How to finance sustainable tourism: Factors influencing the attitude and willingness to pay green taxes among university students
Fecha
2024-10
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AIMS Press
Resumen
Green taxes are an instrument for the development of many destinations where overtourism
generates different externalities, helping to alleviate them and create sustainable tourism. Funds raised
through green taxes can be used to finance conservation, environmental restoration, and sustainable
development initiatives. However, these taxes are often unknown to tourists visiting a city and can often
generate mistrust and even discomfort when they are forced to pay them. In terms of the management
implications for destinations, green taxes should be seen and conveyed as a means to achieve both
economic and environmental sustainability of destinations and not yet another tax to be borne by the
tourist. For this reason, the aim of this study is to explore the factors that affect both the positive attitude
and the willingness to pay these taxes. Thus, the opinion about green taxes of 120 university students
from different countries were collected to use a structural equation model (SEM) to try to provide
answers to the different hypotheses put forward. Young people represent a growing part of the tourism
market, shaping the trends and practices of the sector, making them central to the future of tourism. The
study seeks to deepen theoretical knowledge on this subject and to provide a series of conclusions and
recommendations for education regarding green taxes. In addition, our study on green taxes has a direct
relationship with the sustainable development goals promulgated by the United Nations, as both seek to
promote balanced economic, social, and environmental development.
Descripción
Palabras clave
green taxes, sustainable tourism, willingness to pay taxes, international tourism, structural equation model (SEM)
Citación
Ortega-Rodríguez, C., Vena-Oya, J., Barreal, J., & Józefowicz, B. (2024). How to finance sustainable tourism: Factors influencing the attitude and willingness to pay green taxes among university students. Green Finance, 6(4), 649-665.