Revisiting tourism taxes: a justice-oriented approach to redistributing revenue

Published in: Current Issues in Tourism, Online First – 2025
DOI: https://doi.org/10.1080/13683500.2025.2542533

Overview

Tourism taxes are typically viewed as fiscal tools for managing the economic effects of tourism. But what if they could do more—repair social and ecological harm, redistribute benefits more fairly, and strengthen long-term resilience in tourism destinations? This study reimagines tourism taxation through the lens of justice, proposing a shift from narrow economic rationales to frameworks grounded in distributive, procedural, and regenerative justice.

Key Arguments

Tourism Taxes Should Redistribute, Not Just Collect
Current tax systems often prioritize revenue generation for central or municipal budgets, sidelining local communities and ecosystems. The study calls for a redistribution model where tourism revenues directly benefit those most impacted by tourism’s pressures.

Distributive and Procedural Justice Matter
A justice-oriented approach accounts for both who benefits and how decisions are made. This means involving communities in tax planning, ensuring transparency, and allocating funds to support social equity and ecological restoration.

From Extractive to Regenerative
Taxes should not only mitigate harm but actively repair. The paper advocates for tourism tax mechanisms that reinvest in environmental regeneration, cultural protection, and long-term adaptive capacity—particularly in overtouristed and vulnerable destinations.

Why This Matters

As climate risks and tourism inequalities intensify, the governance of tourism-generated revenue becomes a frontline issue for sustainable development. This study provides a bold conceptual framework to shift the function of tourism taxation—from passive collection to proactive change. With overtourism threatening community wellbeing and ecosystem health, the way we design and distribute tourism taxes is no longer just an economic question—it’s an ethical one.

Practical Implications

  • Redesign tourism tax systems to include redistribution principles.
  • Promote transparency in how tourism revenue is allocated and used.
  • Support participatory governance where communities help shape tourism finance.
  • Integrate regenerative goals into tourism tax policies to restore social-ecological systems.

Keywords

Tourism taxation; revenue redistribution; regenerative justice; fiscal policy; participatory governance; socio-ecological repair

How to Cite This Research

Mandić, A., & Rastegar, R. (2025). Revisiting tourism taxes: a justice-oriented approach to redistributing revenue. Current Issues in Tourism, 1–8. https://doi.org/10.1080/13683500.2025.2542533

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Current Issues in Tourism – Online Access