ACCOUNTING AND TAX COMPLEXITIES IN MANAGING TOURISM BUSINESSES

Authors

  • António Martins School of Economics, University of Coimbra

Keywords:

Accounting and Tax, Tourism Businesses, Management Complexity

Abstract

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.

Author Biography

  • António Martins, School of Economics, University of Coimbra
    PhD, Assistant professor

Published

25.01.2012

How to Cite

Martins, A. (2012). ACCOUNTING AND TAX COMPLEXITIES IN MANAGING TOURISM BUSINESSES. Tourism & Management Studies, 1044-1046. https://tmstudies.net/index.php/ectms/article/view/277

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