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It has also helped in better cultural understanding through the interchange of ideas between host and guest communities. Though mass tourism provides different economic and social benefits, it is also associated with different negative impacts on social, economic as well as environment aspects of a community. Tourism can be sustainable only if it is managed carefully (United Nations Environment Programme, 2014; Mirbabayev, n.d.).
Taking into concern the various impacts of the mass tourism on environment and economy, there has been an idea of imposing taxes on mass tourism in additional to the already high taxes on various tourism requirements such as hotels, flight charges and other rentals. This idea may help in eliminating certain tourism related issues but it fails to realise the impact that it can cause to the tourism industry. In fact, tourism taxes in some countries have become an easy and a trendy fashion for governments to collect revenue from visitors in order to cover the government expenses. The tourism industry is taxed by methods of direct taxation to the tourists or units associated or involved in tourism (Gooroochurn & Sinclair, 2003; Rinaldi, n.d.).
Such hikes in taxes not only force the tourists to go to other cheaper destinations but also have a serious effect on the local residents. For example, the Hawaiian Tourism industry experienced fall in tourism in 2007 owing to effects of various direct along with indirect tax hikes, which affected more than 75% of jobs in the state. The tourist shifted elsewhere taking their spending with them and the taxpayers were left with budget deficit owing to that the state economy was also weakened (Nothdurft, 2009). Similar example can be taken from fact that Caribbean Tourism was impacted negatively due the government aviation taxes in tourism (Caribbean journal, 2013)
Tourism taxes are also being levied in the local level, which is creating more tax
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Tourists could be found all over the world be it the Great Wall of China, Malaysia referred to as Truly Asia, the tourist attractions in Florida or the Canary Islands. However, it is very interesting that some countries of the world heavily rely on their tourism industry as a source of income.
However, the issue with the Australian tourism is that the very features that attract tourist attention also tend to threaten the very sustenance and viability of these natural and cultural tourist attractions. Thereby, it goes without saying that though tourism in Australia commands an immense economic importance, the nation faces multiple challenges affiliated to the tourism sector.
The revolution in transport and communication means has been one of the most import factors that have contributed to the immense growth of the industry. There has been diversification of tourism activities in the world. Increased opening of the market has led to increased movement of people and capital with a revolution in business which has been having positive effects on the performance of the tourism industry.
In addition to their economic impact, tourists can also influence the host country's cultural and social environment. The tourism industry has these effect on civil society: it can lead to social and political activism seeking to balance the positive and negative impacts of tourism; local residents and foreign tourists may be politically socialized through tourism and the influx of tourists can lend support to the political regime in the destination country, such that tourists may be dealt with a greater importance by the host government.
In the infrastructure of hospitality and tourism operators service quality is the major question. Without qualitative service the hotel and tourism enterprises are not capable to achieve the overall objectives. The history of development of various corporations of this sector, as a rule, testifies, that the level of profit is a result of quality.
According to Smith (2003) "there is wide acceptance that sustainability is one of the most important issues faced by the tourism industry. This acceptance is reflected in the proliferation of publications attempting to define the principles and practice of 'sustainable tourism' and to relate them to the concerns of 'sustainable development'".
In general, there is a strong correlation between having a good economic performance and the increase in the revenue of hospitality, lodging, and tourism industry. Since there has been an increased in the market
stic tourism, which stands out as a crucial feature, although it is significant to note that internationally, domestic tourism is considerably greater in terms of both volume and value. Globally, an approximated 85% of all tourism activity is domestic and accordingly, the
Tourism was therefore subjected to the confines of a nations boundaries. People often spent their leisure hours in national places of rest and recreation.
Towards the last years of colonisation after the Second World War, European colonial
The author of the text highlights that tourism industry is the sector that deals with tourism activities and it benefits the domestic transportation, entertainment as well as accommodation and catering services. Moreover, the tourism industry has retailing, cultural and social significance thereby contributes to the economy.
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