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Designing The Tourism Satellite Account (TSA) - Methodological Framework
Designing The Tourism Satellite Account (TSA) - Methodological Framework
PART I
DESIGNING THE
TOURISM SATELLITE ACCOUNT (TSA)
METHODOLOGICAL FRAMEWORK 1
Marion Libreros, consultant of WTO, who was the material author of the 8 successive drafts of the TSA for
WTO, is the author of this paper. On behalf of her special role in the process, she was a particular observer and
participant of the process of elaboration of the framework.
Table of contents
Pages
I.
Introduction ....................................................................................................... 1
II.
............ 52
ANNEXES
A.
BASIC TEXTS
1.
2.
3.
4.
5.
6.
7.
B.
ADDITIONAL TEXTS
9.
GDP
GFCF
ISIC
ISWP
NICE document
OECD
NPISH
SICTA
SNA93
TEA Manual
TSA
TSA:RMF
TSP
TVA
UNSC
UNSD
WTO
WTTC
I.
Introduction
1.
2.
Because of the scope of the project, which was totally new within the
community of researchers on tourism topics, and because of the various and
ample participation of a great number of persons and institutions, it was
thought useful and necessary for future researchers and users to keep
records of the process itself, and the way the main features of the present
framework emerged progressively from a host of ideas, which initially
seemed mutually incompatible.
3.
4.
It wants to be a memory of the process through which the TSA was actually
developed in WTO, keeping track of the different topics that were discussed,
how they were debated and the drafts that marked the genesis of the building
of the system.
5.
It intends also to show the TSA framework as a general frame for discussion,
for topics that are still open to discussion. As we shall see, the elaboration of
the TSA project focused on some specific topics, while others, of importance
for the system as a closed one, were not analysed and developed with the
same intensity. As a consequence, in those cases, a final decision had to be
made, which was not always as consistent as would have been desirable.
6.
In some cases, lines of work will be suggested, along which more can be
done, in order to close some conceptual gaps still existing within the system
itself. When reflection and experience have advanced sufficiently on a given
aspect of the system, and if it is considered as relevant, time might then
come for a revision of the present methodological framework.
7.
Both objectives, memory of the past and perspectives for the future, will be
presented simultaneously, as today's new insights are building on the
processes of discussions that took place in the periods before the adoption of
the system, and are still open to discussion in most countries working on the
subject, and within the statistical committee of WTO.
II.
8.
9.
10.
The objective was to obtain a final version of a TSA framework ready for
adoption at the Enzo Paci World Conference on the Measurement of the
Economic Impact of Tourism, to be held in Nice in June 1999 3. This
objective was finally met, and this forum approved the document that was
submitted to the XIII General Assembly of WTO (Santiago de Chile, Chile, 27
September-11 October 1999). Within the motion of approval, the General
Assembly entitled the Secretariat of WTO to join with other international
organizations which had participated in the discussion of the project, in order
to submit a joint proposal to the United Nations Statistical Commission in its
next session on March 2000, with a view of its adoption as an international
standard within the system of specific statistical standards annexed to the
System of National Accounts.
11.
This moment was symbolically important as Enzo Paci had been the promoter of the project, which finalization
he unfortunately was not able to see.
After that important stage and the approval of the document in this
Conference, a new round of discussions was set off, in order to secure the
consensus of other international organizations and the approval of the
framework by the United Nations Statistical Commission. In September 1999.
an Inter-secretariat Working Group was set up, where OECD, Eurostat and
WTO were represented, in order to reach a common conceptual framework.
This Inter-secretariat identified in the first place the aspects where
convergence had to be sought 5, and defined the main areas of discussion.
Finally a document of consensus resulted from this work that, with some
ultimate amendments, was finally adopted by the United Nations Statistical
Commission in March 2000. A final document was then prepared for final
approval and publication under the name: Tourism Satellite Account:
Recommended Methodological Framework (TSA:RMF). The publication was
finally ready for release and it was officially remitted to the tourism
community at the Tourism Satellite Accounts: Credible Numbers for Good
Business Decisions Conference, organized by the Canadian Tourism
Commission and sponsored by various other organizations, held in
Vancouver, Canada, 8-10 May 2001.
UN/WTO Recommendations on Tourism Statistics, New York, 1993. Further referred to as REC93. This
document can be acquired through the WTO WEBSITE (www.world-tourism.org) INFOSHOP.
5
See document referred as report to the 31st session of the ACC Subcommittee on Statistical Activities 14-16
September 1999 Tourism Satellite Account - The design of a conceptual framework for the elaboration of the
TSA: World Tourism Organization (WTO) proposal in relation to other initiatives presented by the OECD and
Eurostat.
13.
The following was the sequence of drafting which resulted from this process:
Number
Identification
of the draft
Date of issue
Date of
discussion
Forum of discussion
Draft 1
January 1995
4 Meeting of the
Steering Committee
Draft 2
December 1996
April 1997
5 Meeting of the
Steering Committee
Draft 3
March 1997
April 1997
5 Meeting of the
Steering Committee
Draft 3(b)
October 1997
6 Meeting of the
Steering Committee
January 1998
6 Meeting of the
Steering Committee
Draft 4
July 1998
September 1998
Draft 4 (rev 1)
September 1998
November 1998
March 1999
June 1999
World Conference
Document
presented to UNSC
November 1999
December 1999
ISWP
10
Room document
presented to UNSC
amending the
previous one
February 2000
March 2000
UNSC
FINAL
Final document
March 2000
th
th
th
th
th
14.
The present document will focus mostly on the 8 versions of the document
until the Nice Conference, which were the basis of the work within the
framework of WTO. Some other additional documents, which were helpful in
the discussion, will also be mentioned when relevant 6.
15.
Basic orientation
Definition of Tourism
The demand approach
The supply approach
Classifications
Specific issues discussed
Tables
Aggregates and ratios characterizing tourism in an economic
context
17.
In the first versions of the proposal, the reference to SNA93 was very strong,
and the satellite characteristic of the system proposed was highly
emphasized. The system itself was presented in terms strongly related to the
central framework of SNA93: the language used was easily understandable
by technicians in national accounts as it was familiar to them, but difficult to
grasp for tourism specialists. Overtime, the language and the presentation
changed in order to adapt to the intended users of the document: principally
tourism specialists, who are more familiar with different conceptual
references. In the document presented and approved by the Nice World
Conference, an annex was still dedicated to emphasize and to develop the
basic references coming from SNA93. This explicit reference disappeared in
the final document.
18.
19.
Nevertheless, some other topics, which were also important, were left out of
the discussion. This was the case of the treatment of goods in the system,
the content and coverage of gross fixed capital formation (discussed only
marginally) or the format of the tables themselves. As a consequence, certain
topics still require further analysis, discussion and final decision.
20.
III.
Tourism Consumption
Definition
21.
22.
23.
Within this context of uncertainty, from draft to draft, the terminology in the
TSA evolved, and oscillated between the term "expenditure", and that of
consumption, under a growing understanding of the multiple possible
scopes of this concept.
III.2.
24.
IV.
more
than
visitor
final
Before getting to this conclusion, which seems in contradiction with the use of
the terminology in the past, or which, at least, had not been stated nor
discussed previously in such terms, many intermediate discussion and
papers were circulated, treating on this issue. 8
26.
The first draft made no explicit reference to the content of the concept of
consumption, and implicitly considered that its scope and coverage were
identical to those used in national accounts. It did not specify if the identity of
definition was to be applied to final consumption expenditure of households
or to the new notion of actual consumption of households introduced in
SNA93: it stuck literally, to the definition given in REC93 and only observed
For those interested in the topic, they might refer to specific papers such as: "Household consumption in SNA
and its relationship to tourism consumption in the TSA-RMF" which can be found in the documents annexed to
this paper.
that the explicit exclusions mentioned in these recommendations did not all
9
correspond to final consumption expenditure of households in SNA93 .
27.
28.
Draft 3, which was discussed at the same time as Draft 2, maintained the
same position, and entered in further arguments and details.
29.
30.
In the final version, the term visitor consumption was used when no special
mention of the characteristics of the visitor and of the trip were given, while
the term tourism consumption was preferred when referring to a special
constituency of visitors.
This refers to what was called "capital type investments", a concept which is not used in national accounts, and
encompasses a variety of different transactions within the conceptual framework defined for national account
purposes.
Visitor
barter
transactions
Visitor
production
for own final
use
Visitor actual
final
consumption
Visitor final
consumption
expenditure in
kind
Counterpart
of income in
kind
Tourism social
security benefits in
kind (b)
Tourism social
assistance
benefits in kind (b)
Tourism social
transfers in kind
Individual non
market tourism
services
Visitor
consumption
(e)
(c)
Tourism
business
expenses (d)
(a) This always represents the most important component of total consumption of, or on behalf of,
visitors. It covers what is usually meant by visitor expenditure, but SNA93 obliges to use a more
precisely defined terminology. The term in cash does not necessarily mean a disbursement of
cash but refers to all visitors final consumption expenditure which are not in kind.
(b) The term tourism refers to those transfers for tourism purposes addressed to potential visitors.
(c) The area in grey represents the part of total consumption of or on behalf of visitors that
corresponds strictly to the transposition of SNA93 concept of household actual final consumption
to visitors (both residents and non residents).
(d) Includes exclusively the expenditure on transport and accommodation of employees on business
trips and those made by business on behalf of guests outside their usual environment.
(e) Visitor consumption refers to total consumption of or on behalf of visitors and could, consequently,
also be termed as visitor demand. Because the visitor is at the centre of tourism activity, visitor
consumption is related to individual consumption versus Tourism collective consumption that
defines another component of Tourism demand.
IV.1.
31.
32.
33.
34.
35.
36.
Regarding the TSA, this difficulty although recognized since Draft 1, was
discussed in more depth beginning with Draft 3 (b), where a whole
subheading in chapter III (B.4. Tourism consumption and the place where the
10
Technical Manual No. 2: Collection of Tourism Expenditure Statistics, World Tourism Organization,
Madrid 1995.
10
expenditure takes place) discussed the issue of the difference between the
destination of the trip and the place of the consumption activity considered in
the TSA. It was mentioned (Draft 3(b) 106.) that outbound tourism
consumption might include domestically produced goods (bought before the
trip) and even imports, and services (for instance transportation services, or
package tours) provided by resident producers.
37.
This issue nevertheless did not find echo among most of the participants of
the Steering Committee, probably due to the fact that most of them had not
still faced this issue in their practice.
38.
Others, like World Travel and Tourism Council (WTTC), did not find
relevance to the topic: they argued first that in some cases, such as
consumer durables purchased outside the context of a trip, or tourism nonmarket services, they could not be assigned between domestic tourism
consumption and inbound tourism consumption.
39.
But a more serious difficulty was pointed at, which, in our view, is not an
argument against the partition of consumption, but illustrates the difficulty in
understanding the scope of the measurement of tourism consumption: WTTC
observed that "pre-trip purchases by visitors travelling internationally from
resident producers (i.e. resident airlines flying the visitor abroad) are nearly
impossible to identify as international trip purchases. This would understate
the value of inbound and outbound tourism (consumption)": this difficulty is a
real one. In most cases, direct information from the traveller is not available
and it will be necessary to use supply side information. The arguments went
then on "by limiting outbound and inbound tourism to transactions between
residents and non-resident producers, and non-residents and resident
producers respectively, the system creates a discrepancy of treatment
especially when the international visitor has a choice of using a resident or
non-resident carrier to the same destination. For an outbound visitor for
example, the expenses associated with a resident carrier would not be
included in outbound tourism (consumption) while if the same visitor on the
same trip chooses a non-resident carrier, the expenditures would be
considered outbound tourism (consumption)."
40.
On the other hand, countries like Canada pointed at the relevance of defining
different concepts of consumption and relating them to the various
constituencies of visitors, which were currently observed in basic tourism
statistics.
41.
11
43.
Different wording were proposed: to use the term total internal tourism
consumption, (draft 3 rev 1), that of adjusted internal tourism consumption
(draft 4 Rev 1), or the term tourism internal consumption (as different from
internal tourism consumption, stressing thus the term "internal" as referring to
the consumption activity, not to tourism): again, in general the Steering
Committee and the Working Party did not pay too much attention to the
issue.
44.
45.
