Zsófia Papp;
 Katalin Molnárné Barna;
 Petra Gyurácz‑Németh
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.
Zsófia Papp;
 Katalin Lőrincz 
Keywords: trends, health tourism, medical tourism,
Abstract: Although consumer and tourism trends vary destination by destination, some mainstream development focusing on technology, sustainability, health consciousness – and recently shared economy – forms the environment for tourism receiving areas. Big data and mobile technology influences mostly tourism which results personalisation. However, the main ‘essence’ of travel experience remains something similar, namely feeling happier, better rested, closer to the family, less stressed and more relaxed (Euromonitor 2015). Population ageing, lifestyle changes, tourism alternatives, and particularities of healthcare systems are supporting health tourism development already for some decades (García-Altés, 2005). All these trends influence the Off to Spas project’s success in a positive way, because the health tourism destinations involved offer a non-conventional, innovative way of travel experience, outside of the tourism hot points. The health tourism product is to be developed also in line with mainstream trend by providing a contribution to an increased health status, and quality of life. The Off to Spas project has a clear remit and the terms of reference make our task clear, as we address the health tourism experience of senior citizens (50+) within the European Union. However what becomes clear is that closer scrutiny reveals that there is greater complexity involved in the remit than would be at first appear. As will become obvious, the environment we are operating within lacks definitional and operational certainty. Therefore this article attempts to set out some health tourism trends.
p-ISSN 2063-8248 e-ISSN 2064-0188
© Pannon Management Review 2012 - 2021