Authors : Dr. Ayodele Olaiya Ayeni

Volume/Issue : Volume 10 - 2025, Issue 8 - August

Google Scholar : https://tinyurl.com/373xu9hn

Scribd : https://tinyurl.com/3mas7u22

DOI : https://doi.org/10.38124/ijisrt/25aug1078

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Abstract : Hospitality and tourism industry is one of the most rapidly and dynamic growing industries of the global economy. It contributed to Gross Domestic Product, helping in development both in the urban and rural area, it also provides employment opportunity across various skill levels, and also promotes cultural diversity, Countries around the globe invest in infrastructure development, digitalization, and promotional activities to attract tourists across the world, one factor often becomes a point of contention: taxation. High taxes on hospitality and tourism services such as accommodation, flights, food, and entertainment can act as a hindrance for both international and domestic tourists. As the industry continues to progress, there is a compelling need to assess the impact of taxation policies on guest behavior and the broader economic benefits of hospitality and tourism. Reduction in guest tax burdens can serve as a mechanism for encouraging hospitality and tourism development, enhancing competitiveness, and ensuring sustainability in the hospitality and tourism industry.

Keywords : Assessment, Tax, Reduction, Tourism, Hospitality and Industry.

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