The maturity of the tourism destinations, along with the sector’s growing competitiveness and evolving tourist habits, demands the implementation of a series of strategies to increase the sustainability of these destinations while improving the tourism experience. Therefore, the imposition of taxes and/or fees on distinct tourism activities has become a viable option for the financing of these policies. The objective of this study is to determine the amounts of taxes and/or public fees that tourists appear to be more willing to pay in order to improve the sustainability and experience of the mature tourism destination. It also attempts to identify the factors that determine tourists’ willingness to pay. The study was carried out in Andalusia, a prominently touristic region of southern Spain, which received 32.4 million tourists in 2019. To do so, a survey was conducted on 1068 tourists at the main tourism arrival points of this region. First, the results identify the dimensions of taxes and/or public fees that tourists are more willing to pay, linked to environmental factors and tourism services. Second, the following factors were found to influence the tourists’ willingness to pay these taxes: the purpose of the trip, income, budget and place of origin.

Tourism taxation is one of the tools that can effectively contribute to obtaining resources that favor the development of policies to improve sustainability and the tourist experience in the destination. In this context, the objectives of this research are, on the one hand, to identify tourist preferences when offered 15 different taxes and fees, and, on the other hand, to identify which socio‐demographic factors and trip characteristics condition the tourist's willingness to pay (WTP) of the five most accepted taxes and fees. This study was carried out in Andalusia, a region in southern Spain with a mass tourism specialization.

This study provides insights into the attitudes, knowledge, behaviour and commitment of Gen Z tourists toward sustainability. The research was conducted on 1188 participants in the Western Costa del Sol (Andalusia, Spain), a well‐established coastal destination. The study also estimated, through a chi‐squared test and the Mann–Whitney U model, the premium price that Gen Z tourists are willing to pay for visiting a more sustainable destination. The results indicate that Gen Z has a good understanding and a high level of commitment towards sustainable tourism. However, only 10% of Gen Z tourists were willing to pay more for a sustainable destination. The study analyses the reasons behind this finding. Finally, the research suggests recommendations for understanding the consumption behaviours and practises of young travellers.

Knowing how tourists behave in destinations is a key issue for successful marketing and management. Continuous changes in motivations of tourists highlight the necessity to understand visitors’ consumption patterns. The choices they make regarding the type of accommodation not only reflect tourists’ expectations, but also influence their behavior in the destination. This research aim is analyzing the possible differences in behavior between tourists depending on their preferred accommodation. The study was carried out in the province of Jaén, an emerging destination in southern Spain. A semi-structured survey was conducted with 430 visitors obtaining information that highlights, among other issues, the interest expressed by rural accommodation users in natural environments, along with more evenly disbursed spending patterns across the territory.

During a pandemic, residents of tourism destinations face the dilemma of whether to welcome tourists to help the economy rebound or to oppose their arrival to minimize the risk of contagion. This paper examines the influence of residents’ perception of the economic crisis triggered by the pandemic and the health risks associated with tourist arrivals on their attitudes towards tourism impacts and willingness to support tourism development. To this end, a novel model is tested using structural equation modelling (SEM). The potential moderating effect of belonging to certain population groups is also analysed, namely (i) having a household member linked to the tourism sector, (ii) residing in the city centre, and (iii) belonging to a COVID-19 risk group. Perceived risk of contagion was found to be a stronger predictor of residents’ support for tourism development than perception of the economic crisis; an effect that increases notably among residents of the most popular tourist areas of the city. These empirical findings provide useful information with a view to designing destination planning strategies during and after the pandemic. GRAPHICAL ABSTRACT