This research is designed to help government and tourism policy-makers evaluate the efficiency and consequences of the Greek taxation system on maritime tourism. The tax revenues generated by the taxes and dues imposed by the state are measured using the Tourism Satellite Account (TSA). Tax...

In recent times, the attention given to the importance of tourism as a particularly efficient way to promote regional development has significantly increased, owing to the capacity of tourism to create income and employment and to generate synergies within other economic sectors. Tourism is...