undermines its original purpose of enhancing the quality and sustainability of travel experiences raising issues of accessibility and inequality, particularly when linked to the individual financial capacity of tourists. Although the purpose of the tourist tax is to fund tourism and maintain local infrastructure, it must be carefully managed to avoid fiscal, administrative, and social distortions. In fact, it faces several limitations that impact its effectiveness including increased costs for tourists, which may reduce a destination’s competitiveness, both on national and international level, where higher taxes make some locations less attractive. Additionally, administrative challenges in managing and collecting the tax, as well as issues of tax avoidance, undermine its effectiveness. Furthermore, the tourist tax does not always address overtourism9 or contribute to sustainable tourism, so to maximize its benefits, it requires more transparency, careful management, and a focus on sustainability. III. THE SHADOWS: THE EFFECTS OF DIGITALIZATION ON THE TOURISM SECTOR IN THE PRISM OF FUNDAMENTAL RIGHTS AND TAXATION The digitalization of tourism is radically transforming the sector, making the travel experience not only simpler and more convenient but also more personalized. Technological innovations such as online booking platforms and travel apps have changed how tourists plan and experience their vacations, in fact, today it’s possible to book services with just a few clicks simplifying travel planning. However, this innovation presents both opportunities and risks. On one hand, it increases the amount of data available to tax authorities for controls and audits, making it a valuable ally in the fight against tax avoidance. On the other hand, it significantly impacts individual fundamental rights, particularly the taxpayer’s privacy10, due to the current lack of a uniform and comprehensive legal framework capable of providing effective protection for taxpayers. 9 The online travel authorization ETIAS has been postponed to 2025 and will become operational in Europe by mid-next year. Similar to the U.S. ESTA, it will set a cap on the number of travelers from non-EU countries to thirty European states, including France, Germany, Greece, Italy, Portugal, and Spain. At a cost of 7 euros each, the authorizations will also generate a significant revenue for the coffers of the visited countries. 10 Contrino, 2019, p.7. 120 PAOLA C.D. DE PASCALIS
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