Tourism has long been important part of the economy. Specifically, it serves as a kind of resource that performs a significant role in national economies. With the rise of globalization, cross-border tourism has grown and induced intense competition among counties. The present paper highlights...

In recent decades, a significant number of developing countries have implemented fiscal incentives programs for the tourism industry as part of their regional development policies. The main objective of these programs is to increase local investment and employment, as tourism activities are...