A BIBLIOMETRIC ANALYSIS OF RESEARCH ON TOURISM TAXATION

Tourism is one of the most flourishing sectors in the world. Tourism related activities are affected by taxes and tributes. The importance of tourism taxation is well recognized. Tourism taxation is a tool that allows obtaining resources to finance the costs derived from tourism activity. In the tourism industry, there are specific taxes, such as hotel room tax or airport exit tax, and general taxes, such as value added tax. This article analyses the research published papers on tourism taxation, by using the bibliometric tool. The data were extracted from the Web of Science database and the analysis has been made by the biblioshiny for bibliometrix package from statistical R software. The results show that 120 researchers studied tourism taxation and published 55 papers in 35 journals. The present paper contributes to research on tourism taxation. As no bibliometric analysis on tourism taxation has been identified in the Web of Science database, this paper is intended to cover this gap. ; Tourism is one of the most flourishing sectors in the world. Tourism related activities are affected by taxes and tributes. The importance of tourism taxation is well recognized. Tourism taxation is a tool that allows obtaining resources to finance the costs derived from tourism activity. In the tourism industry, there are specific taxes, such as hotel room tax or airport exit tax, and general taxes, such as value added tax. This article analyses the research published papers on tourism taxation, by using the bibliometric tool. The data were extracted from the Web of Science database and the analysis has been made by the biblioshiny for bibliometrix package from statistical R software. The results show that 120 researchers studied tourism taxation and published 55 papers in 35 journals. The present paper contributes to research on tourism taxation. As no bibliometric analysis on tourism taxation has been identified in the Web of Science database, this paper is intended to cover this gap.