(John Wiley and Sons Ltd, 2022-03-29) Cárdenas García, Pablo Juan; Pulido Fernández, Juan Ignacio; Durán Román, José Luis; Carrillo Hidalgo, Isabel
Tourism taxation is one of the tools that can effectively contribute to obtaining resources
that favor the development of policies to improve sustainability and the tourist experience
in the destination. In this context, the objectives of this research are, on the one hand, to
identify tourist preferences when offered 15 different taxes and fees, and, on the other
hand, to identify which socio-demographic factors and trip characteristics condition the
tourist's willingness to pay (WTP) of the five most accepted taxes and fees. This study was
carried out in Andalusia, a region in southern Spain with a mass tourism specialization.