As REC93 did not extend the breakdown of tourism into forms and categories
to tourism consumption but only applied it to tourism, it was possible, without
betraying the wording that had been adopted previously and that countries
were trying to use in their national systems of statistics, to give new
precisions and definitions to the concepts of inbound tourism consumption,
outbound tourism consumption, domestic tourism consumption and internal
tourism consumption. This would in particular allow for the additivity of
tourism consumption by forms in order to obtain tourism consumption by
categories in the same way as categories of visitors are obtained by
additions of forms of tourism.
12
46.
47.
48.
11
Open skies allow a non-resident air carrier to fly passengers between two points within the economy of reference.
Some international trips might require a domestic portion with eventually one or more overnights, in order to
get to the departure point (mostly ports or airports). Is this part of the trip to be considered as a stand alone
domestic trip, or the domestic part of an outbound trip? With this proposal, the classification has no effect on the
value of domestic tourism consumption.
13
These refer to transportation services that can be purchased within the country of origin of non-residents, as
well as travel insurance.
12
13
excluded if not acquired from resident providers 14. The goods purchased in
the country of reference may also have been imported into the country. It
does not comprise total visitors consumption expenditure of outbound
visitors, as it excludes that part of consumption directly provided to them by
non-residents (from the point of view of the economy of reference) before
their trip or even on the trip (for instance air transportation on carrier resident
of countries different from that of reference).
49.
50.
51.
52.
Nevertheless, this solution is still not totally satisfactory, as users tend to use
the term tourism to designate a constituency of visitors, and would like to
associate a term such as outbound tourism consumption to the consumption
of outbound visitors or the term domestic tourism consumption to the
consumption of domestic visitors. Additionally, in languages different from
English, the ambiguity concerning the word to which the qualifying adjective
is related make the translation rather odd.
53.
14
15
Those acquired through travel agencies and tour operators will be given a special treatment.
Those acquired through travel agencies and tour operators will be given a special treatment.
14
producers 16 as the acquisition which occurs before leaving and within the
country of residence or from a resident producer is included within domestic
tourism consumption.
54.
V.
Measuring the size of Tourism: Tourism Value Added and Tourism GDP
56.
WTO has insisted on the fact that the knowledge of the structural relationship
between tourism demand and tourism supply was more important than any
single aggregate, which had only an apologetical function and could not
justify such an elaborated statistical setting, and suggested the use of other
types of aggregate indicators, in the direct line of the international
recommendations concerning the compilation of satellite account concerning
functional issues.
57.
58.
16
This is to take into consideration the fact that a visitor might acquire international transportation services, or
insurance, from a producer, resident of the country of origin: this service is provided while on the trip.
17
General guidelines for developing the Tourism Satellite Account: Measuring Tourism Supply Volume 2,
WTO, 2000 - Technical Manual No. 4 Collection and compilation of tourism statistics, WTO, 1995.
15
V.1.
A progressive understanding
59.
60.
61.
18
Comment: see discussion below: confusion between value added generated by consumption, and total value
added in an economy as the sum of all final uses.
16
17
This abstract presents some interesting and valid arguments in favour of the
calculation of tourism value added. Nevertheless, it also presents a confusion
between the notion of value added generated by the provision of goods and
services to visitors, and the fact that, in a supply and use perspective, most
of tourism consumption is part of final consumption expenditure, and thus, as
a value, part of the total value added generated in an economy, which as we
all know is equal to the sum of all final uses in an economy.
63.
From Draft 2, Tourism GDP defined as ( 203.) " the value added generated
in the economy, both by tourism and non tourism activities, in the provision of
tourism consumption" was mentioned as a possible indicator which had the
favour of those advocating for the importance of tourism in an economy.
Nevertheless, Draft 2 did not recommend to use it as a basic characteristic
aggregate of the system, because of the "practical limitations of its
calculation" which require the capability to assign a portion of the value
added generated by a productive activity to part of its output.
64.
Draft 3 Rev (1) argued against the integration of Tourism Value Added within
the basic recommendations as a main indicator of the size of tourism (see
paragraphs inserted between 191. and 192). The objections to the difficulty
of the calculation remained, along with the consideration that being tourism a
demand phenomenon, to try to adjust a supply side indicator to the
measurement of its size did not seem consistent. Additionally, the document
argued on the risk of misinterpretation of the indicator, and the implicit danger
of associating it to some sort of "tourism activity", which the system does not
recognize as such.
18
65.
V.2.
66.
67.
Draft 4 specified (in Annex 3) that in the case of goods, only the retail trade
activities consisting in offering these goods to the visitors would be
considered within the possible tourism activities, and thus within the
computation of Tourism Value Added. This position was not shared by all the
participants. Some observed that a significant portion of consumption
expenditure in internal tourism is made of vehicle repairs and parts, vehicle
fuel, groceries, beer, wine and liquor, products that account for about 29% of
total consumption expenditure. Excluding the value added generated in the
production of these goods to be consumed by visitors would, in their view,
impact strongly the measurement of tourism value added.
68.
Draft 4 made clear that Tourism Value Added, although having the
dimension of a value added (value of outputs less value of inputs), did not
correspond to the value added of any productive activity nor of any industry
in the sense of the International Standard Industrial Classification. It could not
be considered as an indicator of the size of the tourism industry as there
was no industry to which such value added could be associated as the
difference between total value of output of the set of establishments making
up this industry and the total value of their intermediate consumption.
69.
It was underlined that its value depended on what was considered within the
element of demand, basis for the calculation: its definition in particular was
highly dependent on the scope and boundary of tourism consumption which
had been selected as the reference for the value added to be considered: in
that sense, tourism value added had to be understood as a typical TSA
indicator, as its compilation required a reconciliation between demand and
supply at a product and activity level.
70.
Finally, its value was dependent on the level of detail in which the compilation
could be made, and of the definition of tourism characteristic activities, as, at
that stage, they seemed to be the only activities concerned by the
compilation of this aggregate.
19
71.
Draft 4 (rev 1), incorporated the change of focus of OECD 19, which in its
own proposal, did not restrict the calculation of TVA to tourism characteristic
activities, but recommended to extend its coverage to all productive activities
providing goods or services to visitors. With this new definition, the
compilation loosed (in principle) its dependence on the coverage of tourism
characteristic activities.
72.
In the same process, the term tourism industries was finally adopted as a
synonym of tourism characteristic activities, in order to underline the fact that
these activities could not be grouped as a unique "industry" (in the sense of
ISIC and industrial classifications), as the processes of production involved
were too different for such a grouping to be meaningful. It must be
recognized though that such a stand is very difficult to implement in practice,
as there is a long tradition of misuse of the terminology, and even WTO, in its
current publications and documents has difficulties in changing its practice.
V.3.
An impossible consensus
73.
74.
With this issue in mind, the terms to describe tourism value added in the
WTO documents were carefully chosen (Nice document 4.73.): it
includes the proportion of value added generated by all industries in the
process of provision of goods and services to visitors or would be visitors or
to third parties for their benefit: the definition refers to all industries, and not
only to tourism industries; the term provision is used, instead of
production 20 in order to insist on the fact that the production of goods is not
included but only their disposition; not only purchases by visitors on trips are
covered, but also those purchases realized for a trip and which occur before
or after, or outside the context of a trip (case of single purpose consumer
durables) or those realized by third parties for the benefit of visitors.
19
This change of focus illustrates the degree of flexibility and permeability of WTO to the proposals of OECD,
which, in a parallel project, was developing its own guidelines concerning the building of a TSA framework (see
Draft OECD guidelines for a TSA). There was a certain degree of uncertainty about the activities covered by
tourism value added, and it is only through repeated insistence that a final definition was reached. This is not the
only example of such changes occurring within the WTO's perspective, aiming at insuring confluence of both
approaches.
20
Production is the process through which a product appears as an output as the result of a production process,
in which inputs are transformed into outputs. Provision is the process through which preexisting goods are made
available in certain circumstances: it is a trading activity.
20
75.
V.4.
76.
One of the main ambiguities in the discussion of tourism value added, and
other related items (tourism consumption and other specific treatment as for
instance that of good) is to define precisely what is intended with the
aggregate: does it refer to tourism as a static global activity within the whole
established productive processes of an economy considered ex post,
focused in the measurement, in a static way, of how much of total GDP
generated in an economy corresponds to tourism; or does it adopt a pseudo
dynamic position and measure how much of total value added has been
added in net to a pre-existing total (without tourism), due to the existence of
tourism (a cost benefit analysis); an intermediate position is possible, in
which we would be looking at certain specific impacts, and excluding others,
with an empirical intention of not overrating the importance of tourism,
observing that the displacement of people and their consumption also
generates a decrease in consumption in their usual environment?.
V.5.
77.
78.
21
79.
80.
This lack of precision on the objective of the indicator seems also to be the
underlying reason of the discussion of the treatment of goods acquired by
visitors, principally in the case of resident visitors. Some argue that goods
purchased by resident visitors should not be considered within tourism
consumption, but only those acquired by non resident, as the latter represent
a new net demand for the economy of reference, whilst the former only
represent displaced demand, which would have occurred anyway, with or
without displacement outside the usual environment.
81.
82.
83.
To take into consideration a net impact (the cost benefit analysis) obliges to
consider as a negative consumption associated to tourism this consumption
that does not occur temporarily within the usual environment. This impact
might be locally strong on the provision of certain goods and services. In
some cities, retailers take advantage of massive vacation exodus during the
summer season to close their shop and take also a leave (the case of some
proximity retailers in some big European cities). As some commentator points
out "That we might consider the need to measure the decrease in
consumption in areas due to tourism by outgoing residents is a real point.
This must have been done in countries where a "tourism" strategy includes
improving Balance of Payment by keeping people home rather than attracting
more visitors. A tourism Balance of Payment maximizing strategy would be
maximize internal visitors and internal spending; and minimize outbound
travel and outbound spending".
22
84.
85.
VI.
Inclusion
86.
87.
88.
Draft 1 mentioned the case in a marginal way when considering the cases of
consumption for which the value should be imputed in the system. (Ch.
IV.G.3).
89.
23
The same position was defended in Draft 3, stating that (Draft 3 85.)...
there will be no estimation of services produced within a household and
provided free of charge to another, within the Satellite Account for Tourism.
Estimations will only cover the provision of goods, of market services
provided by third parties, and of non market services, individual or collective,
provided by non Profit Institutions Serving Households and General
Government.
91.
In Draft 3b, the point of view changed, resulting from a different interpretation
of REC93. It was argued that according to (REC93 84.) "...tourism
consumption, except when it conforms to the intermediate consumption of
enterprises, would conform to the concept of final consumption in the
system of national accounts, regardless of type of consumer". As in national
accounts, an estimate is made for the consumption of housing services on
own account, it derives logically that such an estimate should also be made
for the TSA, in the case of second homes. This inclusion is consistent with
the option of homogenizing as much as possible the structure of consumption
regardless of special arrangements, such as the provision of housing
services on own account. It also recognizes the fact that national accounts
associate a production process to this particular case of consumption of
services provided on own account. In consequence, it should also be
considered within the perspective of tourism (would tourism not exist, this
production process would not have occurred: and this is clearly the case for
the services provided by tourism second homes).
92.
The 5th Meeting of the Steering Committee approved the inclusion of the
services provided by second homes within tourism consumption and
obviously, as a consequence, the inclusion of second homes within the fixed
capital formation associated with tourism.
93.
24
94.
95.
96.
There were no evidence of such lack of interest, particularly when gross fixed
capital formation was at stake: if the service provided by second homes was
not a market transaction, the construction and acquisition of second homes
were usually recognized as market transactions, of importance for tourism
analysis. Excluding the consumption of accommodation services provided by
second homes would necessarily lead to the exclusion also of the acquisition
of second homes from tourism gross fixed capital formation. Due to the fact
that, in certain localities, second homes comprise an important segment of
accommodations solutions, this position was not accepted. No clear mention
was made of the possibility, for the system, to isolate those transactions,
(which could be an acceptable solutions for every one) but the tables that
have been proposed in the present document allow very easily the separate
presentation of imputed transactions from transactions flowing through the
market: it is even highly recommended.
VI.2.
Valuation
97.
Various questions though were still open, and were progressively solved, as
for instance the question of the value to be imputed to the service, and the
relevance of extending such a solution in the case in which a visitor would be
admitted to share the main home of a household.
98.
The issue of the value was finally solved in Technical Document No 2 21. In
this document, it was suggested to work on an annual basis, due to the high
seasonality of the visits to vacation homes, both on own account and rented:
an annual rent would be imputed, equal to the effective annual rent of similar
units rented to third parties. When no representative market exists, then the
rent should be estimated through objective considerations regarding the
accommodation unit.
99.
