الفهرس 
مشكلة البحثيوجد فقط 14 صفحة متاحة للعرض العام
المستخلص
The success of the facilities tourism and hotel on a good
performance and the accuracy of the accounting system the user
and how to take advantage of the data they contained, tourism is
an export industry great as it is related industries and services
complementary to include investments (1) massive makes it one
of the largest industries, generating income from currency foreign,
in addition to providing job ،Because that activity depends mainly
on the human element bitter that leads to accommodate the
tourism sector a large number of employment, the more tourism
projects increased employment opportunities and consolidating
the practice of this activity aspects of accounting, technical and
administrative have been allocated by the State institutes and
colleges for the development of this vital activity .
Have confirmed the tourist coming to Egypt upward trend (2), where the latest statistics confirmed increase in the number of tourist arrivals by 26.9% and revenue increased by 37.9% during the year 2003/2004, but decreased as a result of the current circumstances and must be re-balance again, it which requires us to work to increase tourism in Egypt. where no longer Tourism limited to tourism relics just as it was before where he became Egypt’s share of cultural tourism ranges between 18: 20% of the volume of inbound tourism became the purposes of tourism to
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Egypt varied and include conference tourism, medical tourism,
tourism festivals and tourism shopping ...... etc.
Tourism has become during the past six years, one of the fastest
growing industries where tourism contributes 11.3% of GDP, in
addition to 19% of foreign exchange income, and 12.6% of the
total Egyptian workforce for the year 2009-2010.Despite the
impact of the global economic crisis, the Egyptian tourism has
been able to achieve $ 10.7 billion as income tourist 0.12500000
tourists, adding that Egypt is seeking to achieve the goal of 25
million tourists and 250 million tourist nights by 2020, noting that
it is possible to achieve these figures before2020.
The tourism sector of activity the most important influence on the
activities of the national economy and the tourism sector includes
the activities of tourist groups organizing companies, hotels,
airlines, restaurants and casinos, diving centers and theme parks
as well as activities in other sub-areas such as intellectual and
cultural monuments and archeological.
And returns the 2Teconomic importance of tourism
activity2T 2Tto2T 2Tthe2T 2Trole2T 2Tit2T 2Tplays2T 2Tin economic development2T 2Tactivity2T, so 2Tthe
Ministry of Tourism2T 2Tseeks2T 2Tto2T 2Tmobilize2T 2Tpublic2T 2Tawareness2T 2Ton
all2T 2Tlegislative2T 2Tand2T 2Texecutive2T 2Tlevels2T 2Tof the importance
of2T 2Tthe2T 2Ttourism2T 2Tindustry2T 2Tand2T 2Tthe2T 2Tadvantages2T 2Twhich
shows2T 2Tits2T 2Timpact2T 2Ton2T 2Tthe2T 2Teconomic2T 2Treturn2T.
1- The Ministry of Tourism, the era of tourism, Cairo 97 p 29: and the parlement and Shura Council, Report of
the Committee on Culture, Media and tourism 97 p 46.
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2- Central Agency for Public Mobilization and Csad, Central Bank of Egypt, Volume 44,
Issue II 2003/2004.
USecond: U2TUthe research problem.U2T
Dispose 2Tresearch problem2T 2Tin2T 2Tthat2T 2Tthe2T 2Tfacilities2T 2Tand2T 2Ttourist villages2T 2Tin
Egypt2T 2Tgenerally2T 2Tunique2T 2Tnature2T 2Tof2T 2Ta
private2T 2Tactivity2T, 2Tand2T 2Tthis2T 2Tspecial2T 2Tnature2T 2Tgenerate2T 2Tproblems2T 2Tof2T 2Taccountin
g2T 2Trecognition and measurement2T 2Twhen measuring2T 2Tthe2T 2Tnet2T 2Taccounting
profit2T 2Tto2T 2Tthose2T 2Tactivities2T, These
problems 2Thave2T 2Traised2T 2Tthe2T 2Ttax2T 2Taccounting2T 2Thave2T 2Texaminer2T 2Twhen2T 2The2T 2Tchec
ks2T 2Tto2T 2TFacilities2T 2Tand2T 2Ttourist resorts2T 2Twhere2T 2TYemen2T 2Trid the2T 2Tproblem of the
research2T 2Tin2T 2Tthe2T 2Tfollowing2T 2Tquestions2T:
1) 2TAre2T 2Tthe2T 2Tspecial2T 2Tnature2T 2Tof2T 2Tthe2T 2Tinstallations
and2T 2Ttourist2T 2Tresorts2T 2Tgenerate2T 2Tissues2T 2Tin the
measurement2T 2Tand2T 2Trecognition2T 2Tof2T 2Taccounting2T?
