Destination marketing, accommodation taxes, and mandated tourism promotional expenditures: may be time to reconsider

被引：3

作者：

Litvin, Stephen W. ^{[1
]}

Smith, Wayne W. ^{[1
]}

Blackwell, Calvin ^{[2
]}

机构：

[1] Coll Charleston, Dept Hospitality & Tourism Management, Charleston, SC 29424 USA

[2] Coll Charleston, Dept Econ & Finance, Charleston, SC 29424 USA

来源：

CURRENT ISSUES IN TOURISM | 2012年 / 15卷 / 04期

关键词：

CVB; Convention and Visitors Bureau; accommodation tax; hotel tax; destination marketing; tourism promotion;

D O I：

10.1080/13683500.2011.590187

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Convention and Visitors Bureaus (CVBs) play an important role in the destination marketing matrix. As a rule, most of the funds that support the marketing efforts of these organisations come from a pool of state legislated accommodation tax funds that have been collected from visitors to the destination. This paper questions the mandated use of these tax revenues for destination marketing, noting that for many communities such expenditures may fail to represent their best usage.

引用

页码：385 / 390

页数：6