Post-conflict or post-pandemic? – selection of income tax discount benefits for tourism investments

Abstract

This article explores the convenience and opportunity of selecting some of the income tax discount alternatives, which were established to encourage investments in the tourism sector in post-conflict conditions or under the 2022 tax reform (post-pandemic). The analysis is conditioned by the amount invested, the operational indicators of the sector, and the turnover and profitability ratios associated with the organization's goals. The decision is confirmed by the Return on Asset (investment), the recovery period (payback), and the contribution to the financing of the project. Two thousand and twenty-two (2022) is a year of inflection that indicates greater certainty and financial convenience in adhering to the regulations set by the aforementioned reform.