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Tourist Tax
A tourist tax is any form of tax aimed at generating revenue from tourists or the tourism industry. Tourist taxes are generally a way for governments to generate revenue for the consolidated fund but can also be a hypothecated levy used to address the impacts of tourism. The tax can be used to mitigate the increased demand on infrastructure and public services, to address the environmental and sustainable impact of tourism and to ensure that the tax burden is split equitably. Tourist taxes are also used as a tool to regulate the flow and behaviour of tourists, to provide funds for specific events or projects, used to promote and market the destination or used to diversify the economy of areas reliant on tourism. The process for paying tourist taxes can either be in advance as part of the visa process or through an online portal, directly on arrival or upon hotel check-in, or included as part of a bill or airline ticket. Types Hotel tax The most common type of tourist tax in E ...
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Consolidated Fund
In many states with political systems derived from the Westminster system, a consolidated fund or consolidated revenue fund is the main bank account of the government. General taxation is taxation paid into the consolidated fund (as opposed to hypothecated taxes earmarked for specific purposes), and general spending is paid out of the consolidated fund. The British Consolidated Fund Establishment The British Consolidated Fund was so named as it consolidated together a number of existing accounts, detailed below, and facilitated proper parliamentary oversight of the spending of the executive; it was defined as "one fund into which shall flow every stream of public revenue and from which shall come the supply of every service". The Treasury established this account, formerly known as The Account of His Majesty's Exchequer, at the Bank of England where it remains to this day, and the legal term "Consolidated Fund" refers to the amount of credit held in this particular account ...
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Texas
Texas ( , ; or ) is the most populous U.S. state, state in the South Central United States, South Central region of the United States. It borders Louisiana to the east, Arkansas to the northeast, Oklahoma to the north, New Mexico to the west, and has Mexico-United States border, an international border with the Mexican states of Chihuahua (state), Chihuahua, Coahuila, Nuevo León, and Tamaulipas to the south and southwest. Texas has Texas Gulf Coast, a coastline on the Gulf of Mexico to the southeast. Covering and with over 31 million residents as of 2024, it is the second-largest state List of U.S. states and territories by area, by area and List of U.S. states and territories by population, population. Texas is nicknamed the ''Lone Star State'' for its former status as the independent Republic of Texas. Spain was the first European country to Spanish Texas, claim and control Texas. Following French colonization of Texas, a short-lived colony controlled by France, Mexico ...
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Backcountry Skiing
Backcountry skiing ( US), also called off-piste (Europe), alpine touring, freeriding or out-of-area, is skiing in the backcountry on unmarked or unpatrolled areas either inside or outside a ski resort's boundaries. This contrasts with alpine skiing, which is typically done on groomed trails benefiting from a ski patrol. Unlike ski touring, backcountry skiing can – and often does – include the use of ski lifts including snowcats and helicopters. Recent improvements in equipment have increased the popularity of the sport. As the sport does confront the individual practicing it with the dangers of natural, unprepared alpine terrain like avalanches, it is generally recommended to carry standard safety equipment and to learn beforehand how to behave safely under such conditions. Terminology The terms "backcountry" and "off-piste" refer to where the skiing is being done, while terms like ski touring, ski mountaineering, telemark, freeriding, and extreme skiing describ ...
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German Air Passenger Taxes
German air passenger taxes are excise duties and other charges levied by the German government on most passengers departing by air, either in addition to the price of the airline ticket or incorporated into the ticket price. Ecological departure tax A departure tax is to apply for all departures starting from 1 January 2011. The amount depends on the destination country; the following table shows the minimum payable (agents may charge tax handling costs). Band 1 countries and territories * members * members * * * * * * * * * * * * * * * * * * * * * * Band 2 countries and territories * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * See also * Air Passenger Duty Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than 5.7 tonnes or more than twenty seat ... for the U ...
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Air Travel Tax
The Air Travel Tax () was an Irish tax applied to flights departing from airports in Ireland. It was introduced in the 2009 Budget. Until 28 February 2011, there were two rates of tax, €10 for each passenger flying to an airport more than 300 km (186 miles) from Dublin Airport, and €2 per passenger flying to any other airport within 300 km (186 miles). As the differential rate was considered by the EU to be an interference with the internal market, this was changed to a flat rate of €3 from 1 March 2011. The tax was opposed by airlines and the tourism industry. Transit passengers are excluded. Initially the €10 tax was going to cover all flights over 300 km (186 miles), but this would have disadvantaged non-Dublin airports. Smaller airports are also excepted, of which only one has any scheduled flights to begin with; as are planes with fewer than 20 passenger seats. It was abolished in April 2014. See also *German air passenger taxes *The United Kingdom Air ...
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Air Passenger Duty
Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than 5.7 tonnes or more than twenty seats for passengers. The duty is not payable by inbound international passengers who are bookedNotice 550 Section 4.1
HMRC
to continue their journey (to an international destination) within 24 hours of their scheduled time of arrival in the UK. (The same exemption applies to booked onward domestic flights, but the time limits are shorter and more complex.) If a passenger "stops-over" for more than 24 hours (or the domestic limit, if applicable), duty is payable in fu ...
