Tourism growth economic development. An analysis since the perspective of the foreign exchance generation and tax collection capacity

In recent years, there is a widespread commitment of countries and international organizations to tourism as a tool for economic development, although there is increasing criticism of this positive relationship. Among the most common arguments in this debate are the vulnerability of the foreign trade of many developing countries and the weaknesses in their tax systems, which limit, if not impede, the capacity of tourism growth to generate the desired effect in improving the living conditions in these countries.The aim of this study is to identify whether the generation of foreign exchange and the tax collection capacity of a country must be considered as key factors determining the contribution of tourism growth to the rise in the level of progress in international tourist receiving countries.

Pablo Juan Cárdenas García
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