The TSA common conceptual framework which was adopted suggests that in
the case of tourism second homes, a tourism housing service on own
account could be considered as produced in any period: this is strictly
consistent with SNA93.
21
General guidelines for developing the Tourism Satellite Account (TSA): Measuring Tourism Demand
Volume 1, WTO, 2000 Technical Manual No 2 Collection of tourism expenditure statistics, WTO, 1995.
25
100.
From this statement, a more audacious statement was derived, which is the
following: even in the absence of any trip of a visitor to that place, there is still
tourism consumption. This conclusion is based on various arguments:
a)
For its owner, the tourism second home is always available for any
possible trip: its owner is not renting it, precisely because he/she
wants it to be permanently free and ready for him/her to use. This
permanent availability is what he/she is also acquiring through the
imputed tourism consumption that is assigned to him/her.
b)
c)
101.
102.
This analysis also covers the case when family and friends are received for
free within the tourism second homes of a third party: there is still a flow of
services, form the owner to the visitors occupying the accommodation: there
is a transfer in kind of tourism services between these consumption units.
VI.3.
103.
A different situation occurs when visitors are received as guests within the
main home of a household. This situation has a high incidence, principally in
the case of domestic tourism: in most countries, parents receive their children
and their family for vacation or for celebrations such as Thanksgiving,
Christmas, the Chinese New Year, etc.
104.
26
105.
106.
The provision of this service does not result from an additional production to
that existing before the appearance of the visitor: in National Accounts
convention, a home, as long it is owned with the object of being occupied
(even self-occupied), is "producing a service". If this service is not a market
service (no rent is paid to a third party different from the household for which
it is its home), then a flow of services is "imputed" to this asset, which is
equal to the market value of a similar unit rented on the free market, or, if
such a market value does not exist, to a value which takes into account the
physical characteristics of the construction and its inner equipment. This
value is independent of its condition of occupancy.
107.
If this visitor is not increasing the value of housing services, this means that
he is benefiting from a part of the service provided, which is transferred to
him by the household occupying the housing unit: there is a decrease in non
tourism accommodation services and an increase in tourism accommodation
services.
108.
From a microeconomic point of view, the value of the service received could
be estimated in a way similar as when a rent is assigned between
roommates sharing the same unit of housing, that is proportional to the
number of persons occupying the unit.
109.
110.
The visit is not creating an additional value, but only changing its
classification. Tourism consumption would simply substitute non tourism
consumption. The present recommendations (TSA:RMF) does not consider
such consumption as tourism consumption, but, possibly in some
circumstances, such inclusion might be interesting, as it might justify in part
why elderly persons maintain houses which size exceed their current needs.
27
VII.
Consumer Durables
112.
This topic was also the centre of heated debates, in part because what was
at stake was never sufficiently explicit to all. The debate surged from three
statements to be found in REC93:
28
113.
114.
In the past, the study of tourism and its impact had been restricted to the
study of services (see for instance the OECD Manual on Tourism Economic
22
Account ). REC93 was opening slightly the door towards a broader
perspective, but within the need to restrict purchases to a reasonable level, in
order not to jeopardize the credibility of the whole exercise, which would have
occurred with the inclusion of private cars purchased only partly with the view
of their use on trips: It must be recalled again that credibility was an objective
of highest priority for the TSA.
115.
116.
The general feeling that emerged from this meeting was that expenditure on
consumer durables and investment in "second homes" should not be included
as tourism expenditure. Tourism expenditure should exclude consumer
durable and Gross Fixed Capital Formation (GFCF) because it should exclude
auto-manufacturers from the scope of tourism supply (a point of view directed
by the need for policy relevance of the aggregate and the above mentioned
fear of over-inflating the evaluation of tourism value added).
117.
22
Manual on Tourism Economic Accounts, OECD Paris 1991 ref: OECD/GD (91)82, later referred to as OECD
Manual on Tourism Economic Accounts (TEA Manual) (http://www.oecd.org/sti/tourism).
29
no hard and fast rules. In designing a satellite account, the question that
needs to be asked is "what is(are) its purpose(s)?" so that a meaningful set
of statistics/framework of analysis emerges. However, to remain a "satellite
account", there must be a core set of concepts and/or data that link the
account to the national accounts
Much debate was undertaken in the 1980s and early 1990s to determine
what it was that tourism represented and what it was that policy makers and
industry analysts wanted to measure. Most of the debate centred on what
tourism expenditures" amounted to In examining what should be regarded
as tourism expenditure, the experts were guided by what they saw to be
useful in assisting policy making by governments and analysis by the tourism
industry itself. As a result, tourism expenditures were taken to cover those
expenditures that were incurred prior to, during and immediately after a trip
by, or on behalf of, the visitor and which were related to the trip. These were
seen to describe the central aspects of tourism behaviour that were most
relevant to the players
Given the foregoing, the question that needs to be asked is: what would be
added by including expenditures on "tourism consumer durables"? If they
were counted as capital goods, the production boundary would need to be
changed If consumer durables were to be included as tourism
consumption, it would require a new definition of tourism expenditure The
commodities would have much longer lives and would change the character
of the industry" that the experts were trying to identify. The reason for that
debate is relevant in this context: the data must be policy relevantIt is hard
to see what policy relevance is derived, what information governments can
derive from having consumer durables (or a percentage thereof) as part of
tourism value added".
118.
The arguments used in this paper are not in line with the point that is
discussed: the inclusion of consumer durables should remain within the
discussion of the boundaries of consumption. To deny any policy relevance
to the issue is to ignore the effect of the presence of visitors on the
commercial activity of the places visited. This does not only affect tourism
characteristic products, but a vast array of commodities that visitors wish to
find in the places visited, or which can convert a place into a specific
attraction and purpose for the influx of visitors : the effect on value added is
only a by-product of the issue.
119.
This point of view was certainly a challenge, and the participants had to take a
stand regarding the arguments that were presented in such an eloquent way.
120.
30
122.
Other delegates made an important point of this issue and considered that
the inclusion of consumer durables in tourism consumption change(d)
fundamentally the thrust of the document in a direction with which we
strongly disagree Most of the argument was about consumer durables not
bought on trips, as it considered that such inclusion would definitely displace
the trip from the centre of the measurement of tourism. This position was
helpful in order to look for a more flexible solution, which would consider the
fact that tourism consumption covered a large range of goods and services
purchased not only during but also for trips.
123.
Others pointed out that there were no reasons not to include consumer
durables in Tourism consumption, but pointed out the need for further study
of the topic.
124.
125.
126.
31
128.
25
129.
For these tourism durable consumer goods, two situations arise, depending
on the general venue where they are purchased:
23
24
32
130.
These documents and the debates which followed inspired the review of
Draft 3 (b), leading to the proposals to be found in Draft 3 (Rev 1).
131.
132.
133.
134.
This solution was not accepted by all members of the Steering Committee,
and in particular by the private sector, represented by WTTC and by the
Unites States representative, which argued again about the importance of
motor vehicles for the analysis and correct description of Tourism. It was thus
necessary to give more thoughts to a solution that would be acceptable to all.
135.
Draft 4 tried to change somewhat the focus of the discussion, and discussed
about the ambiguities and inconsistencies of the definitions of tourism
consumption adopted in REC93, and the extent to which acquisition of goods
and services by individuals while they are not in their capacity as visitors
(situation which occurs while they are within their usual environment) should
legitimately be considered as tourism consumption.
136.
137.
33
138.
(E1) adding to the core definition the purchase of small items, before
and after the trip, which can legitimately be considered as trip induced
or trip related;
(E2) adding to (E1) the purchase of single purpose durable goods made
at any time.
139.
This position was finally the one that was presented and approved at the
Nice Conference.
140.
141.
142.
The final document did not mention explicitly the flexibility which had been
proposed in the use of different coverage for tourism consumption: It only
mentioned the fact (TSA:RMF 2.53) that since some consumer durables
purchased during a trip may be of high unit value (e.g., cars, boats), some
34
countries may find it useful to identify these items and conduct analysis both
including and excluding them. However, for the purposes of international
comparison all purchases during a trip should be included in visitor
consumption.
143.
VII.1.
Regarding non-cash transactions, the final version of the TSA includes them
wholly within the estimation of visitor consumption in the same way as
transactions in kind are included within the concept of household final
consumption expenditure in national accounts. This position surged
gradually, with the perception of the importance of such transactions for the
correct understanding of the data, principally in a context of international
comparability and changing national contexts (increasing privatisation).
145.
Even when the definition adopted in REC93 for tourism expenditure (now
called consumption) is that of (REC93 85.) total consumption expenditure
made by a visitor or on behalf of a visitor for and during his/her trip and stay
at destination, the awareness over the consequences of such definition
made slowly its way among the participants in the different discussion
groups.
146.
Draft 2 already mentioned extensively that the visitor was not the unique
transactor concerned with expenses included within tourism consumption
(Draft 2 92.) ..besides the consumption expenditure of the visitor himself,..
the concept of tourism expenditure also includes expenses which, although
not incurred directly by the visitor himself, have been made on behalf of him
and for his benefit: the expenses of the travel might have been made, partly
or totally, through personal gifts by family or friends (the value of the trip
itself, luggage, clothing,..). The hosts might have made other expenses
eventually if the trip has included the visitor to family and friends. It also
covers the case of packagers, buying tourism services on behalf of their
clients, .. It can also refer to expenses on business travels, which are
covered by the employer, or to expenses totally or partially reimbursed by the
social security system, or considered as social assistance benefits Finally,
it also includes the economic value of the individual non market services,
provided to the visitors free of charge or at prices which are not significant
35
148.
Draft 3(b) had a second thought (Draft 3 (b) 94.) about this reasoning
because it considered that, although the service was provided within a
household unit, it could be considered as rendered to a member of another
household, which happened to be present within this economic unit.
Nevertheless, it stated that, usually, National Accounts would not have any
estimation of these flows and as a consequence, nothing will be estimated
either for the Tourism Satellite Account. Nevertheless, the case of housing
services on own account or for free was mentioned, as National Accounts
estimates a service on own account, and as a consequence, this should also
be the case in the TSA.
149.
150.
151.
152.
36
VII.2.
154.
REC93, when trying to establish and justify its proposal for a Standard
International Classification of Tourism Activities, recalled the two basic
criteria (REC93 41.) stated previously by WTO to define an activity as a
tourism characteristic activity:
155.
representing
significant
27
Manual on Tourism Economic Accounts, OECD Paris 1991 ref: OECD/GD (91)82, later referred to as OECD
Manual on Tourism Economic Accounts (TEA Manual) (http://www.oecd.org/sti/tourism).
37
reworded, it should say that the typical output of these activities represent a
significant component of total tourism expenditure, a criterion referring to
products and not to activities
156.
157.
The initial meaning given to the word "characteristicity" rose from the
28
statement of SNA93 on Satellite Accounts , where it is suggested that the
first step in the establishment of a functionally oriented Satellite Account is to
define products and activities, which shall be considered as specific to this
field.
158.
"The first category covers the products that are typical for the field
under study. We are interested in studying the way these goods and
services are produced, what kinds of producers are involved, and what
kinds of labour and fixed capital they use". 29
28
29
30
31
32
38
160.
161.
162.
163.
33
This concerns principally retail trade establishments located in places visited mainly by tourists, and which
activity is mainly justified by the demand of this specific type of customers.
39
165.
166.
167.
168.
Draft 3(b) (120., 122.) also observed that in the case of goods, the
calculation of the shares to tourism should be applied, using only the retail
trade margin, so that the importance of these goods would not be overvalued
with relation to the services acquired by visitors.
169.
40
170.
171.
172.
173.
34
"The characteristicity discussion: a lengthy story of some misery (but less than glory)" by A. Franz. This
document is included in the Annex under Additional annexes (reference: Characteristicity discussion).
41
174.
175.
176.
177.
178.
35
Nice relates to the document Tourism Satellite Account (TSA): The Conceptual Framework presented at
the Enzo Paci World Conference on the Measurement of the Economic Impact of Tourism.
42
179.
Although the term connected was not easily accepted, as meaning those
specific products that are not characteristic, it was finally maintained, in
accordance with SNA93 recommendations.
180.
181.
VII.3.
182.
As has already been explained, in the past, the study of tourism consumption
focused on services, although REC93 brought up the case of goods, without
bringing solutions though.
183.
The OECD Manual on Tourism Economic Accounts (TEA Manual), even when
it mentioned the fact that visitors could very well purchase goods as well as
services, did not dedicate time on this issue; goods were excluded from the list
of commodities characteristic of tourism industries which were the only ones
on which supply and tourism demand were put into relationship.
