8 Taxation and Financing Flashcards
Tourism policy and strategies: national levels
creating good condition for the tourist industry and making the tourist offering more attractive
Growth oriented policy on tourism:
Improvement in the framework condition
Strategy 1: Pursue strategic issue management. OECD, UNWTO. goal to be part of those institutions
Strategy 2: Strengthen interdisciplinary task. cooperating. Supporting project in which tourism providers work together. (1/3 government, 1/3 canton, 1/3 project group)
Promotion of tourism destination
strategy 3: increase the attraction of the tourism offering
- Innotous: they want the region to work together.
- SGH: CH gesellschaft für hotelkretid. money for free but have to pay back
Strategy 4: strengthen Ch’s presence as a tourism country.
CH tourism: 55 mio a year: 60% from CH 50% from DMO and private partners.
Cantonal tourism laws on taxes
every canton have different laws
VISITORS TAXES (KTX): overnights guests, vacation apartment owner.
from 1.6 to 6 CHF per nights
TOURISM PROMOTION FEES (TFA): local retail and commercial business
idea: one tourism law for the whole canton
NO!
some places already had a good tourism law and they would have collected less money
importance of tourism for the grisons
export sector in GR: 38% of GDP. of this 55% is tourism.
Tourism in GR generate directly and indirectly 3.3 billion CHF (30% of GDP)
Problem in tourism financing
we have to many organization to finance
over- organized fragmented reduntant. to much of the same
budget: 74 mio / 92 organization –> 800’000 per organization!!!
important to make bigger organization
50% of organization get less than 50’000
5 organization get more than 1 mio
in GR tourism is losing market shares. –> structural reform are essential to improve competitiveness., attract more visitors and to secure employment
destination building process in GR
5 DMO: Davos Klosters, Engading Schuol Smnaum, Engadin St. Moritz, Flim Laax, Arosa Lenzerheide
11 ReTO: e.g Chur, Surselva, Valposchiavo
3 LTO : Disentis Sedrun, Vals
the big manage to work together but the small one really hard.
Restructuring project: DMO REQUIREMENT
max 7 board members
a strategy, a management and monitoring system
professional staffing at key function, as production management, marketing, sales and PR
Online booking system for hotels, holiday apartments and other offer, connection to the e-tourism platform GR
overnights stays in commercial accommodation from 1.4 to 2 mio
marketing budget from 4 to 7 mio
Restructuring project: ReTO REQUIREMENT
1 contact person
max 1 organization per region
max 7 member in the board
local and regional coordination of services and services providers
delegation of the promotion and distribution to a DMO
website and an e-booking platform
challenges of today’s system
More than 100 different communal laws –> small structure, inefficiency
with these taxes in GR approximately 58 million CHF generated. –> additional resources / revenues are NECESSARY
in many region no TFA is collected
the KTX and TFA have to be spend for specific purpose (local activities with guests –> no sale internet
why a new tourism financing law
overnights stays in GR decreased. we have figures only for hotel. no for apartment
current tourism restructuring will be supported
funds to increase attractiveness
increase and support disposition for innovation and cooperation
replacement of the current communal KTX TFA law
tax would apply thought the canton
all tourism beneficiary will be included in the new financing of tourism
generated fund can be used more flexibly
tourism marketing budget can be increased
a simplified system reduce administrative effort.
new financing law: 3 group of tax player
sector specific tourism dependency
regional tourism dependency
ability to create value added
accommodation play also when are closed: incentive to keep open
Some argument against the TAG
there’s enough marketing resources
doesn’t attract more guests to GR
many new laws for each commune
cost benefits relation?
communes are forced to work together on a destination level
less competitive near boarders.