2) Are 2Tthese problems2T 2Thave2T 2Traised2T 2Ttax2T 2Thave2T 2Ta2T 2Ttax2T 2Texamination2T?
3) Does 2Tthe2T 2Tdrafting2T 2Tof2T 2Ta proposed
framework2T 2Tto2T 2Taddress2T 2Tthe2T 2Tproblems2T 2Tof2T 2Tscreening2T 2Tfor this
sector2T 2TRNA2T 2Tlead2T 2Tto2T 2Tincreased2T 2Ttax revenue2T?
4) 2TAlthough2T 2Tthe2T 2Ttax 2T5TExemptions5T 2Tmultiplexing2T 2TFacilities2T 2Ttourist2T 2THowev
er, there are2T 2Tmany2T 2Tpractical
problems2T 2Tas2T 2Ta2T 2Tresult2T 2Tof2T 2Tthe2T 2Tenjoyment2T 2Tof2T 2Ttourist2T 2Tfacilities2T 2Tsuch2T 2Texempti
ons2T:
A _2 Tproblems2T 2Tdue to2T 2Tthe2T 2Tnature2T 2Tof2T 2Tthe2T 2Tproperty2T, 2Tsuch2T 2Tas2T 2Ta
problem2T 2Tto2T 2Tobtain2T 2Tthe2T 2Tlicense2T 2Tand the extent
of2T 2Tapplicability2T 2Tof2T 2Texemptions2T 2Tto2T 2Ttourist activities2T 2Tof2T 2THR2T-
related 2Tand2T 2Tcomplementary2T 2Ttourist2T 2Tany2T 2Texpansions2T 2Tcarried out
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by2T 2Ttourist establishments2T.
B 2T-2T 2Tproblems2T 2Tthat arise during the2T 2Toperation of tourism enterprises2T,
such as 2Tbookkeeping2T, 2Tstop working.2T
C 2T-2T 2Tproblems2T 2Tthat 2T5TArise5T 2Tafter2T 2Tthe expiration
of2T 2Tany2T 2Texemption2T 2Tdetermine2T 2Tthe2T 2Ttax2T 2Tbase2T 2Tfor2T 2TTourism2T 2TFacilities2T 2Tafter
the end of2T 2Tthe2T 2Texemption2T 2Tperiod2T 2Tby examining the2T 2Tbooks
or2T 2Testimate2T 2Tprofits and2T 2Tincreasing2T 2Timportance2T 2Tto2T 2Tthe
problem2T 2Tof2T 2Twhen2T 2Tnotebooks2T 2Twasted2T.
On 2Tthe2T 2Tother2T 2Thand2T, 2Tthe2T 2Tstate2T 2Thas abandoned2T 2Tin2T 2Tstrayed2T 2Tlaw2T 2T912T 2Tfor the
year 20052T 2Tfor2T 2Tpolicy2T 2Ttax2T 2Texemptions2T 5TCancel 2T5Tthe2T 2Tprevious
texts2T 2Tin2T 2Tinvestment2T 2Tlaws2T 2T...2THere, 2Tthe question2T 2Tarises2T 2Tabout2T:
* 2TThe2T 2Tconsistenc2T2Ty2T 2Tof2T 2Tfiscal policy2T 2Tpursued by2T 2Tthe2T 2Tstate2T 2Tin2T 2Tthe tourism industry2T 2Tand2T 2Tthe2T 2Tpurpose of the2T 2Texemption or2T 2Timposed2T 2Tor canceled.2T * What are the 2Timplications of this2T 2Ttax policy2T 2Tfor the development of2T 2Tthe tourism industry2T? 5) Does 2Tthe2T 2Tdrafting2T 2Tof2T 2Ta proposed2T 2Tframework2T 2Tto2T 2Taddress2T 2Ttax problems2T 2Tlead2T 2Tto attract2T 2Tforeign investment to2T 2TEgypt ? 2TWhether 2Tit2T 2Twill2T 2Tcontribute2T 2Tto2T 2Tincrease2T 2Tthe2T 2Ttax2T 2Tthe government2T 2Tin Egypt? 2TIt will 2Tanswer2T 2Tthe researcher2T 2Tthose questions2T 2Twith2T 2Ta2T 2Tfield study2T 2Tfor practitioners2T 2Tof the profession2T 2Texaminatio2T2Tn2T 2Ttax2T 2Tthose sectors2T 2Tadding2T 2Tform2T 2Ta survey of2T 2Tthose in charge2T 2Tin the field of2T 2Tlabor2T 2Taccounting2T 2Tfor the sector2T 2Tand analysis of2T 2Tthe differences2T 2Tthat may be material2T 2Tand statistically significant2T 2Tthrough2T 5TForms 25T5TT5Tsurvey2T 2Tfirst and second2T 2Tfield study.
