The Portuguese Hospitality and Restaurant Industry-Reference-Cited by-同舟云学术

The Portuguese Hospitality and Restaurant Industry

Published:2022-03-04 Issue: Volume: Page:191-207
ISSN:2475-6547
Container-title:Gastronomy, Hospitality, and the Future of the Restaurant Industry
language:
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Author:

Aldeia Susana Cristina Rodrigues¹^ORCID,Macedo Paulo¹^ORCID,Pereira Liliana Ivone²,Mota Joaquim Jorge²

Affiliation:

1. ISAG - European Business School, Portugal & Research Center in Business Sciences and Tourism (CICET-FCVC), Portugal

2. IPCA, Portugal

Abstract

The main goal of this paper is to understand the evolution of taxation in the accommodation and restaurant industry. In particular, it has three objectives: (1) to study how it has been occurring the taxation of this sector in Portugal, (2) to know if Portuguese legislators adopted tax measures specific to this economic area, and (3) to understand what post-COVID-19 perspectives are in the sector of the fiscal domain. For this purpose, business and tax law of Portugal were investigated. The results show that the Portuguese tax legislator hasn't been paying attention to the lodging and restaurant sector. There were some changes in the income and consumption tax domain in the last 10 years underpinned by the will to increase investment and to control tax avoidance, but hardly were introduced tax measures to help this business area in the COVID-19 pandemic. Although there was another kind of economic financial support given by the Portuguese government, in the fiscal domain, the IVAucher measure was introduced.

Publisher

IGI Global

Reference64 articles.

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