Tourist Tax to Improve Sustainability and the Experience in Mass Tourism Destinations: The Case of Andalusia (Spain)

Abstract

The maturity of the tourism destinations, along with the sector’s growing competitiveness and evolving tourist habits, demands the implementation of a series of strategies to increase the sustainability of these destinations while improving the tourism experience. Therefore, the imposition of taxes and/or fees on distinct tourism activities has become a viable option for the financing of these policies. The objective of this study is to determine the amounts of taxes and/or public fees that tourists appear to be more willing to pay in order to improve the sustainability and experience of the mature tourism destination. It also attempts to identify the factors that determine tourists’ willingness to pay. The study was carried out in Andalusia, a prominently touristic region of southern Spain, which received 32.4 million tourists in 2019. To do so, a survey was conducted on 1068 tourists at the main tourism arrival points of this region. First, the results identify the dimensions of taxes and/or public fees that tourists are more willing to pay, linked to environmental factors and tourism services. Second, the following factors were found to influence the tourists’ willingness to pay these taxes: the purpose of the trip, income, budget and place of origin.