| Автор | Crotts, John C. |
| Автор | McGill, Gary A. |
| Дата выпуска | 1995 |
| dc.description | In recent years, policy makers have begun to recognize that noncompliance in collecting local option lodging taxes is a growing problem that if unchecked will ultimately threaten the capacity of local governments to raise revenue in support of their tourism economy. This paper examines compliance with collecting and reporting local option lodging taxes. A conceptual framework is provided for examining tax compliance in this area based on the existing income tax compliance literature. Potential measurement strategies that may be employed to assess the degree of noncompliance with the local option lodging tax are discussed. |
| Формат | application.pdf |
| Издатель | Taylor & Francis Group |
| Копирайт | Copyright Taylor and Francis Group, LLC |
| Название | Compliance with Local Option Lodging Taxes: |
| Тип | research-article |
| DOI | 10.1300/J073v03n04_04 |
| Electronic ISSN | 1540-7306 |
| Print ISSN | 1054-8408 |
| Журнал | Journal of Travel & Tourism Marketing |
| Том | 3 |
| Первая страница | 51 |
| Последняя страница | 83 |
| Аффилиация | Crotts, John C.; Assistant Professor and Director, Center for Tourism Research and Development, University of Florida, Gainesville, FL 32611 |
| Аффилиация | McGill, Gary A.; Assistant Professor, Fisher School of Accounting, University of Florida, Gainesville, FL, 32611 |
| Выпуск | 4 |
