Katalin Molnárné Barna;
Keywords: tourism tax, Balaton Region, time series rank of the settlements,
Abstract: Nowadays, tourism tax has gained importance. To achieve the tourism programme’s objectives for 2020, financial resources are also needed to reach sustainability. In that regard, tourism tax has a key role. The National Tourism Development Concept clearly sets out economic recovery impact of the reinvested financial resources. This multiplier impact is greater than in other sector. However, the guest nights tax is one of the most disputed tax form in Hungary. There is no agreement on the goals of this tax – even within professional circles. The question is if it should serve as a base for tourism development or it should be only one part of the whole budget of local governments. Each settlement has different facilities for tourism and also different amount from this kind of tax, so professionals vote in favour of one or the other side depending on these factors. The aim of the paper is to analyse the tourism tax in a relatively long period of time between 2000 and 2013 in the settlements of the Balaton Region. The results show that the amount of the tourism tax highly varies in case of the different settlements of the Balaton Region. This variability can be called a tendency, which is definitely shown by the trend analysis the authors executed in the time period 2000–2013. There is high concentration in the tourism tax among the settlements in the sample. The analyses show that through this long period of time, there were only 7 settlements which provided the 64% of all tourism tax. On that basis, it may be considered, that the tourism tax in terms of volume shows a strong concentration in the Balaton Region.