| المستخلص: |
This study examines factors influencing hotels occupancy average rates in Sudan and in Khartoum specifically, Government fiscal policy (VAT (Value-Added Tax ), Residence fees, and Other government fees ) were tested variables. The specific objectives of the study were, first: to determinate the influences of the Government Fiscal Policy on hotels Occupancy in Khartoum state, second: to draw necessary policy implications, for the development of hotels industry in Sudan finally, to add literature gap existing on the subject in Sudan. Case study was conducted in this study, covered five star (Three Hotels) and four star hotels (One Hotel) in Khartoum State, different methods of data collection were used, these were: documentary review, interview, observation, and questionnaire. The collecting data, was analyzed through using SPSS package (Statistical Package for Social Science), the hypothesis of the study has assumed, Government fiscal policy has influenced the hotels performance in Khartoum. The suggested responses from questionnaire samples were summarized. The findings, revealed that, VAT (Value-Added Taxes, Residence fees and other government fees, respectively, are major factors effecting the hotel performance (Room occupancy rate percentage),, this in turn has resulting in :- (a) serviced apartments has competed the hotels, through offering attractive low prices and comfortable accommodation options than hotels(c) Maximizing of operating costs and expenses(e) Hotels demand has decreased due to high prices on findings, this study has recommended:- Government ,has to reviews, the fiscal policy application, of Taxes levied on Hotels services deserved to be considered to increase hotels occupancy rates, Implementation, of some financial incentives policies, would be, wise decision to hotels, to import its essential needs from outside country in low prices, besides covering foreign staff salaries and other compensations. Encourage foreign investment in Hotels sector in the country. Government should adopt some policies and regulations so as, to provide boarder scope of opportunities available to hotels industry in Sudan, as long as, there is potential to the Hotels in Sudan to grow up.
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