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Logics behind evading overnight taxes: a configurational analysis
University of St. Gallen, Switzerland. (Research Centre for Tourism and Transport)
Linnaeus University, School of Business and Economics, Department of Organisation and Entrepreneurship. (Tourism)ORCID iD: 0000-0001-6942-2816
University of St. Gallen, Switzerland. (Research Centre for Tourism and Transport)
2020 (English)In: International Journal of Contemporary Hospitality Management, ISSN 0959-6119, E-ISSN 1757-1049, Vol. 32, no 2, p. 871-888Article in journal (Refereed) Published
Abstract [en]

Purpose

Overnight taxes are controversial. They affect tourists’ consumption behavior and hotels’ profits. This potentially generates undesirable industry practices such as underreporting overnights to evade overnight taxes. The aim of the paper is to understand the conditions and outcomes of underreporting. This is important because underreporting affects destinations’ tax income, which in turn may have further effects on tourism or other public services.

Design/methodology/approach

This study uses qualitative comparative analysis to identify what specific combinations of conditions motivate managers of hospitality businesses to evade overnight taxes.

Findings

While potential economic gain seems to be the obvious answer, this study finds that different configurations of causal conditions account for non-compliance. Four different configurations combining six conditions explain the logics behind hotel overnight tax evasion behavior. The conditions refer to both utilitarian affordances and the individual tax morale of hospitality managers. Certain utilitarian conditions in combination can overrule moral objections to non-compliance.

Originality/value

The study provides a nuanced understanding of overnight tax evasion motives and suggests how to connect work on tourism taxes with destination governance issues and destination management organization funding.

Place, publisher, year, edition, pages
Emerald Group Publishing Limited, 2020. Vol. 32, no 2, p. 871-888
Keywords [en]
Overnight taxes, Tax evasion, QCA, DMO, Tax morale, Hotel
National Category
Business Administration
Research subject
Tourism; Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-90701DOI: 10.1108/IJCHM-05-2019-0421ISI: 000511440700001OAI: oai:DiVA.org:lnu-90701DiVA, id: diva2:1382639
Available from: 2020-01-03 Created: 2020-01-03 Last updated: 2020-02-21Bibliographically approved

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Reinhold, Stephan

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CiteExportLink to record
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Citation style
  • apa
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  • Other style
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Language
  • de-DE
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  • en-US
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  • nn-NO
  • nn-NB
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More languages
Output format
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