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5T2TUSecond:U 25T5TT5TUtheU2T5T 25T5TT5TUimportanceU2T5T 25T5TT5TUofU2T5T 25T5TT5TUresearchU2T5T:5T Enjoy 2Ttourism2T 2Tin many countries of2T 2Tthe world2T 2Twith great interest2T 2Tby business2T 2Tand governments,2T 2Tand2T 2TEgypt is one of2T 2Tthose countries2T 2Tthat occupy2T 2Tthe attention of2T 2Tofficials2T 2Tand researchers2T 2Tas they2T 2Trepresent2T 2Tone of the pillars2T 2Tof the national econom2T2Ty2T 2Tand the2T 2TStates pay2T 2Ta2T 2Tlarge part of the2T 2Tinterest2T 2Texceeds2T 2Tany resource2T 2Tother economic2T 2Tbecause it was2T 2Tthe primary source2T 2Tfor2T foreign Exchange, They also 2Tplay a2T 2Tdirect role in2T 2Tabsorb2T 2Tlabor2T, either directly 2Tor indirectly,2T 2Tas in the2T 2Tindustries2T 2Tassociated with2T 2Tthe tourism industry2T, in addition to 2Tit2T 2Tthe area2T 2Tfertile2T 2Tfor2T 2Tforeign investments2T, out of 2Tthose2T 2Timportant2T 2Tsubject2T 2Ttourist facilities in2T 2Tdirect2T 2Twork2T 2Twith the legislation2T 2Tis the most important2T 2Ttax legislation2T, which represents 2Tthe most importan2T2Tt2T 2Timpediments to2T 2Tcompetition 2TEgyptian 2Ttourism2T 2Tproduct2T 2Tin2T 2Tthe2T 2Tglobal2T 2Tmarket2T, where 2Ttourist2T 2Tfacilities2T 2Tare2T 2Tsubject2T 2Tto2T 2Tthe2T 2Tnumber2T 2Tof2T 2T192T 2Ttax2T 2Tand2T 2Ttax2T 2Tfee2T, 2Twhether2T 2Tdirectly or indirectly,2T 2Twhere2T 2Tthe global financial crisis2T 2Tled2T 2Tto2T 2Ta2T 2Tsharp2T 2Tdecrease2T 2Tand2T marked 2Tin2T 2Tthe2T 2Tnumber of2T 2Ttourist2T 2Tgroups2T 2Tand thus2T 2Tthe2T 2Tlack2T 2Tof2T 2Ttourism revenue2T 2Ton the overall level2T, 2Twhere2T 2Ttourism2T 2Trate fell2T 2Tfrom2T 2T38.32T% 2Tto2T 2Tminus2T 2T7.82T%, 2Tbased2T 2Ton2T 2Twhat has been issued2T 2Tby the Ministry of2T 2Teconomic Development2T 2Tin March 20092T 2Tto limit2T 2Tthe2T 2Tfinancial2T 2Tyear2T 2T20082T 2T\2T 2T20092TAnd thus 2Taffected2T 2Tthe revenue2T 2Tof the sovereign2T 2Tstate,2T 2Tin addition to that2T 2Ttourism is2T 2Tan important source of2T 2Tforeign exchange2T, where 2Taccording to the amendments2T 2Tof the World Council2T 2Tfor Tourism2T 2TWITC2T 2Tcontributed to2T 2Ttourism2T 2Tin 2009 to2T 2Tgrowth
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of2T 2T11%2T 2Tof gross domestic produc2T2Tt2T 2Twill contribute2T 2Tto 20102T 2Tin the
provision of2T 2T5 million2T 2Tnew jobs.
