the role of tourism in natural resource management in the okavango ...

6.4.2 Tourism's Contribution to Government Revenue
The revenues derived from the tourism industry which accrue to the government in
Botswana can be divided into three primary categories:
• import duties,
• taxes (including income and sales tax), and
• licenses and fees.
According to the Botswana Tourism Development Plan (1999), approximately Pula
81 million was contributed to central government revenue by the tourism sector in
1997/1998. Tourism-related duties are estimated to have contributed Pula 30 million,
followed by licenses and fees (Pula 11.2 million), sales and tax on lodges and hotels
(Pula 8.8 million) and lease rentals and resource royalties (Pula 5.2 million). The
expected yields from income tax and retail sales tax are estimated at Pula 17 million
and Pula 9 million, respectively (Table 6.24) (Mbaiwa, 2002).
Table 6.24: Estimates of Tourism's Contribution to Government Revenue
in 1997/1998
Revenue Pula (million)
Import duties 30.0
Income tax 17.0
Sales tax:
hotels and lodges 8.8
retail sales 9.0
Licenses and fees 11.2
District councils and Land boards 5.2
Total 81.2
Total (excluding income tax) 64.2
Source: Adapted From Botswana Tourism Development Plan, 1999; Mbaiwa, 2002.
Licenses and fees collected by government departments, including the Departments
of Wildlife and National Parks, Tourism, and Civil Aviation, from tourism related
activities in 1996/97 to 1998/99 is presented in Table 6.25. The revenue increased
from Pula 11.2 million in 1996/97 to Pula 20.3 million in 1998/99 (Mbaiwa, 2002).
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