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Tax-free Shopping
Tax-free shopping (TFS) is the buying of goods in another country or state and obtaining a refund of the sales tax which has been collected by the retailer on those goods. The sales tax may be variously described as a sales tax, goods and services tax (GST), value added tax (VAT), or consumption tax. Promoting tax-free shopping and making it easier for tourists to claim the refund back has helped to attract travellers to many countries. TFS is subject to national regulations, such as minimum spend and restrictions on the types of products on which it can be claimed. Refunds can only be claimed on goods which are exported. Buying goods tax free does not mean travellers are exempt from paying applicable taxes on their purchases when they get home; however, they will generally be able to benefit from an allowance of a certain amount on import. Tax-free shopping countries Fifty-four of the 130 countries that levy VAT/GST allow foreign visitors to have their taxes reimbursed. Tax-f ...
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Greece
Greece, officially the Hellenic Republic, is a country in Southeast Europe. Located on the southern tip of the Balkan peninsula, it shares land borders with Albania to the northwest, North Macedonia and Bulgaria to the north, and Turkey to the east. The Aegean Sea lies to the east of the Geography of Greece, mainland, the Ionian Sea to the west, and the Sea of Crete and the Mediterranean Sea to the south. Greece has the longest coastline on the Mediterranean Basin, spanning List of islands of Greece, thousands of islands and nine Geographic regions of Greece, traditional geographic regions. It has a population of over 10 million. Athens is the nation's capital and List of cities and towns in Greece, largest city, followed by Thessaloniki and Patras. Greece is considered the cradle of Western culture, Western civilisation and the birthplace of Athenian democracy, democracy, Western philosophy, Western literature, historiography, political science, major History of science in cl ...
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Turkey
Turkey, officially the Republic of Türkiye, is a country mainly located in Anatolia in West Asia, with a relatively small part called East Thrace in Southeast Europe. It borders the Black Sea to the north; Georgia (country), Georgia, Armenia, Azerbaijan, and Iran to the east; Iraq, Syria, and the Mediterranean Sea to the south; and the Aegean Sea, Greece, and Bulgaria to the west. Turkey is home to over 85 million people; most are ethnic Turkish people, Turks, while ethnic Kurds in Turkey, Kurds are the Minorities in Turkey, largest ethnic minority. Officially Secularism in Turkey, a secular state, Turkey has Islam in Turkey, a Muslim-majority population. Ankara is Turkey's capital and second-largest city. Istanbul is its largest city and economic center. Other major cities include İzmir, Bursa, and Antalya. First inhabited by modern humans during the Late Paleolithic, present-day Turkey was home to List of ancient peoples of Anatolia, various ancient peoples. The Hattians ...
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Travel Class
A travel class is a quality of accommodation on public transport. The accommodation could be a seat or a cabin for example. Higher travel classes are designed to be more comfortable and are typically more expensive. Airlines Traditionally, an airliner is divided into, from the fore to aft, first, business, and economy classes, sometimes referred to as cabins. In recent years, some airlines have added a premium economy class as an intermediate class between economy and business classes. Each class is further divided into invisible booking or fare classes, which although booked into the same cabin differ in conditions and benefits outside of the cabin class travelled, such as frequent-flyer points, baggage limit, change or refund policy, etc. Ocean liners Before cruise ships dominated the passenger ship trade, ocean liners had classes of service, often categorized as First Class, Second Class, and Steerage. Companies such as Cunard Line continue this tradition, offerin ...
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Sayonara
''Sayonara'' is a 1957 American romantic drama film directed by Joshua Logan, and starring Marlon Brando, Patricia Owens, James Garner, Martha Scott, Miyoshi Umeki, Red Buttons, Miiko Taka and Ricardo Montalbán. It tells the story of an American Air Force pilot during the Korean War who falls in love with a famous Japanese dancer. The screenplay was adapted by Paul Osborn from James A. Michener's 1954 novel of the same title. Unlike many 1950s romantic dramas, ''Sayonara'' deals squarely with racism and prejudice. The picture was released by Warner Bros. on December 25, 1957, to critical acclaim and commercial success. At the 30th Academy Awards the film was nominated in nine categories and won four, including Best Supporting Actor for Buttons and Best Supporting Actress for Umeki. The latter award made Umeki the first East Asia-born woman to win an Oscar. Plot United States Air Force fighter pilot Major Lloyd "Ace" Gruver, the son of an Army general, is stati ...
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Frontier
A frontier is a political and geographical term referring to areas near or beyond a boundary. Australia The term "frontier" was frequently used in colonial Australia in the meaning of country that borders the unknown or uncivilised, the boundary, border country, the borders of civilisation, or as the land that forms the furthest extent of what was frequently termed "the inside" or "settled" districts. The "outside" was another term frequently used in colonial Australia, this term seemingly covered not only the frontier but the districts beyond. Settlers at the frontier thus frequently referred to themselves as "the outsiders" or "outside residents" and to the area in which they lived as "the outside districts". At times one might hear the "frontier" described as "the outside borders". However the term "frontier districts" was seemingly used predominantly in the early Australian colonial newspapers whenever dealing with skirmishes between black and white in northern New S ...
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