Research Information System
Acta Polytechnica Hungarica, vol.23, no.6, pp.49-66, 2026 (SCI-Expanded, Scopus)
The tourism sector encompasses a wide range of activities, businesses, employment agreements, and working conditions. The analysis of economic activities, such as tourism, within the context of productivity considerable importance is placed on the aspect of employment. Consequently, the process of formulating tax policy is a complex undertaking that is often influenced by a multitude of interests and variables, all of which are susceptible to abrupt fluctuations. The tourism industry serves as a catalyst for economic and social progress while also generating increased tax revenues for governmental bodies. The purpose of this research is to examine the impact of tourism revenues and employment rates on tax revenues. The study model was examined using data obtained from South Africa and Morocco during the period of 2002-2020 by using the fixed effects method, a panel analytic approach. Additionally, the study uses annual data and applies the Friedman, Pesaran, and Frees tests. In order to gain a comprehensive understanding of the impact of the tourism sector on the nation, the study incorporates an examination of employment rates. The findings of the study indicate that there is no statistically significant correlation between tax revenues and tourism earnings in South Africa and Morocco. There exists a significant correlation between employment rates and tax receipts. According to the estimation, there is a positive correlation between employment rates and tax collections. Based on the aforementioned analysis, it is recommended that the government implement measures aimed at stimulating employment and fostering the creation of new workplaces through the formulation and implementation of public policies.