184.
Since Draft 1, the issue of the treatment of goods in the TSA has been in the
back ground, and in all the versions of the proposal, it was explicitly
mentioned that, although goods were considered part of tourism
consumption, it was necessary to give a particular treatment to productive
activities involved in the provision of goods to visitors. If only activities in
direct contact with visitors could be considered within tourism characteristic
activities, then only the retail trade activities providing goods to visitors would
be eligible as tourism characteristic activities.
185.
The issue was not given the importance it deserved, in regards to its impact
on the value of the main aggregate characterising tourism: Tourism Value
Added (TVA). This lack of discussion might be attributable to the fact that this
36
Nice relates to the document Tourism Satellite Account (TSA): The Conceptual Framework presented at
the Enzo Paci World Conference on the Measurement of the Economic Impact of Tourism.
43
187.
When Draft 3 Rev (1) admitted the calculation of Tourism Value Added as a
main aggregate of the system, it was made clear that in the case of goods,
only the Value Added generated in the activity supplying goods to visitors
would be considered within the aggregate. The value added in the production
of those goods would be excluded: In the first approach to Tourism Value
Added, which was then defined as the Value Added of characteristic activities
in the service to visitors, this was straightforward as long as only retail trade
activities could possibly be considered as tourism characteristic activities,
while goods producing activities were always excluded.
188.
In the NICE document, where Tourism Value Added included solely the value
added in servicing visitors, both by tourism characteristic and tourism non
characteristic activities, the exclusion of the value added in the production of
goods supplied to visitors was to be derived from the combination of (3.22.)
giving the definition of characteristic and connected tourism activities, and of
(4.44.) where confrontation between supply and demand was described.
The value of goods (net of retail trade margins) was explicitly excluded from
this process, and in (4.73.) defining Tourism Value Added by its
components there was an explicit reference to the provision of goods and
services directly to visitors.
189.
44
190.
(a)
(b)
(c)
VII.4.
From the beginning, gross fixed capital formation has been recognized as an
important variable for the study of the economic importance of tourism. In
Draft 1, two series of tables were recommended, one in which gross fixed
capital formation by product was further subdivided by activity (detailed
characteristic ones and others) and another one where gross fixed capital
formation by product was classified by sector of activity (detailed
characteristic activities and other activities).
192.
There was no precise definition of what this gross fixed capital formation
related to tourism was, but a list of specific products was suggested, which
covered:
45
By land
By water
By air
Construction
General infrastructure
Equipment
Furniture
193.
An additional set of tables was suggested, where imported goods for gross fixed
capital formation were presented by type of good and sector of acquisition.
194.
Finally, tables relating to stocks of fixed assets related to tourism were also
suggested.
195.
196.
The tables proposed were simplified, and some of them disappeared, as for
instance gross fixed capital formation by sectors, and by origin (nationally
produced, imported).
197.
46
198.
There might be other capital formation which, although not proper and
directly involved in the provision of the service to visitors, is the unseen
but necessary equipment needed by the provider.
199.
200.
201.
202.
203.
47
204.
.
205.
206.
Regarding the first step, the document states that due to conceptual and
measurement difficulties, and lack of experience the TSA, for the time
being, will exclude the investment in public infrastructure in relation to
transport.
207.
Regarding the second step, due to lack of evidence and experience in the
compilation of tourism share in investment, no such compilation will be made.
208.
(4.92.) As a consequence, and for the time being, TSA will only consider
two global aggregates:
Total tourism gross fixed capital formation, which adds to the previous
aggregates the gross fixed capital formation of tourism industries in non
specific tourism fixed assets.
209.
The document resulting from the consensus process and adopted by the
United Nations Statistical Commission set aside most of the progresses
made in trying to identify with some precision Tourism Gross Fixed Capital
Formation: it staid in very general terms, and generated certain confusions in
discussing part of Gross Fixed Capital Formation as an attribute of Tourism
activities, without pointing out that it related to only part of the aggregate.
Nevertheless the tables and classifications were not modified and cover both:
tourism gross capital formation identified through specific products, and that
identified through tourism characteristic activities. The reasons why a tourism
share on gross fixed capital formation of the different activities cannot be
given are also detailed.
210.
specific capital goods, which are directly linked to the provision of services to
visitors.. No attempt is made to elaborate a criterion to allocate this
investment to tourism consumption.
211.
212.
213.
Discussions are still needed in order to see how to associate a future flow of
uses, which is what has to be taken into consideration for the allocation of
gross fixed capital formation to tourism.
VII.5.
Additional issues
VII.5.1.
The concept of usual environment is a basic one for tourism statistics as only
trips that take an individual outside his/her usual environment can be
considered as tourism. It is a concept attached to individuals. This concept is
proper to tourism statistics. National Accounts and Balance of Payment
statistics use the concept of residence, which refers to the location of the
centre of economic interest of an institutional unit and is attached to that
statistical unit.
215.
37
Note on Residence and the Usual Environment, October 1998. This document is included in the Annex
under Technical notes (reference: Residence and usual environment).
49
216.
The definition that was proposed for the TSA originated from REC93, and the
different forms that took the description of the concept along the years was
only the image of the debates that surged in the intent to clarify its limits, in
particular with relation to the concept of residence and the visits to second
homes. It reflects also the difficulty in giving a unique definition with countries
so different in size, habits, income levels and availability of transportation.
217.
The notions of frequency and routine are relative to modes of life: is a visit on
a weekly basis sufficiently frequent so that it can be considered within the
usual environment? Each country should pronounce itself, according to the
average behaviour of their people.
218.
219.
VII.5.2.
220.
221.
The topic is recurrent in all discussion on tourism consumption, and has been
commented in previous headings of this document ( 72-80).
50
VII.5.3.
222.
REC93 excludes transit visitors from tourism statistics. This is not stated
explicitly, but derives from 39 where it is specified that only same-day visits
corresponding to "round-trip from the place of usual residence" should be
included in tourism statistics. All other same day trips should be excluded,
and in particular, all those which correspond to "en-route" stopovers,
considering that they generate double counting from the demand point of
view, because they are part of a bigger trip reported as such.
223.
In all the schemes where the coverage of tourism is presented, transit visitors
are excluded from visitors and tourists.
224.
It is only in Draft 3 (b) that this coverage was first criticized. "Finally, visitors in
transit have all the characteristics of visitors, and there is no theoretical ground
to exclude them.. some countries even allow their stay overnight. They surely
constitute a market, and some airports have turned their transit zones into
important shopping malls". Il observed though that measuring their flow might be
not an easy task; "obviously it might be difficult to identify them, because usually,
there is no control nor restriction in their movement within the in-bond zones. But
their consumption has to be considered within tourism consumption".
225.
This position was positively received by the private sector: "We need to
construct an appropriate mechanism that recognizes that those who are
present in a territory but who may be non-visitors in a legal sense are still
clients who spend and use servicesThis should be constructed in a
modular fashion to permit separate identification and inclusion or exclusion
as needed". "As a sideline remark, it would be our opinion that transit sales
should be accounted for even if it would be very difficult to do it so correctly,
considering sales at departure, at arrival and also at intermediate stops. in
some countries, however, the tax free sales are an incentive for choosing a
destination (Dubai as transit, Singapore as shopping, etc.) Durable goods
should be treated separately even if certain destinations and type of travel
play a role (electronics, precious stones, etc)".
226.
There was no further discussion of the topic, although this meant a deviation
with regards to the definitions which had been adopted in REC93: it had to be
recognized that if, from a demand point of view, it was difficult to define
separately in-transit visits or trips, it had an economic meaning for the places
visited, so that they had to be included, if tourism had to be considered from
a local perspective: in transit visitors generated a demand on the locations
visited which had all the characteristics of tourism: individuals form outside
their usual environment, on a trip where they were not to be remunerated
form the places visited.
227.
CONCLUSION
228.
229.
It must be recognized that the solutions that were adopted were not always
the unique possible, and the sometimes-diverging process through which the
proposed solution was obtained illustrates this. It also reflects the richness of
the discussions, where very different points of view had to meet and to reach
certain type of agreement. It must be underlined though that, although the
steering committee had an important say in the process, the final decisions
were finally responsibility of WTO, the OECD, Eurostat and UNSD, which are
totally accountable for finding a final compromise.
230.
Many topics are still open for discussion: the treatment of goods in the
system, the cost benefit analysis, the meaning of the aggregates of tourism
value added and tourism GDP, classification of tourism goods and services
and activities, tourism gross fixed capital formation, and obviously all the
possible extensions of the system: This will be the work to be done in the
future years, and it should benefit from the experience of the countries, in
their intend to implement the system, and to use its results.
52
ANNEXES
A. BASIC TEXTS
Annex 1
Comparisons of the different versions
of the Tourism Satellite Account (TSA)
Date of issue
Basic
orientation
Definition of
Tourism
The demand
approach
Consumer
durables
are
household and provided free of charge to
included
within
tourism
another and the services of own-account
consumption, in proportion of
second homes as long as no specific
their tourism use.(86-88)
outlay associated to the transfer (97.a):
Consumption
of
Support
Services by GG and NPISHs;
GFCF
of
characteristic
activities
in
non-specific
products;
Specific transfers.
The supply
approach
Date of issue
Classifications
Specific issue
discussed
Tables
Table 1:
Table 2:
Table 3:
Table 4:
An additional condition is
added: are also considered as
characteristics those products
which do not necessarily
correspond
to
important
shares in total consumption or
total supply, but whose lack
would severely decrease the
flow of visitors to a given
place.
Table 1:
Table 2:
Table 3A:
NO change
Date of issue
tourism industry
Table 5:
Aggregates
and ratios
which
characterize
the size of
tourism
Ratio of consumption of
characteristic goods and
services within total tourism
consumption, globally and for
each type of tourism.
Tourism consumption by
forms of tourism
Table 4B
Tourism consumption by
function or purpose
Table 5
Table
Table 8
Tourism Balance of
Payments
Specific produced non
financial assets
Stocks and annual
changes
Sequence of accounts for
the Tourism Sector
No change
Tourism consumption (no
possibility of expressing it as a
share of GDP)
Tourism expenditure(no
possibility of expressing it as a
share of GDP)
The GDP of the Tourism
industry
Tourism GDP
Date of issue
Basic
orientation
Definition of
Tourism
The demand
approach
The supply
approach
Consumer
durables
are consumer durables are proposed to be goods and services acquired by
households (insisting on transfers in
included
within
tourism considered within an extension
kind, and production for own final use)
consumption, in proportion of
(39)
their tourism use.(86-88)
An additional condition is
must cater to the visitors
added: are also considered as
themselves: it excludes from
characteristics those products
tourism characteristic activities
which do not necessarily
the producer of characteristic
correspond to important shares
goods (luggage, etc) (120)
in total consumption or total
supply, but whose lack would
severely decrease the flow of
visitors to a given place.