2TThe 2Tactivity2T 2Tof the most important2T 2Tactivities2T 2Timpact2T 2Ton the national
economy2T 2Tas they2T 2Trepresent2T 2Ta2T 2Tsignificant source2T 2Tof the2T 2Tincrease
in2T 2Tnational income2T 2Tfrom2T 2Tforeign currency an2T2Td2T 2Tcontribute effectively2T 2Tto
increase2T 2Ttax revenue2T, whether 2Ttaxes2T 2Tdirectly or indirectly2T 2Trelate
to2T 2Torganize2T 2Ttourist groups2T, sale and 2Texchange 2T5TTickets 5T 2Ttravel
and2T 2Tbusiness2T 2Ttourist transport2T 2Tand2T 2TTim2T 2TCher and2T 2Tothers.2T..
The 2Ttourist activity2T 2Tfrom2T 2Tservice activitie2T2Ts2T, which 2Tis characterized
by2T 2Tnon-2Tportability and 2Tunits2T 2Tfor storage and2T 2Taimed2T 2This services
to2T 2Tachieve2T 2Trevenue2T 2Tof the entity2T 2Teither directly2T 2Tor indirectly2T, and
therefore 2Ttourism is2T 2T a group2T 2Trelations2T 2Tmaterial2T 5TOr 25T5T5Tnon-material
but2T 2Tare not limited to2T 2Tvisit2T2Ts2T 2Tonly, but2T 2Tincludes2T 2Tthe purposes of2T 2Tcultural,
religious2T, commercial and recreational.
Which requires 2Tthe study of2T 2Tthe2T 2Ttax2T 2Ttreatment2T 2Tfor2T 2Tthese2T 2Tfacilities2T 2Tto
assess the extent2T 2Tproblems2T 5TTax 25T5T5Tand2T 2Texpress an
opinion2T 2Tabout2T 2Tits2T 2Teffectiveness2T 2Tand2T 2Toptimal2T 2Tsolution2T2Ts2T.
The 2Ttourism sector2T 2Tof the fastest growing2T 2Tsectors2T 2Taffected by2T 2Tthe
global financial crisis2T 2Tas2T 2Ttourism2T 2Thave already been affected2T 2Tby2T 2Tthe
events of September2T 2T2008t2T2To2T 2TFebruary 20092T, where 2Ttourism began2T 2Tto
decline2T 2Tand, of course2T 2Tdecreased2T 2Trevenue2T, it is known 2Tthat there are
52T 2TArab countries 2T5TAcquires5T 2Ton2T 2Tabout 702T% of the total 2Tnumber of2T 2Ttourist
arrivals2T 2TStates2T 2TArab2T 2T(2TEgypt 2T-2T 2TSaudi2T 2TArabia2T 2T- Tunisia2T 2T- Morocco2T 2T-
2T 2TUnited2T 2TArab2T 2TEmirates2T) Very
impressed 2Tfrom2T 2Tother2T 2Tdeclining2T 2Tnumbers2T 2Tof2T 2Ttourists2T 2Tand2T 2Ttourism2T 2Treven
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ue2T 2Tthus2T 2Tand thu2T2Ts2T 2Tdecreased2T 2Ttourism2T 2Trevenue2T, 2Twhich requires2T 2Tthe
study2T 2Tto stand2T 2Ton the following objectives2T.
5TUFourth: The U25T5T5TUobjectivesU2T5T 25T5T5TUofU2T5T 25T5T5TUtheU2T5T 25T5T5TUresearchU2T5T:5T
In light of the 2Tquestions2T 2Traised2T 2TThis study aims
to2T 2Tachieve2T 2Tthe2T 2Tfollowing2T:
1 - 2Tshed light on
the2T 2Tfinancial2T 2Tpolicies2T 2Tadopte2T2Td2T 2Tfor2T 2Tthe2T 2Ttourism2T 2Tsector2T 2Tand2T 2Tdetermine the
relationship2T 2Tbetween2T 2Tthe2T 2Tfinancial2T 2Tburden2T 2Tand2T 2Tthe2T 2Texemption2T 2Tof
financial2T 2Tand2T 2Ttourist2T 2Tdevelopment2T.
