Analysis of the impact of the Covid-19 epidemic through the sojourn tax and the attitudes of the respondents

The impact of the global epidemic caused by the appearance and spread of the Covid19 virus has led to strong effects on all human labor activities, of which tourism stands out, as the activity most affected by the virus. Less than two years have passed since the outbreak of the epidemic, and tourism...

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Main Author: Jakovljević Nemanja
Format: Article
Language:English
Published: Visoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, Kruševac 2021-01-01
Series:Trendovi u Poslovanju
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Online Access:https://scindeks-clanci.ceon.rs/data/pdf/2334-816X/2021/2334-816X2102020J.pdf
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author Jakovljević Nemanja
author_facet Jakovljević Nemanja
author_sort Jakovljević Nemanja
collection DOAJ
description The impact of the global epidemic caused by the appearance and spread of the Covid19 virus has led to strong effects on all human labor activities, of which tourism stands out, as the activity most affected by the virus. Less than two years have passed since the outbreak of the epidemic, and tourism, as an activity, has slowly begun to return to its pre-epidemic state since the complete collapse at the interstate level. This paper will analyze the impact of the current global epidemic on tourism in the Republic of Serbia through the analysis of the sojourn tax in the period of 3 consecutive years from 2018 to 2020, while researching the attitudes of sampled respondents on tourist visits during the epidemic. The issue of the tourist tax and its positive and negative sides will also be considered. The main conclusion is that the revenues from the tourist tax in most local self-government units recorded a declining trend, which in most cases was not significant, as a result of a good state strategy and encouragement of domestic tourism during the global closure and crisis caused by the pandemic Covid19. Most of the total number of respondents are satisfied with the level of tourist services in their home country and after the pandemic they will visit domestic tourist destinations more often.
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institution Kabale University
issn 2334-816X
2334-8356
language English
publishDate 2021-01-01
publisher Visoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, Kruševac
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series Trendovi u Poslovanju
spelling doaj-art-e81621ad37c4481e881d0a79b53ad76a2025-02-10T19:38:25ZengVisoka poslovna škola strukovnih studija Prof. dr Radomir Bojković, KruševacTrendovi u Poslovanju2334-816X2334-83562021-01-0192202910.5937/trendpos2102022J2334-816X2102020JAnalysis of the impact of the Covid-19 epidemic through the sojourn tax and the attitudes of the respondentsJakovljević Nemanja0Državna revizorska institucija, Beograd, SerbiaThe impact of the global epidemic caused by the appearance and spread of the Covid19 virus has led to strong effects on all human labor activities, of which tourism stands out, as the activity most affected by the virus. Less than two years have passed since the outbreak of the epidemic, and tourism, as an activity, has slowly begun to return to its pre-epidemic state since the complete collapse at the interstate level. This paper will analyze the impact of the current global epidemic on tourism in the Republic of Serbia through the analysis of the sojourn tax in the period of 3 consecutive years from 2018 to 2020, while researching the attitudes of sampled respondents on tourist visits during the epidemic. The issue of the tourist tax and its positive and negative sides will also be considered. The main conclusion is that the revenues from the tourist tax in most local self-government units recorded a declining trend, which in most cases was not significant, as a result of a good state strategy and encouragement of domestic tourism during the global closure and crisis caused by the pandemic Covid19. Most of the total number of respondents are satisfied with the level of tourist services in their home country and after the pandemic they will visit domestic tourist destinations more often.https://scindeks-clanci.ceon.rs/data/pdf/2334-816X/2021/2334-816X2102020J.pdfsojourn taxlocal self-government unitscovid19tourism
spellingShingle Jakovljević Nemanja
Analysis of the impact of the Covid-19 epidemic through the sojourn tax and the attitudes of the respondents
Trendovi u Poslovanju
sojourn tax
local self-government units
covid19
tourism
title Analysis of the impact of the Covid-19 epidemic through the sojourn tax and the attitudes of the respondents
title_full Analysis of the impact of the Covid-19 epidemic through the sojourn tax and the attitudes of the respondents
title_fullStr Analysis of the impact of the Covid-19 epidemic through the sojourn tax and the attitudes of the respondents
title_full_unstemmed Analysis of the impact of the Covid-19 epidemic through the sojourn tax and the attitudes of the respondents
title_short Analysis of the impact of the Covid-19 epidemic through the sojourn tax and the attitudes of the respondents
title_sort analysis of the impact of the covid 19 epidemic through the sojourn tax and the attitudes of the respondents
topic sojourn tax
local self-government units
covid19
tourism
url https://scindeks-clanci.ceon.rs/data/pdf/2334-816X/2021/2334-816X2102020J.pdf
work_keys_str_mv AT jakovljevicnemanja analysisoftheimpactofthecovid19epidemicthroughthesojourntaxandtheattitudesoftherespondents