possibility of having
Value Added (TVA) added as
undistributed global internal
an annex
tourism consumption (non
market transactions that cannot
Date of issue
Aggregates
and ratios
which
characterize
the size of
tourism
Tourism Comsumption
Tourism Consumption
Tourism consumption (no
(according to forms and
(according to forms and
possibility of expressing it as a
categories of tourism, and
categories of tourism)
share of GDP)
coverages (1) and (2));
Tourism GDP
Tourism GDP
The GDP of the Tourism
industry
Tourism GDP
Date of issue
Basic
orientation
Definition of
Tourism
The demand
approach
Specific issue
Date of issue
Tables
Table 3: Inbound tourism consumption by Table 3a: Outbound tourism expenditure Table 3a: Outbound tourism expenditure
by commodity
by commodity
commodity and according to origin
Table 3b: Outbound tourism expenditure Table 3b: Outbound tourism expenditure
by commodity (adjusted)
by commodity (adjusted)
Table 4: Internal and national tourism
consumption by forms summary
Date of issue
Table 9b: Specific produced fixed assets Table 9b: Specific produced fixed assets
stocks and annual changes
stocks and annual changes
Table 9c: Net acquisition of non financial Table 9c: Net acquisition of non financial
assets by the tourism sector
assets by the tourism sector
Table 12a: Imports of goods and services Table 10a: Imports of goods and
services generated by tourism
generated by tourism
Table 13: Supply and tourism demand by Table 11: effects of tourism on
government income
commodity
Aggregates
and ratios
which
characterize
the size of
tourism
Tourism Consumption
(according to forms and
categories of tourism, and
coverages (1) and (2));
The GDP of the tourism
industry;
Tourism Value Added (TVA)
Tourism GDP
Date of issue
Basic
orientation
Definition of
Tourism
The demand
approach
The supply
approach
Classifications
Specific issue
discussed
Tables
Document
presented
to
UNSC:
November 1999
Focused on what needs to be approved
(exclusion of historical introduction and
extensions)
Improved conceptual approach
Date of issue
to
UNSC:
Date of issue
to
UNSC:
Date of issue
Basic
orientation
Definition of
Tourism
The demand
approach
The supply
approach
Classifications
Specific issue
discussed
Tables
Date of issue
Aggregates and
ratios which
characterize the
size of tourism
Annex 2
Tables of contents of the different versions
of the Tourism Satellite Account (TSA)
Date of issue
Date of
discussion
Title
June 1996
April 1997
Outline
Date of issue
Date of issue
Date of issue
Date of
discussion
Title
Outline
Date of issue
Date of issue
Date of issue
Date of issue
Date of
discussion
Title
Outline
Date of issue
Date of issue
Date of issue
Date of issue
Date of
discussion
Title
November 1998
Outline
Tourism
Satellite
Account:
the
conceptual framework
Introduction
I. Introduction
I. Content and structure of the
A. The need for a system of
economic information referring to document
A. Presentation
tourism
B. Defining tourism statistics
B. What are National Accounts and
C. The development of instruments
what are the specific
for the quantification of the
recommendations regarding
economic impact of tourism
Satellite Accounts General
1. 1991: a date for history
overview
2. 1991-1999: the way to the
C. Earlier works on the integration of
World Conference on the
tourism in national accounts
measurement
of
the
D. The WTO framework for a Satellite
Economic
Impact
of
Account
Tourism (Nice Conference)
E. Structure and content of the present
D. Document structure
conceptual framework
II. Basic concepts and definitions
concerning tourism from a
demand point of view
A. The visitor, at the basis of the
Satellite Account
1. The usual environment
a. Usual environment and
residence
b. Usual residence and
second homes
2. The duration of the stay
3. The purpose of the travel
4. Classification of visitors
B. Tourism Expenditure
1. Definitions according to the
recommendations
2. What is clear in the definition
a. exclusion of purchases for
commercial purposes
b. exclusion of non
consumption goods and
assets
c. exclusion of other
transactions outside the
scope of consumption
expenditure
3. Ambiguities of the definition
4. The definition which shall be
used in the core
5. Special topics
6. Housing services on own
account or free of charge
a. Housing services
provided by sharing the
dwelling of a host
b. Organized in-home
accommodation
c. Case of second homes
7. Tourism expenditure and
the purchase by visitors
8. Tourism expenditure and
the place where the
expenditure takes place
9. The case of services provided
by travel agencies and tour
operators
Tourism
Satellite
Methodological references
Account:
II. The demand approach: basic II. The demand approach: concepts
and definitions
concepts and definitions
A. Visitors
1. The usual environment
a. Usual environment and
residence
b. Usual residence and
second homes
2. Duration of the stay
3. Purpose of the trip
4. Classification of visitors
B Tourism consumption
1. The definition of tourism
consumption
2. The venue of tourism
consumption
3. Components of tourism
consumption
4. Services provided within the
household
A. Visitors
1. The usual environment
a. Usual environment and
residence
b. Usual residence and
second homes
2. Duration of the stay
3. Purpose of the trip
4. Classification of visitors
B Visitor consumption
1. Household final consumption
in SNA 93
2. The definition of tourism
consumption
3. Components of visitor
consumption
4. The venue of tourism
consumption
5. Special issues
a. Services provided within
the household
Date of issue
to
UNSC:
C. Tourism industries
1. Value added
2. Employment
2. Employment
Date of issue
Date of issue
to
UNSC:
Date of issue
Date of
discussion
Title
Outline
Date of issue
Bibliography
C, Tourism industries
1. Value added
2. Employment
3. Gross fixed capital formation of the
tourism industries
IV Tables, accounts and aggregates
A. Tables and accounts
1. General remarks
2. Net valuation
a. Net valuation of package tours
b. Net valuation of travel agency
services
3. Classification used
a. General remarks
b. Specific observations
(1) products
(2) productive activities
(3) List of tourism characteristic
products and activities
4. The tables
a. Overview
b. Description
B. Aggregates
1. The main aggregates
a. Internal tourism consumption
b. Tourism supply
2. Other aggregates
a. Tourism employment
b. Tourism gross capital formation
c. Tourism collective consumption
d. Tourism demand
C. Tables
Annex 1 List of Tourism Specific
Products (TSP)
Annex 2 List of Tourism Characteristic
Products (TSA/TCP) and the list of
Tourism Characteristic Activities
(TSA/TCA)
Annex 3: OECD employment module
Annex 4: Proposed list of tourism gross
fixed capital formation items
Bibliography
Tabla de Contenidos
Pginas
Presentacin ............................................................................................... i
Agradecimientos ................................................................................... iii-vi
Introduccin .......................................................................................... 1-4
I. Contenido y estructura del documento ................................................. 5-13
A. Presentacin ........................................................................................5
B. Definicin de las estadsticas del turismo .................................................6
C. El desarrollo de instrumentos para la cuantificacin del impacto
Econmico del turismo ...........................................................................7
1. 1991: una fecha para la historia ....................................................7
2. 1991-1999: el camino hacia la Conferencia Mundial sobre la Evaluacin
de la Incidencia Econmica del Turismo (Conferencia de Niza) .......... 10
D. Estructura del documento ..................................................................... 11
II. El enfoque de la demanda: conceptos bsicos y definiciones ................ 14-34
A. Visitantes ........................................................................................... 14
1. El entorno habitual ..................................................................... 15
1.1 Entorno habitual y residencia.............................................. 15
1.2 Entorno habitual y segundas viviendas ............................... 16
2. Duracin de la estancia ............................................................... 17
3. Motivo de la visita....................................................................... 17
4. Clasificacin de los visitantes ...................................................... 18
B. Consumo turstico ............................................................................... 19
1. La definicin del consumo turstico ............................................... 20
2. Dnde tiene lugar el consumo turstico .......................................... 21
3. Componentes del consumo turstico .............................................. 23
4. Servicios proporcionados dentro de los hogares .............................. 26
5. Servicios de provisin de vivienda por cuenta propia
o de forma gratuita ..................................................................... 26
5.1 Servicios de provisin de vivienda compartiendo
la misma vivienda............................................................. 26
5.2 Alojamiento organizado en casa ......................................... 28
5.3 Segundas viviendas ......................................................... 28
6. Servicios proporcionados por las agencias de viaje
y los tour operadores................................................................... 29
6.1 Servicios de las agencias de viaje ...................................... 30
Presentacin
El marco conceptual para la elaboracin de la Cuenta Satlite de Turismo (CST)
presentado en este documento ha sido desarrollado bajo la responsabilidad de la
Secretara de la OMT a partir de las aportaciones de sus tcnicos, de los consultores de
la OMT, pases miembros y no miembros y organizaciones internacionales. Estas
contribuciones se han realizado en las reuniones del Comit de Seguimiento de la OMT
sobre Estadsticas, establecido como continuacin de la Conferencia Internacional de
Estadsticas sobre Viajes y Turismo de 1991.
Este documento contiene un conjunto extenso de recomendaciones, consistentes y
flexibles para los pases, relativas a un sistema bsico de clasificaciones, definiciones,
tablas y agregados vinculados a los cuadros convencionales del Sistema de Cuentas
Nacionales 1993 (SNA93) de Naciones Unidas, para ser aplicadas a la economa
nacional con una base anual. En consecuencia, este sistema constituye la base para las
comparaciones internacionales de los impactos econmicos del turismo.
El mbito de la CST se presenta de forma progresiva; por tanto las Oficinas Nacionales
de Estadstica (por propia iniciativa o en cooperacin con otros organismos
especializados de las Administraciones Nacionales de Turismo) lo puedan abordar al
ritmo sugerido por sus recursos y experiencia.
La OMT pretende preparar no solamente un conjunto de manuales que sirvan de
orientacin a los pases para la implementacin de la CST con el fin de medir el gasto, la
oferta y la demanda tursticos, sino tambin celebrar Seminarios orientados a la
comprensin general del marco conceptual, as como del proceso estadstico necesario
para el diseo de la CST.
Estoy seguro de que en los prximos aos, un nmero considerable de pases
implementarn los elementos bsicos de la CST posibilitando la comparacin de las
magnitudes nacionales econmicas del turismo. A su vez, esto pondr a disposicin,
tanto del sector pblico como del sector privado, una descripcin rigurosa de la
implantacin del turismo como factor de desarrollo econmico.
Francesco Frangialli
Secretario General
Organizacin Mundial del Turismo
ii
AGRADECIMIENTOS
La Cuenta Satlite de Turismo (CST): marco conceptual es el resultado de notables
esfuerzos que datan desde finales de los aos 70.
En efecto, ya a finales de la dcada de los 70, Francia acu el trmino Cuentas
Satlites (como forma de designar aquellos ejercicios contables sobre reas temticas
de carcter horizontal que no estaban correctamente identificadas en el Sistema de
Cuentas Nacionales, pero que sin embargo deberan ser subsistemas satlites de
aquel Sistema). Francia, tambin desarroll esquemas operativos para la cuantificacin
de los impactos econmicos del turismo.
En 1982, la OMT encarg al Profesor D. Jos Quevedo (responsable en dicha poca de
la elaboracin de la Contabilidad Nacional de Espaa en el Instituto Nacional de
Estadstica) la elaboracin de un documento que ilustrara los instrumentos para describir
el turismo siguiendo las recomendaciones relativas a las Cuentas Nacionales existentes
en aquella poca (Sistema de Cuentas Nacionales 1968). El documento se present en
la 5 Sesin de la Asamblea General de la OMT en Nueva Delhi, en 1983, y destacaba
la importancia de dicho ejercicio como un instrumento uniforme y comprensivo de
evaluacin y comparacin con otros sectores de la economa. No se implement como
tal pero todava se considera una directriz general para la mayora de las actividades de
trabajo de la OMT hacia la armonizacin internacional de conceptos y estadsticas de
turismo.
Tambin el Comit de Turismo de la Organizacin de Cooperacin y Desarrollo
Econmicos (OCDE) trabaj en adelantar el reconocimiento del mbito, naturaleza y
papel que desempea el turismo en las economa de la OCDE. En el desarrollo del
Manual sobre Cuentas Econmicas del Turismo (en 1991), la OCDE examin alguno de
los problemas ms espinosos relacionados con la evaluacin del turismo.
Mencin especial merece la presentacin de Statistics Canada durante la Conferencia
de Otawa en 1991, de un esquema para establecer una herramienta verosmil y
comparable que evaluase las actividades econmicas en relacin con otras ramas de
actividad de una economa nacional, y desarrollar un marco para relacionar otros datos
relevantes respecto a las actividades del turismo de una forma organizada y
consistente. El esquema estaba basado en un proyecto para examinar la viabilidad de
aplicar los principios de la contabilidad satlite al turismo.
Despus que la Comisin Estadstica de Naciones Unidas adoptara en 1993 las
Recomendaciones sobre Estadsticas del Turismo difundidas en la Conferencia de
Otawa, la OMT comenz a desarrollar el marco conceptual para la elaboracin de una
Cuenta Satlite de Turismo. La Sra. Marion Libreros (Francia) fue designada
responsable para desarrollar este proyecto y llevarlo a buen trmino. Ms de cuatro aos
han transcurrido entre 1995 (cuando se dise el primer borrador) hasta 1998, cuando el
ltimo Comit de Seguimiento sobre Estadsticas celebrado en Mxico acord que la 4
versin revisada de la CST sera utilizada por el Secretariado de la OMT como el
anteproyecto para definir el marco conceptual de la CST.
iii
Durante este proceso, la OMT cont con la colaboracin del Dr. Alfred Franz (Austria),
Dr. Douglas Frechtling (Estados Unidos de Amrica), Sr. Alan Pisarski (Estados Unidos
de Amrica) y Sr. Jos Quevedo (Espaa), como consultores, as como de los
siguientes participantes de la reuniones finales del Comit de Seguimiento:
I. PAISES
ALEMANIA: Karin Linkert
ARGENTINA: Felisa Bemaman de Nessi, Hector Eduardo Montero, Fabin Magnani
BELGICA: Raf de Bruyn
BRASIL: Fernando Jablonski
CANADA:
Scott M. Meis, Jocelyn Lapierre, Sophie Joyal, Katharine Kemp, Jacques Delisle
iv
II. ORGANIZACIONES
CTO: Arley Sobers
EASTERN CARIBBEAN CENTRAL BANK: Hazel Corbin, Louis Lewis E. A.
