University of South Florida (USF) M3 Publishing


Tourism industry is one of the important sources in terms of tourism economy. For this reason, tourism and tax are two important variables. Tax in the field of tourism research and the usage areas of these taxes are other remarkable issues. In recent years, countries and many tourism businesses have been taking taxes from tourists for various expenditure items. The increasing importance of tax in terms of both supply and demand side, and the lack of a holistic comprehension of the knowledge domain in the literature are the motivation of the study. In this context, this study aimed to present a comprehensive evaluation by examining the scientific articles published about tax in tourism literature. Articles published between the years 2010 and 2022 in the tourism journals cited in the SSCI, SCI & ESCI indexes in the Web of Science (WOS), were examined with bibliometric analysis. It was concluded that the studies carried out in the determined area increased quantitatively in 2021. As keywords, tax and carbon & tourist tax come to the fore the most. Dynamic Computable General Equilibrium Model is the most used model. The results of the study suggest future research directions.



Recommended Citation

Özdemir-Güzel, S., & Uzun-Kocamış, T. (2023). Tax in tourism research: A bibliometric analysis. In F. Okumus, B. Denizci-Guillet, M. Tuna, & S. Dogan (Eds.), Advances in managing tourism across continents (Vol. 3, pp. 1–9). USF M3 Publishing. https://www.doi.org/10.5038/9781955833097

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