Volume : 5, Issue : 2, February - 2016

ACCOUNTABILITY OF TAX HOSTING SERVICES IN THE STATE OF SONORA, MEXICO

Carrillo Cisneros Esthela

Abstract :

<p><p>&lt;p&gt;This document aims to study the Tax hosting service in the State of Sonora, Mexico and accountability, given the need to be supervised, handled with transparency and control. The tax is part of a mechanism for promoting tourism in the state, nevertheless government administration to the Convention and Visitors Bureaus (OCV) is devoid of clarity; causing lack of commitment to the hotel industry and hence in tourism. A questionnaire 46 lodging establishments in order to collect directly the perception of hotel sector was applied; in order to identify the importance of the variables investigated. Results suggest: 1) The need for regulation of lodging tax, 2) Relevance of the lodging tax, 3) Transparency in the management and 4) The need for control of the tax; mainly.&lt; /&gt; &lt;/p&gt;</p></p>