The three main objectives of taxation are:
1) increase government revenues
2) ensure greater equity in distribution of the tax burden among tourists and residents
3) correct the negative externalities associated with tourism development, especially those environmental (environmental degradation, congestion).
In addition to these we can add the general development of the target and growth social welfare. All benefits may only take place if there are specific purposes and defined for profits from taxation. In Italy the tourism sector is treated as an economic sector first magnitude at rates in the gross domestic product (official) of 7% and two million occupied. Every year more than 80 million people moderm facilities with approximately 350 million overnights. it is important to note that those that already today contribute fully are tourism businesses. So who is not currently contributes equally to the preservation of tourist town is not the tourist industry, but the visitor. The introduction of additional taxes to hit only the visitor or foreign tourism is not so easy. Moreover, as the introduction of any other fiscal tool, even the introduction of a tax on tourism must be done carefully. I have listed the benefits described by Gago, Labandeira, Picos and Rodriguez in 2006 but it must be said that the levying of a tax in tourism does not always brings benefits, but it can also generate different costs. Goorochurn and Sinclair in 2006 have identified 3 and are:
1) costs of consent-related to the difficulty of justifying the introduction of a tax Tourist Board
2) the loss of revenue-tax effects can take on different characteristics in by region and time period considered.
3) the opposition by other countries – is discrimination which is made with respect to its citizens who pay a tax to a foreign country.
The destination of the funds from the tax should converge towards six points, which would improve the services for tourists, the livability of the city and the image of the city in the world.
The six areas are:
-services for tourism;
-job opportunities within the tourism sector;
-creation and tourism promotion events;
-restoration of cultural goods;
-improvement of the sanitation service;
-improvement of local public transport.
Every sector will be analysed in order to understand more precisely what are the interventions be implemented in order to improve the current situation.