2 - 2TIdentify2T 2Tthe2T 5TProblems 25T5T5Tof2T 2Tdifferent tax2T 2Tthat affect the2T 2Ttourism
sector2T 2Twhether2T 2Tsuspiciously2T 2Tincome2T 2Tor2T 2Testate2T 2Ttax2T.
3 - 2Tthe2T 2Tcontribution2T 2Tof2T 2Tthe2T 2Ttourism activity in2T 2Tincreasing2T 2Ttax2T 2Trevenues2T.
4 2T-2T 2TDetermine2T 2Tthe2T 2Ttax2T 2Timplications2T 2Tof2T 2Tthe2T 2Tproblems2T 2Tof recent
changes2T 2Tto2T 2Tthe2T 2Tconcepts2T, policies and 2Ttry to solve.2T
5 - 2Tstudy and analysis of2T 2Tthe impact of the2T 2Trecent changes
in2T 2Taccountin2T2Tg2T 2Tconcepts and policies2T 2Ton2T 2Ttaxable profit2T 2Tfor2T 2Tthe2T 2Ttax2T 2T(2Tthe
tax base).
6 2T-2T 2Tstudy and analysis of2T 2Tthe impact of
the2T 2Ttexts2T 2Tand2T 2Tthe2T 2Textent2T 2Tto2T 2Twhich2T 2Ttax2T 2Testablished in2T 2Ttax
savings2T 2Tthrough2T 2Talternatives2T 2Tmeasurement2T 2Tand2T 2Tthe2T. 2Taccounting
evaluation
UFifth: U2TUBordersU2T 2TUSearch:U 2T1 - 2Tspatial2T 2Tboundaries2T 2Tfor this study2T 2Tin Egypt and2T 2Tfocus on2T 2Ttourism2T 2Tsector2T 5TSuch 2T5Tprojects the2T 2Ttourist2T 2Tthat take advantage of2T 2Tinvestment laws2T.
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2 - 2TTime limits2T 2Ta2T 2Tstudy2T 2Tin lost2T 2Ttax2T 2Tpolicies2T 2TLaw2T 2T91 of 20052T 2Ton2T 2Tincome taxes. 2T3 - 2Tbeyond2T 2Tthe2T 2Tscope of the study2T 2Tof2T 2Tthe problems2T 2Ton the2T 2Tsales2T 2Ttax2T 2Tfor2T 2TFacilities2T 2Tand2T 2Ttourist resorts2T 2Tand2T 2Tthe study2T 2Tis2T 2Tlimited2T 2Tto2T 2Tthe tax treatment of2T 2TTourist2T 2TFacilities2T 2Tfor taxes2T 2Ton income2T 2Tand2T 2Tproperty tax2T 2Tin lost2T 2TIncome2T 2TTax2T 2TLaw2T 2TNo. 91 of2T 2T2005.2T 4 2T-2T 2Tlimited2T 2Tfield2T 2Tstudy2T 2Ton a sample of2T 2Tjoint stock companies2T 2Tand2T 2Tinvestors2T 2Tin the tourism sector2T. USixth: U2TUResearch Methodology:U2T This 2Tstudy2T 2Tis2T 2Tbased2T 2Ton2T: 1 2T-2T 2Tthe study of2T 2Tthe2T 2Ttheory2T 2Tthrough2T 2Tthe2T 2Treferences2T 2Tin2T 2Tthe2T 2TArab and foreign2T 2Tlibraries2T. 2 - 2Tuse2T 2Tof2T 2Tanalytical 2T5TAristocrat5T 2Tapproach2T: - It is 2Tan2T 2Tanalytical2T 2Tapproach2T 2Tfocuses2T 2Ton2T 2Tthe2T 2Ttourist activity2T 2Tof the2T 2TFacilities2T 2Ttourism and hotel2T 2Tthrough the analysis of2T 2Ttourism data2T, not only 2Tresearch methodology2T 2Tto2T 2Tdetermine2T 2Tthe tax treatment of2T 2TFacilities2T 2Tand follow-up2T 2Ttourist2T 2Ttax2T 2Tprovisions2T 2Tin the practical application2T 2Twhen2T 2Tmixed with2T 2Tthe practical2T 2Trealities2T 2Tprevailing2T 2Tin2T 2Tsociety2T. - An 2Tinductive2T 2Tapproach to2T 2Tstudying the2T 2Ttax problems2T 2Trelevant to the subject2T 2Tof research and2T 2Tprovide solutions2T 2Tfrom2T 2Tthe2T 2Tpoint2T 2Tof2T 2Tview2T 2Tof2T 2Tresearcher2T 2Tsupported in2T 2Tthe2T 2Tresearch2T 2Tand2T 2Tscientific references2T, reports and 2Tspecialized2T 2Tlaws and regulations2T, instructions and 2Tpractical2T 2Trealities2T 2Tand2T 2Treference books2T 2Tpublished2T 2Tin2T 2TArabic
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2T3 - 2TAn Empirical Study2T 2Tof2T 2TBI2T 2Tthrough the list2T 2Tis2T 2Tdistributed2T 2Tto2T 2Tspecialists and2T 2Tdealers in the2T 2Ttourism sector and2T 2Tcompanies 2T5TTourism 2T5Tand2T5T 2T5TMissions2T 2Tsenior2T 2Tfinanciers2T 2Tand contribute to2T 2Tthe investment.
