Maatalouden tuloverolain ja elinkeinoverolain välisen rjauksen vaikutus matkailuyrityksen talouteen

Tutkimuksen tavoitteena on selvittää, millaisiin verotuksellisiin ratkaisuihin matkailuyrityksen kannattaisi maatalouden tuloverolain ja elinkeinoverolain välillä pyrkiä minimoidakseen maksettavien verojen määrä. Tutkielmassa vertaillaan maaseutu-matkailuyritystoiminnan mahdollisia vaihtoehtoisia veroratkaisuja. Esimerkkitapauksessa tehdään vaihtoehtolaskelmia matkailuyritystoiminnan verotuksesta todellisen maatalouden tuloverolain mukaan verotetun toiminnan lisäksi elinkeinoverolain mukaan verotettavasta toiminimenä harjoitetusta matkailuyritystoiminnasta sekä elinkeinoverolain mukaan verotettavasta erilliseksi osakeyhtiöksi yhtiöitetystä matkailuyritystoiminnasta. Tutkielmassa on käytetty kvantitatiivista eli määrällistä tukimusta. Tutkimusstrategiana on kokeellinen tutkimus, mikä on toteutettu valitsemalla matkailuyritysjoukosta todellinen matkailuyritys, jonka verotusta on tarkasteltu valittujen muuttujien muuttuessa. Tutkielman esimerkkitapauksessa matkailuyritystoiminnan muodostaman liikevaihdon ollessa pieni on maatalouden tuloverolain mukainen toiminta selvästi edullisempaa kuin elinkeinoverolain mukaan verotettava matkailuyritystoiminta. Matkailuyritystoiminnan noustessa selvästi merkittävämmäksi liiketoiminnan muodostajaksi kuin maatalouden muodostuu matkailuyritystoiminnan osakeyhtiöittäminen elinkeinoverolain piiriin verotuksellisesti yhtä edulliseksi ratkaisuksi kuin maatalouden tuloverolain mukaisesti toimiminen. Verojen määrään keskeisesti vaikuttavia tekijöitä liikevaihdon ja kulurakenteen lisäksi ovat tasausvaraus (maatalouden tuloverolaki), toimintavaraus (elinkeinoverolaki) sekä nettovarallisuustaso.

Epidemiological study on leishmaniasis in an area of environmental tourism and ecotourism, State of Mato Grosso do Sul, 2006-2007

The aims of this study were to carry out a serological survey of canine leishmaniasis and identify the phlebotomine fauna in the urban area of Bonito, Mato Grosso do Sul. The serological survey was conducted on a sample of 303 dogs, by means of the indirect immunofluorescence test. Phlebotomines were captured using automated light traps. The serological survey found that 30% of the dogs were seropositive, both from the center and from all districts of the town. A total of 2,772 specimens of phlebotomines were caught and the species most found was Lutzomyia longipalpis (90.4%), which corroborated its role as the vector of for canine visceral leishmaniasis in the region. Phlebotomines of the species Bichromomyia flaviscutellata (the main vector for Leishmania (Leishmania) amazonensis) and Nyssomyia whitmani (the vector for Leishmania (Viannia) brasiliensis) were also caught. The findings indicate the need for continuous epidemiological surveillance, with attention towards diminishing the vector breeding sites and the transmission of these diseases in that region.

The development of social tourism in Brazil

This article reflects on the origins and development of social tourism in Brazil, with particular reference to the socio-economic conditions in the country. It discusses the theoretical conceptualisation of social tourism and its implementations in the non-European context. The case study presented here is based on a secondary bibliographical research of existing definitions and an in-depth analysis of the political conditions that have framed its development. More particularly, this article will discuss public initiatives since the Labour Party gained power in Brazil in 2003. Apart from public sector involvement in social tourism, this article also examines the role of the third sector in provision. The example of Social Service of Commerce will be presented. This article will conclude by evaluating the phenomenon of social tourism in Brazil, highlighting where progress has been made and which are the key challenges that need to be overcome.

Concepts and tools for comprehensive sustainability assessments for tourism destinations: a comparative review

This paper reviews a wide range of tools for comprehensive sustainability assessments at whole tourism destinations, covering socio-cultural, economic and environmental issues. It considers their strengths, weaknesses and site specific applicability. It is intended to facilitate their selection (and combination where necessary). Tools covered include Sustainability Indicators, Environmental Impact Assessment, Life Cycle Assessment, Environmental Audits, Ecological Footprints, Multi-Criteria Analysis and Adaptive Environmental Assessment. Guidelines for evaluating their suitability for specific sites and situations are given as well as examples of their use.