EUROSTAT: Evangelos Pongas, Sophia Eriksson
ILO: Raphael Raymond Bar-On, Dirk Belau
OCDE: Alain Dupeyras, Alfred Franz
PATA: John Koldowski
TCSP: Teresa Anastasia Ngau Chun
UFTAA/ADEAVE: Juan Careaga
III. INDUSTRIAS
EATG/ETC: Leonard J. Lickorish
IHRA: Gorn Granhed, Elizabeth Carroll Simon, Guillermo Rocha
IPK INTERNATIONAL: Rolf D. Freitag
vi
Introduccin
0.1 El turismo se describe como las actividades que realizan las personas durante sus
viajes y estancias en lugares distintos al de su entorno habitual, por un perodo de
tiempo consecutivo inferior a un ao, con fines de ocio, por negocios y otros
1
motivos , siendo una actividad que ha crecido sustancialmente durante el ltimo
cuarto de siglo como fenmeno econmico y social. La informacin estadstica
sobre la naturaleza, desarrollo y consecuencias del turismo es, en conjunto,
insuficiente e incompleta. Esta situacin priva a los gobiernos, empresarios, y
ciudadanos, de la lgica informacin fidedigna, necesaria para la efectividad de las
polticas pblicas, el desarrollo de negocios eficientes, y una creciente calidad de
vida tanto para los visitantes como para los anfitriones. La informacin precisa
sobre el papel que el turismo juega en las economas nacionales de todo el mundo
es particularmente deficiente, y son necesarios con urgencia datos fiables relativos
a la importancia y magnitud del turismo.
0.2 Si en el pasado, la descripcin del turismo se centraba en las caractersticas de los
visitantes, en las condiciones en que llevaban a cabo sus viajes y estancias, el
motivo de la visita, etc., existe, en nuestros das, una creciente conciencia sobre el
papel que el turismo desempea y puede desempear directa, indirectamente, o
de una forma inducida, sobre una economa en trminos de creacin de valor
aadido, empleo, renta personal, ingresos del Estado, etc.
0.3 En consecuencia, el tipo de datos que se requiere del turismo, tanto por parte del
sector pblico como por el privado, ha cambiado radicalmente por naturaleza.
Adems de informacin descriptiva sobre el flujo de visitantes y las condiciones en
las que son recibidos y atendidos, los pases actualmente necesitan informacin
consistente e indicadores que garanticen la credibilidad de las medidas relativas a
la importancia econmica del turismo. Estas deberan reunir las caractersticas
siguientes:
a. Deberan ser de carcter estadstico y ser generadas sobre una base regular,
esto es, no solamente como estimaciones puntuales, sino como procesos
estadsticos continuos, combinando la compilacin de estimaciones que sirvan
de referencia con el empleo de indicadores ms flexibles que realcen la
oportunidad de los resultados;
b. Las estimaciones deben estar basadas en fuentes estadsticas fiables, donde
se analicen tanto a visitantes como a productores de servicios, posiblemente en
procedimientos independientes;
c. Los datos deberan ser comparables en el tiempo dentro del mismo pas,
comparables entre pases, y comparables con otros mbitos de actividades
econmicas.
0.4 Los datos solicitados cubren las siguientes reas principales: anlisis de la
demanda generada por las diferentes formas de turismo (dentro de la misma
economa, desde otras economas o hacia otras economas), clasificada segn las
caractersticas de los visitantes y de sus viajes, y de los bienes y servicios
adquiridos; la incidencia de dicha oferta sobre las variables macroeconmicas
bsicas de la economa de compilacin; las funciones de produccin y la
interrelacin entre actividades, las cuales proporcionan la base para el anlisis de
los impactos; descripcin de la naturaleza del empleo y de los puestos de trabajo,
de la formacin de capital y de la inversin no financiera; las importaciones y las
exportaciones y las repercusiones sobre la balanza de pagos; los efectos sobre los
ingresos del Estado, explotacin de la renta personal y de la renta de las
empresas, etc.
0.5 Los bienes y servicios consumidos por parte de los visitantes son, principalmente,
transporte, alojamiento, alimentacin y entretenimiento, los cuales, en un sentido
amplio, se pueden considerar como caractersticos del turismo. Pueden ser muy
diferentes en naturaleza, calidad y cantidad, de acuerdo con el destino del viaje, el
motivo del viaje, y las caractersticas personales de cada visitante, los bienes y
servicios. El estudio del turismo tiene que tomar todos estos elementos en
consideracin, en una presentacin regular y sistemtica.
0.6 A pesar de que el turismo es por naturaleza un fenmeno de demanda, es
necesario, desde un punto de vista econmico, analizar cmo se lleva a cabo la
aproximacin entre la demanda y la oferta, y la incidencia que dicha oferta tiene
sobre las variables macroeconmicas bsicas de la economa de compilacin.
0.7 Dentro de un contexto de anlisis macroeconmico, la relacin entre oferta y
demanda, se estudia mejor a travs del marco general de las Cuentas Nacionales,
y ms especficamente, dentro del marco particular de las tablas de oferta y
utilizacin.
0.8 El Sistema de Cuentas Nacionales adoptado en 1993 (de aqu en adelante nos
2
proporciona los conceptos, definiciones,
referiremos a l como SNA93)
clasificaciones, reglas contables, cuentas y cuadros para ofrecer un marco global e
integrado para la estimacin de la produccin, el consumo, la inversin de capital,
la renta, las existencias y flujos de riqueza financiera y no financiera, y otras
variables econmicas relacionadas.
El Sistema de Cuentas Nacionales 1993 preparado bajo la supervisin del grupo de trabajo
intersecretariado de las Cuentas Nacionales -Comisin de las Comunidades Europeas -Eurostat -Fondo
Monetario Internacional -Organizacin de Cooperacin y Desarrollo Econmicos -Naciones Unidas -Banco
Mundial-Bruselas/Luxemburgo, Nueva York, Pars, Washington,D.C 1993
a.
b.
0.15 Sin embargo, el marco de la Cuenta Satlite de Turismo, como se desarrolla aqu,
es lo suficientemente flexible como para permitir a los pases implantar el sistema
por etapas.
0.16 Especficamente, la presentacin de este marco conceptual para la preparacin de
la Cuenta Satlite de Turismo toma la forma de un sistema bsico de
clasificaciones, definiciones, tablas y agregados vinculados a las tablas
convencionales del SNA93, desde la perspectiva funcional, para ser aplicados a la
economa de compilacin sobre una base anual. Consecuentemente, este sistema
constituye la base para las comparaciones internacionales de las medidas
econmicas del turismo en una economa nacional de forma anual.
0.17 Tambin se ofrecen algunas recomendaciones relativas a la implantacin
progresiva de la Cuenta Satlite de Turismo, en trminos de cobertura de los
visitantes considerados, cobertura de los conceptos, clasificaciones y de las
variables a evaluar e integrar dentro del sistema.
0.18 El mbito de la Cuenta Satlite de Turismo se presenta de una forma progresiva,
por lo que las Oficinas Nacionales de Estadstica (por ellas mismas o en
cooperacin con otros organismos especializados de las Administraciones
Tursticas Nacionales) pueden abordarlo al ritmo sugerido por sus recursos y
experiencias. Es de esperar, que en un futuro no muy lejano, un nmero
considerable de pases tendrn implantados los elementos bsicos de la CST,
posibilitando las comparaciones de las evaluaciones nacionales econmicas del
turismo. Esto facilitar la toma de decisiones pblicas, basadas en informacin
fiable, relativas al desarrollo del turismo. Es entonces, cuando ser posible ampliar
el mbito de la normalizacin internacional.
I.
Presentacin
1.1
1.2
1.3
1.4
1.5
Este documento ha sido diseado para ser un marco conceptual; por tanto, no
presenta recomendaciones concretas sobre cmo compilar las variables requeridas
para establecer las tablas recomendadas. La OMT establece una lista de actividades y
productos caractersticos del turismo a niveles agregados, con el fin de poder publicar
resultados, y con el nico objetivo de lograr la comparabilidad internacional, o, dicho
en otros trminos, para recabar de cada pas los datos que permitan la
cumplimentacin de las tablas de la CST de forma comparable. Esto significa que
cada pas, al desarrollar su CST, deber establecer sus propias listas de actividades y
2
productos caractersticos y conexos. stas se deberan establecer en trminos de la
Clasificacin Industrial Uniforme de Actividades Tursticas (CIUAT) y del Cdigo de
Producto Turstico (CPT) y ser compatibles con estas clasificaciones. En
consecuencia, esto permitir establecer la correspondencia con la lista preparada por
la OMT que figura en las tablas de la CST propuesta.
La OMT anticipa la preparacin no slo de una serie de manuales que puedan
orientar a cualquier pas en la evaluacin de los gastos tursticos, de la oferta y la
1.6
1
2
1.7
Finalmente, se debera sealar que el marco conceptual que se presenta aqu, tiene
en cuenta el conjunto completo de situaciones (o escenarios) posibles: desde los que
esperan compilar una CST en un futuro prximo, a los que estn en el proceso de
compilacin de dicho instrumento, a aqullos que ya disponen de una CST.
Los captulos II a IV responden principalmente a las dos primeras categoras de
pases, y permiten ayudar a obtener las tablas y datos agregados adecuados para
la comparabilidad internacional, incluso en las situaciones en las que no se puede
alcanzar un alto grado de desglose. Estos captulos resultarn de mayor inters
para la mayora de los pases. La expresin CST propuesta se utiliza en relacin
con el primer tipo de escenario.
Por otro lado, el captulo V responde ms al conjunto de pases que ya han
abordado el ejercicio previo: esta situacin corresponde a una minora de pases.
La expresin extensiones a la CST propuesta se utiliza en este segundo caso.
Sin embargo, algunos pases que no han concluido an la compilacin de las 10
tablas bsicas, podran optar por empezar con algunas de las tareas identificadas en
este captulo V, tales como el desarrollo de un mdulo de empleo o la compilacin de
los efectos del turismo sobre la ampliada balanza de bienes y servicios.
1.8
Las estadsticas sobre turismo se han limitado, con frecuencia, a datos sobre la
cantidad de viajeros, sus caractersticas socio-econmicas, sus nacionalidades y/o
pases de residencia, la duracin de sus estancias, la finalidad del viaje, el tipo de
alojamiento, la capacidad y tasas de ocupacin hoteleras, y la existencia de
lugares de inters para los visitantes, por citar algunos.
1.9
Con el paso del tiempo, los analistas observaron que estos datos constituan una gua
insuficiente para los responsables de la toma de decisiones polticas, a niveles micro y
macro. Los polticos estn interesados bsicamente en los aspectos econmicos de la
actividad, y su incidencia sobre el crecimiento econmico general, el empleo, las
entradas de divisas, los ingresos de las Administraciones Pblicas, la formacin de
capital fijo, y otros asuntos similares. En consecuencia, se han realizado esfuerzos a
nivel nacional e internacional en busca de una informacin ms completa que
contemple el total de las actividades relacionadas con el turismo. Este conjunto
debera abarcar, en gran parte, la demanda de los visitantes y la oferta de productos
por parte de los productores, y relacionarlos con otros datos relevantes como la
inversin, el empleo, la balanza de pagos, los ingresos del gobierno, etc. y debera
insertarse dentro de los sistemas generales de descripcin de la economa de un pas,
tales como el Sistema de Cuentas Nacionales.
1.10 En el caso del turismo, las principales dificultades del ejercicio, y su particularidad
cuando se compara con otras reas de actividades sociales como la sanidad, la
educacin o el medio ambiente, es que el turismo es un concepto de demanda
particular, ya que se refiere a todas las actividades de los visitantes, es decir, a
cualquier persona que viaja a un lugar diferente de aquel que constituye su
entorno habitual, durante menos de doce meses y cuya finalidad principal del viaje
es distinta del ejercicio de una actividad remunerada en el lugar visitado. Por
6
C.1
(b)
(c)
(d)
(2)
C.2.
1.20 Tras la Conferencia de Ottawa, no slo una gran parte de las iniciativas presentadas
comenzaron a materializarse, sino que tambin se incrementa el nmero de pases
que desarrollan una CST. Adems de los Gobiernos, tambin el sector privado se
suma a este proceso.
