• citations in SCIndeks: 0
  • citations in CrossRef:0
  • citations in Google Scholar:[]
  • visits in previous 30 days:18
  • full-text downloads in 30 days:11


article: 5 from 8  
Back back to result list
2021, vol. 9, iss. 2, pp. 20-29
Analysis of the impact of the Covid-19 epidemic through the sojourn tax and the attitudes of the respondents
Državna revizorska institucija, Beograd
Keywords: sojourn tax; local self-government units; Covid19; tourism
The impact of the global epidemic caused by the appearance and spread of the Covid19 virus has led to strong effects on all human labor activities, of which tourism stands out, as the activity most affected by the virus. Less than two years have passed since the outbreak of the epidemic, and tourism, as an activity, has slowly begun to return to its pre-epidemic state since the complete collapse at the interstate level. This paper will analyze the impact of the current global epidemic on tourism in the Republic of Serbia through the analysis of the sojourn tax in the period of 3 consecutive years from 2018 to 2020, while researching the attitudes of sampled respondents on tourist visits during the epidemic. The issue of the tourist tax and its positive and negative sides will also be considered. The main conclusion is that the revenues from the tourist tax in most local self-government units recorded a declining trend, which in most cases was not significant, as a result of a good state strategy and encouragement of domestic tourism during the global closure and crisis caused by the pandemic Covid19. Most of the total number of respondents are satisfied with the level of tourist services in their home country and after the pandemic they will visit domestic tourist destinations more often.
*** (2006) Zakon o finansiranju lokalne samouprave. Sl. glasnik RS, br. 62
Eichelberger, S., Heigl, M., Peters, M., Pikkemaat, B. (2021) Exploring the role of tourists: Responsible behavior triggered by the Covid-19 pandemic. Sustainability, 13(11), 5774
Firuzi, M. (2021) Analyses of the Impact of COVID-19 on the Hotel Industry in Italy: Future perspectives and recommendations in the post-pandemic period. European Journal of Economic Studies, 10(1), 3-13
Grech, V., Grech, P., Fabri, S. (2020) A risk balancing act: Tourism competition using health leverage in the COVID-19 era. International Journal of Risk & Safety in Medicine, 31(3), 121-130
Monteiro, A., Eusébio, C., Carneiro, M.J., Madaleno, M., Robaina, M., Rodrigues, V., Gama, C., Relvas, H., Russo, M., Oliveira, K., Lopes, M., Borrego, C. (2021) Tourism and air quality during COVID-19 pandemic: Lessons for the future. Sustainability, 13(7), 3906
Radvan, M. (2020) New tourist tax as a tool for municipalities in the Czech Republic. Lex Localis: Journal of Local Self-Government, 18(4), 1095-1108
Scampuduu, B., Nieddu, G.L. (2020) Deriving business opportunities from Italy's COVID-19 measures. International Tax Review, 1-1
Sheresheva, M., Efremova, M., Valitova, L., Polukhina, A., Laptev, G. (2020) Russian tourism enterprises' marketing innovations to meet the COVID-19 challenges. Sustainability, 13(7), 3756
Tovmasayan, G. (2021) Capital investments, tourist tax and tourism development: The case study of Armenia. Economics & Sociology, 14(1), 199-213
Vărzaru, A.A., Bocean, C.G., Cazacu, M. (2021) Rethinking tourism industry in pandemic COVID-19 period. Sustainability, 13(12), 6956
Zupan, K.S., Škabar, M. (2020) Covid-19 footprint to tourism and small tourism businesses in the first period of pandemic. Advances in Business-Related Scientific Research Journal, Vol. 11, Issue 2, p. 90-112, 23p


article language: Serbian
document type: unclassified
DOI: 10.5937/trendpos2102022J
published in SCIndeks: 10/12/2021
Creative Commons License 4.0

Related records

No related records