INDEX ASSESSMENT OF THE IMPACT OF TAX BURDEN ON THE INNOVATION ACTIVITY OF TOURISM ENTERPRISES
DOI:
https://doi.org/10.5281/zenodo.23052732Abstract
The study develops a methodological approach to assessing the innovative behavior of tourism enterprises based on indices of innovative activity, financial support, and tax burden. Coding and comparative analysis were conducted using data for 2018–2022, with the pandemic shock and subsequent recovery stages identified separately. The results provide a basis for proposing a differentiated approach to tax incentives, whereby tax benefits are linked to measurable innovation outcomes and additional private investment. The proposed approach contributes to a more comprehensive assessment of the relationship between tax burden, financial support, and the innovation activity of tourism enterprises.Keywords
tax burden, innovation activity, index assessment, tourism enterprises, financial support, innovative behavior, tax incentivesReferences
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