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A Smart Taxation for Sustainable Tourism: A Policy Approach to Addresing Overtourism

Journal of Vocational Innovation, Achievement and Education · Vol. 1 No. 1 (2025)

Published
2025-07-25
Publisher
Journal of Vocational Innovation, Achievement and Education
Language
en

Abstract

This research analyzes the implementation of smart taxation as an innovative policy approach to address overtourism and achieve sustainable tourism development. Descriptive qualitative methodology with multi-destination comparative studies was employed to identify effective mechanisms within intelligent taxation systems. Results demonstrate that technology-based tariff differentiation effectively optimizes tourism economic contributions while mitigating negative environmental and social impacts. Implementation of artificial intelligence and blockchain technology facilitates personalized taxation structure alignment with tourists' ecological footprints. Transformation from quantity-oriented toward quality-focused tourism development generates enhanced destination competitiveness and stakeholder satisfaction. Smart taxation proves effective as a policy instrument for achieving optimal balance between economic growth, environmental preservation, and social welfare within the tourism industry. Comprehensive policy framework with integrated multi-stakeholder approach is essential for optimizing sustainable taxation system implementation.

Keywords

Collaboration network of the authors

13 authors · 19 co-authorship links

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Co-authorOrganisationJoint articles
SuandiAffiliation unknown3
Mirawati YanitaAffiliation unknown1
Nestalida SaragihAffiliation unknown1
Ernawati HamidAffiliation unknown1
Yunika HerviyantiAffiliation unknown1
Peki AhmadiAffiliation unknown1
Dewi Sri NurchainiAffiliation unknown1
Ratnawaty SiataAffiliation unknown1
MangaturAffiliation unknown1
HamzahAffiliation unknown1
Kerlin MaysatriaAffiliation unknown1
AsyuzalAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/voice/oai, first harvested 5 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">A Smart Taxation for Sustainable Tourism: A Policy Approach to Addresing Overtourism</dc:title>
	<dc:creator xml:lang="en">Edison</dc:creator>
	<dc:subject xml:lang="en">Smart Taxation, Sustainable Tourism, Overtourism</dc:subject>
	<dc:description xml:lang="en">This research analyzes the implementation of smart taxation as an innovative policy approach to address overtourism and achieve sustainable tourism development. Descriptive qualitative methodology with multi-destination comparative studies was employed to identify effective mechanisms within intelligent taxation systems. Results demonstrate that technology-based tariff differentiation effectively optimizes tourism economic contributions while mitigating negative environmental and social impacts. Implementation of artificial intelligence and blockchain technology facilitates personalized taxation structure alignment with tourists' ecological footprints. Transformation from quantity-oriented toward quality-focused tourism development generates enhanced destination competitiveness and stakeholder satisfaction. Smart taxation proves effective as a policy instrument for achieving optimal balance between economic growth, environmental preservation, and social welfare within the tourism industry. Comprehensive policy framework with integrated multi-stakeholder approach is essential for optimizing sustainable taxation system implementation.</dc:description>
	<dc:publisher xml:lang="en">Journal of Vocational Innovation, Achievement and Education</dc:publisher>
	<dc:date>2025-07-25</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
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	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/voice/article/view/45143</dc:identifier>
	<dc:source xml:lang="en">Journal of Vocational Innovation, Achievement and Education; Vol. 1 No. 1 (2025): VOICE - VOLUME 1 ISSUE 1 2025; 11</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/voice/article/view/45143/13177</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Journal of Vocational Innovation, Achievement and Education</dc:rights>
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