The United Nations Sustainable Development Goal No 8 endeavours to “Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all” (SDG 8).
According to the Department of Economic and Social Affairs of the United Nations:
In the 2030 Agenda for Sustainable Development SDG target 8.9, aims to “by 2030, devise and implement policies to promote sustainable tourism that creates jobs and promotes local culture and products”. The importance of sustainable tourism is also highlighted in SDG target 12.b. which aims to “develop and implement tools to monitor sustainable development impacts for sustainable tourism that creates jobs and promotes local culture and products”.
“Tourism is also identified as one of the tools to “by 2030, increase the economic benefits to Small Island developing States and least developed countries” as comprised in SDG target 14.7” (Sustainable Tourism | Department of Economic and Social Affairs, n.d.).
The World Tourism Organization defines sustainable tourism as “tourism that takes full account of its current and future economic, social and environmental impacts, addressing the needs of visitors, the industry, the environment and host communities”.
In the Rio+20 outcome document entitled: “The Future We want”,
‘Sustainable tourism’ has been defined by paragraph 130 as a significant contributor “to the three dimensions of sustainable development” thanks to its close linkages to other sectors and its ability to create decent jobs and generate trade opportunities.
Therefore, Member States recognize
“the need to support sustainable tourism activities and relevant capacity-building that promote environmental awareness,
conserve and protect the environment, respect wildlife, flora, biodiversity,
ecosystems and cultural diversity,
and improve the welfare and livelihoods of local communities by supporting their local economies and the human and natural environment as a whole. ” (United Nations, 2012).
Tourism Tax
According to Göktas and Çetin (2023) in their study titled: ‘Tourist tax for sustainability: Determining willingness to pay’, published in the European Journal of Tourism Research:
“Tourist tax has become increasingly important to destinations worldwide to internalise the external costs of tourism and to support tourism investments, provide social services and protect the environment. Based on “the user pays principle”, tourist tax aims for a fair distribution of the costs created by tourism activity. It is therefore important to explore the tourists’ willingness to pay tourist tax, identify its antecedents, and examine outcomes of tourist tax.” (Göktas & Çetin, 2023).
Sustainability Tax in Asia
According to Gabriel Lee of ‘Eco-Business’ in the website article entitled: Explainer: What is an eco-tourism tax?, published on 19 July, 2023, he posits the question: “Several Asian jurisdictions such as Bali and Bhutan have introduced eco-tourism taxes to curb the adverse impacts of tourism. Do these taxes really help the environment and the livelihoods that depend on tourism?” (Lee, 2023).
Sustainable tourism tax internationally
In 2016, the Balearic Government introduced the ‘Sustainable tourism tax’ which applies a levy on all overnight stays in tourist accommodation on the Balearic Islands which are an archipelago of Spain in the western Mediterranean Sea, near the eastern coast of the Iberian Peninsula.
The sustainable tourism tax raises revenue for four purposes:
The protection, preservation and recovery of the environment.
The promotion of sustainable and low-season tourism.
The recovery and rehabilitation of historical and cultural heritage.
Funding scientific research projects on climate change.
“Unlike most taxes, the sustainable tourist tax seems to be popular with the 14 million tourists who pay the fee each year” (Success Tax Professionals, 2024).
Recent example
According to Andrew Leahey of Forbes in the article entitled: ‘Why The Venice Tourist Tax Is A Controversial Policy’ (2024):
Venice recently started charging an entry fee — a so-called tourist tax — for day-trippers from April 25 until July 14. The fee of five euros can be paid once, and it allows access for the day to Venice and the minor islands of the Venetian Lagoon.
The Goan Reality
The recently proposed: Goa Tourism Promotion, Management and Regulation Bill, 2024, begins with the following statement of objects and reasons:
To consolidate and amend the laws applicable to tourism in the State, and to protect, preserve and retain the natural and cultural heritage of the State in order to ensure that it remains a destination of choice for tourists by improving its tourism competitiveness,...
WHEREAS, considering the tourists visiting the State significantly outnumber the residents, it is expedient to identify and demarcate areas for targeted tourism development and to ensure the safety and well-being of tourists...
WHEREAS, with a view to propagate sustainable tourism practices, it is further expedient to provide measures for capacity building and knowledge dissemination, to incentivise the adoption of sustainable practices…
Conclusion
In conclusion, it is crucial for Goa to align its state policies with Sustainable Development Goals, as affirmed by India’s commitment.
Tourism should prioritize environmental sustainability over mass volume, supporting Goa’s unique identity. Taxing tourism activities can ensure funds for sustainable resource management and prevent exploitation for quick profits.