The Learning Tourism Destination: The potential of a learning organisation approach for improving the sustainability of tourism destinations

Globalisation, increasing complexity, and the need to address triple-bottom line sustainability has seen the proliferation of Learning Organisations (LO) who, by definition, have the capacity to anticipate environmental changes and economic opportunities and adapt accordingly. Such organisations use system dynamics modelling (SDM) for both strategic planning and the promotion of organisational learning. Although SDM has been applied in the context of tourism destination management for predictive reasons, the current literature does not analyse or recognise how this could be used as a foundation for an LO. This study introduces the concept of the Learning Tourism Destinations (LTD) and discusses, on the basis of a review of 6 case studies, the potential of SDM as a tool for the implementation and enhancement of collective learning processes. The results reveal that SDM is capable of promoting communication between stakeholders and stimulating organisational learning. It is suggested that the LTD approach be further utilised and explored.

Economics, wildlife tourism and conservation: Three case studies

This report presents the results of an economics component of the National Interdisciplinary Project (NIP) on wildlife tourism in Australia. The main objectives of the study were to outline and assess the role that economics can play in the valuation and management of wildlife-based tourism, undertake appropriate case studies to highlight the value of economics and its limits in assessing wildlife tourism in each case, take into account relevant environmental issues involved in wildlife tourism, and make future recommendations.

Nature-based tourism and the valuation of its environmental resources: Economic and other aspects

Nature-based tourism has grown in importance in recent decades, and strong links have been established between it and ecotourism. This reflects rising incomes, greater levels of educational attainment and changing values, especially in the Western world. Nature-based tourism is quite varied. Different types of such tourism are identified and their consequences for sustainability of their resource-base are briefly considered. The development and management of nature-based tourism involves many economic aspects, several of which are discussed. For example, one must consider the economics of reserving or protecting land for this type of tourism. What economic factors should be taken into account? Economists stress the importance of taking into account the opportunity costs involved in such a decision. This concept is explained. However, determining the net economic value of an area used for tourism is not straightforward. Techniques for doing this, such as the travel cost method and stated value methods, are introduced. Natural areas reserved for tourism may have economic value not only for tourism but also jointly for other purposes, such as conserving wildlife, maintaining hydrological cycles and so on. These other purposes, should be taken into account when considering the use of land for nature-based tourism. According to one economic point of view, land should be used in a way that maximises its total economic value. While this approach has its merits, it does not take into account the distribution of benefits from land use and its local impacts on income and employment. These can be quite important politically and for nature conservation, and are discussed. Finally, there is some discussion of whether fees charged to tourists for access to environmental resources should discriminate between domestic tourists and foreigners.

Tourism as a contributor to development in Sri Lanka: An overview and a case study

General background is provided on the potential of tourism growth to contribute to economic development, paying particular attention to the experience of Sri Lanka. An overview of trends in inbound tourism to Sri Lanka is presented with particular consideration being given to its number of inbound tourist arrivals. Sri Lanka’s comparative position in international tourism markets, the composition of its tourist arrivals by area of origin, the extent of foreign earnings by the Sri Lankan tourism industry and variations in the amount of these earnings, and the extent of employment generation by this industry are examined. Regional aspects of the tourism industry in Sri Lanka are given special consideration, and this is followed by a report on the regional economic impact of tourism of Pinnawala Elephant Orphanage. This major tourist attraction near the edge of the Western Highlands of Sri Lanka is shown to make a significant contribution to economic decentralisation. A general discussion follows of tourism development in the Sri Lankan context. The main factors that have hindered tourism growth in Sri Lanka and its decentralisation are considered. Indications are that major impediment posed by civil disturbance and terrorism is at an end in Sri Lanka.

Economics, Wildlife Tourism and Conservation: Three Case Studies

This report presents the results of an economics component of the National Interdisciplinary Project (NIP) on wildlife tourism in Australia. The main objectives of the study were to outline and assess the role that economics can play in the valuation and management of wildlife-based tourism, undertake appropriate case studies to highlight the value of economics and its limits in assessing wildlife tourism in each case, take into account relevant environmental issues involved in wildlife tourism, and make future recommendations.