1. 5TUSeventh: U2T5TUhypothesesU2T5T 2T5TUand variablesU2T5T: A - 2T5Tresearch hypotheses 2T1 2T- There is2T 2Ta2T 2Tstrong2T 2Tcorrelation2T 2Trelationship2T 2Tbetween the nature2T 2Tand the characteristics of2T 2Ttourism2T 2Tcompanies2T 2Tand2T 2Ttax profit2T 2Tmeasurement2T. 2 - 2TThere2T 2Tis2T 2Ta2T 2Tstrong2T 2Tcorrelation2T 2Tbetween2T 2Tidentify2T 2TRNA2T 2Tprofit2T 2Tand2T 2Tvaluation2T 2Tand2T 2Taccounting2T 2Tmeasurement2T 2Tof2T 2Tboth2T 2TEgyptian2T 2Tand2T 2Tforeign investment2T 2Tand2T 2Ttourism2T 2Tdevelopment2T. 3 2T- leads2T 2Tto2T 2Tsupport2T 2Ttourism projects2T 2Tto2T 2Timprove2T 2Tthe2T 2Tprofit2T 2Ttax2T 2Tand2T 2Tthe level of disclosure2T 2Tand transparency. 2T4 2T-2T 2TThere2T 2Tis2T 2Ta2T 2Tstrong2T 2Tcorrelation2T 2Tbetween2T 2Tthe2T 2Ttax2T 2Texemptions2T 2Tgranted to the2T 2Ttourism2T 2Tinvestment2T 2Tprojects2T 2Tand2T 2Tthe2T 2Tsize2T 2Tof2T 2Tthe2T 2Ttourism investment2T. 5 - 2Tsample2T 2Texamination2T 2Tplays2T 2Tan important role in2T 2Timproving2T 2Tthe2T 2Toperations2T 2Tof2T 2Tdetermining2T 2Ttaxable2T 2Tprofit2T 2Tin2T 2Tthe2T 2Ttourist2T 2Tcompanies2T. 6 2T-2T 2TThere2T 2Tare2T 2Tsignificant differences between2T 2Tthe role of2T 2Tthe2T 2Ttax2T 2Tadministration2T 2Tto support2T 2Ttourism
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projects2T 2Tand2T 2Tincrease2T 2Ttax2T 2Trevenues2T. 5TUB U2T5T-2T5T 2T5TUFindU2T5T 2T5TUvariablesU 2T1 2T-2T 2Tthe independent variable2T: And 2Tis2T 2Tin2T 2Tthe2T 2Tcorners2T 2Tof2T 2Tthe2T 2Taccounting2T 2Tand2T 2Ttax2T 2Tproblems2T 2Tfor2T 2TFacilities2T 2Tand2T 2Ttourist resorts2T. 2 2T-2T 2Tdependent variable2T: The 2Tvariables that are2T 2Texplained by2T 2Tthe independent variables2T, which 2Tis to support2T 2Ttourism projects2T 2Tthat2T 2Tlead2T 2Tto2T 2Timproved2T 2Tprofit2T 2Ttax2T 2Tand2T 2Tthe level of disclosure2T 2Tand transparency of the2T 2Ttourist2T 2Tcompanies2T. Eighth: 2Tfindings and recommendations2T: Results 2Tof