Tax Incentives for Tourism

The current context caused by Covid_19 pandemic, with the greatest impact on tourism, showed the countries´ economic dependence on this sector. In fact, tourism is fundamental for the economic development of a country and should be one of the priorities of the public policies of municipalities, as a stakeholder in the development of regions. In this sense, the present research focuses on the study of tax incentives to tourism of regional scope, and on the benefits granted to Portuguese companies with Touristic Utility Statute. The authors conclude that the tax benefits understudy have not been a practice generally adopted by Portuguese companies and concentrated on a small number of municipalities in Portugal.
Research Centre on Accounting and Taxation (CICF), IPCA, Projet: UIDB/04043/2020 &UIDP/04043/202