ACCOUNTING AND TAX COMPLEXITIES IN MANAGING TOURISM BUSINESSES
Keywords:
Accounting and Tax, Tourism Businesses, Management ComplexityAbstract
The purpose of this study is to analyze how accounting and tax changes recently introduced in Portugal affect the particular situation of tourism and hospitality management sectors. Firms operating in such areas of economic activity have important specific characteristics, such as a high proportion of tangible assets (buildings, land, leisure facilities) and also intangibles (goodwill derived from acquisitions, trade marks). The new accounting and tax environment significantly increased challenges managers have to face when making decisions and reporting their results.
Downloads
Published
Issue
Section
License
The journal retains published articles’ copyrights, but they are simultaneously licensed under the Creative Commons Attribution License (CC BY-NC-ND), which allows individuals’ to share the relevant papers as long as authorship and publication in this journal are duly acknowledged.
