{"id":35048,"date":"2025-12-08T15:55:46","date_gmt":"2025-12-08T11:55:46","guid":{"rendered":"https:\/\/cue.edu.ge\/?post_type=articles&p=35048"},"modified":"2025-12-08T15:56:59","modified_gmt":"2025-12-08T11:56:59","slug":"financing-tools-for-sustainable-tourism-in-the-circular-economy","status":"publish","type":"articles","link":"https:\/\/cue.edu.ge\/en\/articles\/financing-tools-for-sustainable-tourism-in-the-circular-economy\/","title":{"rendered":"Financing Tools for Sustainable Tourism in the Circular Economy"},"content":{"rendered":"

Dorottya Edina Kozma<\/strong><\/p>\n

Ph.D., Associate Professor, University of Pannonia, Hungary<\/p>\n

kozma.dorottya.edina@gtk.uni-pannon.hu<\/a><\/p>\n

Abstract<\/strong><\/p>\n

In Hungary’s priority regions (like Budapest, the Lake Balaton Area, and the Northern Central Mountains), tourism is a sector with a significant economic impact. As a result, nearly a thousand municipalities have levied tourist taxes to increase their revenues. The methodological approach of the study is based on a qualitative, theoretical analysis, aiming to explore the relationship between the circular economy and the tourist tax to promote the development of sustainable tourism. The author based the data collection and analysis in this study on the processing of secondary literature and statistical sources. The link between the circular economy and tourist tax is crucial in developing sustainable tourism. Circular economy principles can support the sustainable development of local communities and increase tourist tax revenues in the long term by making tourism “greener”, reducing waste, and making the use of resources more efficient. It is concluded that the tourist tax should be seen as a development resource closely linked to the circular economy approach through local economic and social development.<\/p>\n

Keywords:<\/strong> circular economy, sustainable tourism, tourist tax<\/p>\n

JEL codes:<\/strong> Q01, Q56, Z32<\/p>\n

DOI: <\/strong>10.52244\/c2025.4<\/p>\n

Article<\/strong><\/a><\/p>\n

 <\/p>\n

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