1.21 En su vigesimosptima sesin en 1993, la Comisin de Estadstica de Naciones
Unidas adopt las recomendaciones de la Conferencia de Ottawa sobre las
definiciones y clasificaciones uniformes del turismo y la Clasificacin Internacional
Uniforme de Actividades Tursticas (CIUAT) de la OMT como una clasificacin
provisional para guiar a los pases. En 1994, las Naciones Unidas y la Organizacin
Mundial del Turismo publicaron las Recomendaciones sobre estadsticas de turismo,
un informe sobre las definiciones y clasificaciones para las estadsticas de turismo,
respondiendo a la peticin de la Comisin de Estadstica de que stas deban ser
3
publicadas y distribuidas de manera generalizada. Basadas en el trabajo del Comit
de Seguimiento, como queda reflejado en el presente documento, ser necesario
adaptar algunas de las definiciones y clasificaciones del informe de 1994 conforme a
los principios de este marco conceptual para la elaboracin de la CST.
1.22 Por parte de la OCDE, la recopilacin de datos y el anlisis de las Cuentas
Econmicas del Turismo comenzaron en 1992, y desde entonces dichas Cuentas
constituyeron un instrumento til para la orientacin de las polticas. La OCDE
proporciona, a los pases miembros, una orientacin permanente sobre cmo
desarrollar cuentas comparables internacionalmente, utilizando los principios de la
contabilidad nacional, y adoptando un enfoque integrado que favorezca la vinculacin
del turismo con otros importantes aspectos econmicos del turismo, en particular con
el empleo. En concreto, en 1997, el Comit de Turismo de la OCDE redact una
primera propuesta de Cuenta Satlite de Turismo para los pases de la OCDE.
1.23 Tambin la Oficina de Estadstica de la Comunidad Europea (EUROSTAT) ha
desarrollado numerosos programas y estudios sobre las estadsticas tursticas de la
Unin Europea. Ha elaborado el Manual de Metodologa Comunitaria para las
Estadsticas de Turismo, compatible con las normas de la OMT. Mencin especial
merece la Directiva del Consejo sobre la Recogida de Informacin Estadstica en el
mbito del Turismo (aprobada en 1995), que tiene por objeto armonizar y
perfeccionar los datos estadsticos que producen los Estados Miembros y constituye el
primer acto jurdico establecido para crear un sistema integrado de informacin sobre
la oferta y la demanda tursticas. Su mbito de informacin se limita a:
(a)
(b)
(c)
1.24 Entre los pases que han desarrollado Cuentas Satlites de Turismo durante este
perodo, destaca Canad. En Julio de 1994, se publicaron los primeros resultados
de la CST desarrollada por Statistics Canada. Otros pases, como Repblica
Dominicana (que aplic una versin inicial de este marco conceptual, y
3
Naciones Unidas y Organizacin Mundial del Turismo, Recomendaciones sobre las Estadsticas del Turismo, Series M de las Naciones Unidas, N 83, Nueva York 1994
10
1.25 Dentro del sector privado, destaca el papel desarrollado por el Consejo Mundial de
Viajes y Turismo (WTTC) por su aproximacin a la cuantificacin del impacto
econmico del turismo. Su metodologa se centra en la cuantificacin del impacto
econmico del consumo del visitante (Viaje e Industria Turstica) as como del total
de la demanda turstica (Viaje y Economa Turstica) a travs de un modelo de
simulacin. El primero se limita al impacto directo del consumo del visitante sobre
la produccin. La ltima perspectiva considera los impactos, directo e indirecto,
asociados con la inversin de capital, los gastos del gobierno y el comercio
exterior, incluida la demanda adicional de bienes y servicios generada por los
desplazamientos de personas alrededor del mundo (Turismo Mundial). La WTTC
est a favor de un enfoque desde el lado de la demanda, con una definicin global
de su mbito, vinculada a travs de modelos econmicos a los conceptos desde el
lado de la oferta. Su investigacin se basa en gran medida en tcnicas de
modelizacin econmica.
D.
11
12
1.31 En los Captulos anteriores (I a IV), se ha presentado la CST armonizada con los
principios y definiciones del SNA93 y condicionada tanto por la informacin estadstica bsica disponible actualmente o en un futuro previsible, como por la experiencia
de las Oficinas Nacionales de Estadstica en el campo de las Cuentas Nacionales.
Se ha utilizado la expresin CST propuesta para este caso.
1.32 Por el contrario, el Capitulo V Futuros desarrollos recoge un amplio conjunto de
posibles extensiones de la CST propuesta. Para la mayora de los pases, estos
desarrollados pueden tener carcter prioritario una vez dispongan de la totalidad o
parte de las tablas. En todo caso, la mayora de estos desarrollos se basan en el
marco conceptual en s mismo; una situacin distinta se presenta cuando las extensiones exigen el desarrollo de un enfoque institucional.
1.33 Todos los desarrollos que se mencionan tienen una referencia precisa en el SNA93.
Sin embargo, no todos ellos cuentan, necesariamente, con experiencias por parte de
las Oficinas Nacionales de Estadstica de los distintos pases. Concretamente, ser
necesario desarrollar, en su momento, metodologas consensuadas si se pretende la
comparabilidad internacional de los datos obtenidos a partir de este tipo de trabajos futuros.
1.34 Por ltimo, el documento finaliza con la inclusin de 5 Anexos, un Glosario de los
principales conceptos y agregados empleados en los diferentes captulos y una
Bibliografa seleccionada.
13
2.3 El Turismo comprende las actividades que realizan las personas durante sus
viajes y estancias en lugares distintos al de su entorno habitual, por un perodo de
tiempo consecutivo inferior a un ao, con fines de ocio, por negocios y otros
1
motivos. Las personas a las que se hace referencia se denominan visitantes:
toda persona que viaja, por un perodo no superior a 12 meses, a un pas distinto
de aqul en el que tiene su residencia habitual, pero fuera de su entorno habitual, y
cuyo motivo principal de la visita no es el de ejercer una actividad que se remunere
2
en el pas visitado.
2.4 Muchas, e incluso la mayora, de las consecuencias econmicas del turismo en un
pas, suceden mientras los visitantes se encuentran viajando. No obstante, la CST
incluye la actividad de consumo por parte de los posibles visitantes en previsin de
sus viajes (tales como adquisiciones de equipos para campings o el seguro del
viaje), o por parte de los visitantes despus de que hayan regresado a casa (como
el revelado de fotos realizadas durante el viaje). Las viviendas de vacaciones y
otras segundas residencias tambin pueden generar actividad econmica de
inters para la CST que tiene lugar sin que los visitantes se encuentren viajando.
2.5 El trmino actividad se emplea aqu en el ms amplio sentido de la palabra (por
ejemplo: una ocupacin especfica en la cual participa una persona) y no como un
trmino abreviado de actividad econmica productiva tal y como se utiliza, por
3
ejemplo, en la C.I.I.U. , las actividades de los visitantes hacen referencia a las
ocupaciones de las personas que se califican como visitantes. De ello, se deduce
que el trmino turismo no se puede definir por s mismo, independientemente de
las personas que constituyen los protagonistas del fenmeno.
14
2.6 El entorno habitual, necesario para distinguir un visitante del resto de los viajeros
de una localidad, es difcil de definir en trminos precisos. Hablando en trminos
generales, corresponde a los lmites geogrficos dentro de los cuales un individuo
se desplaza en su vida cotidiana, excepto por ocio y recreo (las segundas
viviendas y viviendas de vacaciones, aunque se visiten regularmente, normalmente
no se consideran parte del entorno habitual). Para algunos, personas relativamente
poco activas, este entorno habitual podra significar un rea de slo unas pocas
manzanas ms all de donde viven. Para otros, aqullos que realizan
desplazamientos cotidianos al centro de trabajo o de estudios, o llevan a cabo da
a da otras actividades a largas distancias, puede cubrir un rea extensa. Los
institutos nacionales de estadstica podran establecer las fronteras del entorno
habitual en funcin de la distancia recorrida, duracin del viaje desde el domicilio, o
4
los lmites formales de localidades u otras unidades territoriales administrativas.
2.7 Es importante sealar que si el lugar visitado no forma parte del entorno habitual
de una persona (el visitante), en ese caso esa persona no se considera uno de
los consumidores residentes habituales del lugar. Por definicin, su visita a dicho
lugar generar un gasto en consumo adicional en este lugar, a aadir al generado
por los consumidores residentes. Estos gastos en consumo adicionales
proporcionan la base de la actividad econmica generada por el turismo y, por
tanto, la creacin de la Cuenta Satlite de Turismo.
A.1.1
15
2.11 Los estudiantes que viajan al extranjero, incluso por un perodo de tiempo superior
a un ao, pero que todava dependen econmicamente de sus familias, forman
parte del hogar de sus familias. Consecuentemente, siguen siendo residentes del
lugar donde este hogar tiene su centro de inters econmico, aunque su entorno
habitual es tambin su universidad y el lugar donde viven. Las personas enfermas
internadas en un hospital, u otro centro similar, alejados de su residencia original
durante un perodo de tiempo superior al ao, forman parte del hogar del cual
provienen si contina existiendo dependencia econmica con ese hogar, incluso
aunque ahora su entorno habitual incluya el hospital donde permanecen. Se puede
decir lo mismo de personas que cumplen una larga sentencia en prisin. Todos
estos tipos de personas no son visitantes en aquellos lugares donde ahora residen.
No obstante, si otros miembros de sus hogares de donde proceden se desplazan y
les visitan, entonces, estas personas son visitantes en estos lugares.
A.1.2
2.12 Para cada hogar existir una vivienda que, estadsticamente, ser considerada
como la vivienda principal y residencia de este hogar. El resto de viviendas
(alquiladas u ocupadas por su propietario) vinculadas al hogar, sern consideradas
segundas viviendas.
2.13 Estas viviendas, para ser consideradas como segundas viviendas, deben reunir
una o ms de las siguientes caractersticas:
a. constituye el entorno habitual de uno o ms miembros del hogar pero no es la
residencia principal del hogar;
b. es una casa de vacaciones, es decir, no es visitada, o lo es poco
frecuentemente, por uno o ms de los componentes del hogar, para recreo,
vacaciones u otras actividades diferentes del ejercicio de una actividad
remunerada dentro de este lugar;
c. es visitada ocasionalmente por uno o ms miembros del hogar por razones de
trabajo.
2.14 Por definicin, cualquier miembro del hogar que visita una segunda vivienda que
no constituye su entorno habitual se considera visitante en esa segunda vivienda,
siempre que el motivo de la visita sea distinto al de llevar a cabo una actividad
productiva en el lugar visitado.
2.15 Una segunda vivienda podra estar ubicada, bien en la misma economa nacional
que la vivienda principal, o bien, en una economa diferente. El tratamiento de las
visitas a las mismas se discute posteriormente.
16
A.2
Duracin de la estancia
2.16 Para que un viajero sea considerado vinculado a la actividad del turismo, su
estancia en cualquier lugar visitado debe ser inferior a un ao. Como ya se ha
explicado anteriormente, cuando un visitante permanece en un lugar por un
perodo de tiempo superior a un ao, este lugar forma parte de su nuevo entorno
habitual y deja de ser considerado como visitante en l. Por otro lado, aqullos que
realicen cursos o estancias de corta duracin (cursos de verano, campings de
verano, tratamientos mdicos de corta duracin) se consideran visitantes en la
localidad visitada.
2.17 Las definiciones de NNUU/OMT distinguen dos clases de visitantes: turistas, los
cuales deben permanecer una o ms noches en el lugar visitado; y excursionistas,
7
que comprende a aquellos visitantes que visitan un lugar sin pernoctar en l.
2.18 La mayora de los excursionistas son normalmente visitantes internos. No
obstante, tambin existen casos de excursionistas internacionales. Por ejemplo,
tripulaciones de compaas areas y cruceros, y pasajeros que desembarcan en
un pas durante menos de un da, pueden cruzar los controles de inmigracin y ser
contabilizados como excursionistas internacionales. Para algunos pases, como
aquellas naciones que constituyen pequeas islas, el consumo que realizan los
excursionistas que viajan en cruceros puede constituir una cantidad importante del
gasto turstico.
