Tributes imposed on tourists as a new-old source of local governments income

The growth in a number of tourists and, consequently, a larger income obtained from tourism by the state led to the situation when the previously marginalized tributes imposed on tourists by local governments have assumed greater significance. Additional revenues to local units’ budgets, gained from the above-mentioned tributes, are often allotted for better infrastructure and tourist promotion, thereby contributing to the increased tourist competitiveness. The present paper discusses the construction of levies imposed on tourists by local governments in various European states. Besides, the issues of how local governments can influence the construction of the tax within the frames of the granted tax autonomy are examined. Due to the fact that in many European countries burdens imposed on tourists by local units can be called taxes, fees or other levies, the term „tribute”, as a broader one including all statutory charges, is intentionally used in the present paper