Tourist taxation as a sustainability financing mechanism for mass tourism destinations

Tourism taxation is one of the tools that can effectively contribute to obtaining resources favor development policies improve sustainability and tourist experience in destination. In this context, objectives research are, on hand, identify preferences when offered 15 different taxes fees, and, other which socio-demographic factors trip characteristics condition tourist's willingness pay (WTP) five most accepted fees. This study was carried out Andalusia, a region southern Spain with mass tourism specialization.