2.19 Finalmente, los visitantes legalmente en trnsito, ya que no pasan ningn control
de inmigracin del pas, poseen todas las caractersticas de los visitantes y no
existe razn terica alguna para excluirlos. Sin embargo, dado que oficialmente no
entran en el pas, no figuran en las estadsticas de visitantes del pas. No obstante,
pueden constituir para el pas un importante mercado para visitantes en trminos
de bienes y servicios vendidos. Teniendo en cuenta este hecho, algunos
aeropuertos han convertido sus zonas de trnsito en reas de compras. Las
tiendas que operan en estas zonas forman parte del territorio econmico del pas
en el que estn localizadas. A pesar de que podra ser difcil estadsticamente
identificar estos pasajeros en trnsito, sera til implementar procedimientos
estadsticos adecuados para su evaluacin en los pases en donde su contribucin
al consumo interior turstico es relevante.
A.3. Motivo de la visita
2.20 Coloquialmente, el trmino turista hace referencia a aqullos que viajan por
motivos de ocio, recreo y vacaciones. Sin embargo, la definicin de turista utilizada
en la CST es mucho ms amplia e incluye a todos aqullos que viajan o visitan un
lugar durante una noche o ms, con una finalidad diferente a la de el ejercicio de
8
una actividad remunerada en el lugar visitado. Este requisito est sujeto al
concepto de entorno habitual, ya que refleja el rea donde una persona
normalmente vive y trabaja. Bajo las definiciones de visitante de NNUU/OMT y de
los acuerdos de la CST, un viajero por motivos de negocio o comerciales puede, o
no, ser considerado como turista.
7
8
17
2.22 Los pases podran desear una mayor desagregacin y tipificar sus mercados de
acuerdo a las caractersticas aadidas de los visitantes y sus viajes.
2.23 Se crean dos categoras:
a.
b.
2.24 Se debe sealar que, dado que la residencia inherente a un visitante podra diferir
de su entorno habitual, no todos los viajeros internacionales necesitan cruzar
fsicamente la frontera geogrfica de un pas para ser considerados visitantes. Este
es el caso del personal militar en activo destinado en una base fuera de su pas de
10
residencia, y de los diplomticos y sus acompaantes.
La embajada o el
consulado de un pas se considera que constituye una extensin fsica y legal de
ese pas sin tener en cuenta donde est ubicada. En consecuencia, cuando un
diplomtico o su familia o el personal, se desplaza a un lugar dentro del pas de
destino, bajo esa circunstancia se le considera un visitante internacional y no
cuando entra en el pas anfitrin.
2.25 Dichas distinciones, fundamentales para el tratamiento consistente de las
actividades del visitante dentro de los acuerdos de las estadsticas del turismo y de
la contabilidad nacional pueden, sin embargo, generar una discrepancia entre los
registros en fronteras de visitantes internacionales y el nmero de dichos
individuos que participa realmente en la economa nacional como visitantes.
2.26 Al ampliar estas formas de turismo para sealar la diferencia entre turistas y
excursionistas se obtiene la siguiente clasificacin:
a.
b.
c.
d.
9
10
18
2.27 La CST propuesta, limitar su mbito a los efectos del turismo dentro de, a, o desde,
una economa de compilacin. Las consecuencias del aumento en todo el mundo de
los flujos generales de visitantes, sobre una economa dada, no se considerarn. Por
ejemplo, el transporte directo de un visitante desde un pas A a un pas B, por una
compaa area de un pas C, no ser registrado en las estadsticas del turismo del
pas C porque el visitante no ha entrado en el territorio econmico del pas C.
B. Consumo turstico
19
13
Se debera observar que esta definicin es aparentemente la misma que la adoptada en las
Recomendaciones sobre Estadstica del Turismo 85; sin embargo, existen diferencias importantes en la
descripcin detallada del contenido
14
Los Servicios de Intermediacin Financiera Indirectamente Medidas (SIFIM) se refieren a aquellos
servicios facilitados por los intermediarios financieros que no se cobran de forma explcita, sino nicamente de
forma implcita a travs de la diferencia en los tipos de intereses aplicados a prestatarios y a prestamistas. El
SNA93 recomienda asignar la produccin total de esta actividad como consumo de los distintos destinatarios de
usuarios de los servicios que no son cobrados de forma explcita; este puede ser el caso de los visitantes. Ver
SNA93, 6.124 a 6.131
20
B.2.
2.41 Debera quedar perfectamente aclarado que mientras el consumo turstico siempre
hace referencia a personas que viajan o pretenden viajar fuera de su entorno
habitual, la adquisicin de bienes y servicios puede tener lugar dentro del entorno
habitual del visitante, bien debido a la naturaleza del bien o servicio adquirido (por
ejemplo, un billete de avin tiene que ser adquirido en el entorno habitual, incluso
aunque se considere que es consumido en el viaje), o bien, porque podra llevarse
a cabo antes o despus del viaje y estn claramente relacionados con l.
2.42 En consecuencia, determinar dnde tiene lugar el consumo turstico a partir de la
ruta o destino del viaje del visitante no es tarea fcil. No se puede concluir, con
certeza, que todos los gastos de un visitante internacional que sale de sus
fronteras tienen lugar en otros pases distintos al de su residencia. Es importante
localizar stos geogrficamente con el fin de analizar su incidencia sobre la
economa de compilacin. En consecuencia, se distinguen los siguientes
16
agregados basados en las formas de turismo.
2.43 El consumo turstico interno es el consumo efectuado por los visitantes
17
residentes como resultado directo de sus viajes dentro de su pas de residencia.
Estas compras podran incluir bienes o incluso servicios producidos en el
15
16
17
21
2.44 El consumo turstico emisor es el consumo efectuado por los residentes como
resultado de sus viajes a pases diferentes de aqul en el que residen. Mientras la
mayora de este consumo tiene lugar fuera de la economa de compilacin, dichas
compras podran incluir bienes y servicios producidos en el pas de residencia del
visitante y adquiridos para el viaje. Las compras de servicios de transporte
internacional se incluyen en su totalidad sin tener en cuenta la residencia de la
compaa de transporte.
2.45 El consumo turstico receptor es el consumo efectuado por los visitantes no
residentes como resultado directo de sus viajes a, y dentro de, la economa de
compilacin. En este caso, se limita a las compras a proveedores residentes de la
economa de compilacin, siguiendo las recomendaciones del SNA93, el cual
limita su inters a aquellas operaciones donde al menos una de las unidades que
realiza la operacin es residente de la economa de compilacin. Los bienes
adquiridos en la economa de compilacin pueden tambin haber sido importados.
2.46 El consumo turstico interior comprende todo el gasto de consumo efectuado
por los visitantes, tanto residentes y no residentes, cuando visitan la economa de
compilacin. Equivale a la suma del consumo turstico interno y del consumo
turstico receptor. Podra incluir bienes y servicios importados dentro del pas y
vendidos interiormente a los visitantes.
Consumo turstico interior = Consumo turstico interno
+ Consumo turstico receptor
2.47 El consumo interior turstico recoge todo el gasto de consumo turstico que tiene
lugar dentro de la economa de compilacin. Incluye todo el consumo turstico
interno, el consumo turstico receptor, y la parte del consumo turstico emisor que
corresponde a bienes y servicios facilitados por residentes. Podra incluir bienes y
servicios importados dentro de la economa y vendidos interiormente a los
visitantes. Difiere del consumo turstico interior en la parte del consumo turstico
emisor que corresponde a bienes y servicios suministrados por residentes. La
evaluacin de la magnitud del consumo turstico, dado que toma en consideracin
los efectos de todas las formas de turismo, constituye el indicador ms relevante.
En consecuencia, ser el centro de la evaluacin de la magnitud del turismo dentro
de un enfoque de consumo.
Consumo interior turstico = Consumo turstico interior
+Parte interior del consumo turstico emisor
2.48 El consumo turstico nacional comprende todo el consumo turstico por parte de
visitantes residentes sin tener en cuenta dnde tiene lugar. Incluye todo el
consumo turstico interno y el consumo turstico emisor por parte de residentes de
la economa de compilacin. Estas compras pueden incluir bienes y servicios
producidos nacionalmente, bienes importados adquiridos a proveedores
22
2.50 Como se refleja en la discusin anterior, los diferentes agregados del consumo
turstico van ms all de las compras realizadas por un visitante en un viaje.
Comprenden stas, as como todos los gastos en bienes y servicios por parte de
otras unidades institucionales a cuenta de los visitantes. Si se transfiere dinero en
efectivo o activos financieros al visitante para financiar su viaje, las compras
financiadas por estas transferencias se incluyen en el consumo del visitante.
Adems de stas, se consideran todas las formas de transferencias en especie y
otras operaciones en beneficio de los visitantes, que no son dinero en efectivo o
activos financieros proporcionados a los visitantes, sino bienes y servicios en s
18
mismos.
Siguiendo la definicin de consumo final efectivo de los hogares del
SNA93, el consumo turstico se puede representar esquemticamente como en el
cuadro 2.1.
18
23
operaciones
monetarias(1)
Operaciones de
intercambio o
trueque
Produccin para su
propio uso final
Contrapartida de
renta en especie
Gasto en consumo
final
operaciones no
monetarias
Consumo
turstico
efectivo
Prestaciones en especie de
la Seguridad Social
Prestaciones en especie de
asistencia social
Consumo
(total)
turstico
Transferencias
sociales en especie
Servicios tursticos
individuales no de mercado
(3)
Consumo
intermedio de
unidades de
produccin
residentes (2)
(1)
(2)
(3)
24
2.54 Los servicios de provisin de vivienda proporcionados por una vivienda normalmente
dependen nicamente de las cualidades inherentes a la vivienda en s misma
(ubicacin, medio ambiente, tipo de construccin, nmero de habitaciones,
instalaciones, acondicionamiento, etc.), y no de sus ocupantes. Se supone que cada
una de las personas que viven dentro de esta vivienda recibe un servicio, el valor del
cual es inversamente proporcional al nmero de personas que viven all. Esto es
similar a la prctica comn de los responsables que miden el bienestar pblico de
dividir el nmero de metros cuadrados de espacio til de una vivienda por el nmero de
residentes y utilizar ste como un importante indicador del bienestar del hogar.
26
27
B.5.2
2.61 Los casos que han sido analizados anteriormente deberan diferenciarse del caso
de alojamiento cama y desayuno (bed and breakfast) o cualquier otro tipo de
alojamiento organizado en casa. En estos casos, existen habitaciones especiales
reservadas para los huspedes que no son gratuitas, las cuales, conceptualmente,
se consideran como unidades de vivienda separadas, incluso aunque muchos de
los servicios se compartan con los dueos del hogar. Estas habitaciones
19
constituyen alojamientos de mercado, y los servicios de alojamiento se producen
nicamente cuando estas habitaciones se alquilan a los huspedes que pagan por
ello. Esto no tiene ningn efecto o relacin con los servicios de provisin de
vivienda percibidos por el propietario o el hogar principal de esta vivienda.
B.5.3
Segundas viviendas
En muchos pases dichos alojamientos estn regulados y no pueden ser modificados sin autorizacin del
organismo regulador
20
SNA93 9.58, 10.69-70
28
2.67 Los propietarios de una segunda vivienda pueden adquirir bienes y servicios con el
fin de realizar reparaciones y mantenimiento hazlo t mismo (bricolage) en casa,
tales como decoracin, pequeas reparaciones y actividades similares que son a
menudo llevadas a cabo tanto por parte de los inquilinos como de los propietarios.
22
Dichos gastos relativamente pequeos se incluyen en el consumo turstico.
Es
tambin, el caso de los bienes de consumo duradero utilizados en las segundas
viviendas.
2.68 Si, por otro lado, los propietarios realizan reparaciones ms considerables, tales
como enlucir paredes o reparar tejados, stas se contabilizan como actividad
secundaria de los propietarios en su condicin de productores de servicios de
provisin de vivienda, y las compras de materiales para las reparaciones son
gastos intermedios incurridos para la produccin de servicios de provisin de
vivienda. Como tales, no deberan ser contabilizados en consumo turstico puesto
que no constituyen gasto en consumo final para el comprador sino gasto en
consumo intermedio.
2.69 Las grandes reformas o ampliaciones de viviendas son formacin de capital fijo y se
23
registran, por separado, dentro de la formacin bruta de capital fijo del turismo.
B.6.
Servicios proporcionados por las agencias de viaje y los tour
operadores
21
29
B.6.1
2.72 En muchos casos, el valor de los servicios de las agencias de viajes no se factura
25
del servicio, es decir, el
explcitamente o por separado al usuario (aparente)
visitante. En algunos casos, estas agencias de viaje compran billetes a precio
rebajado a las compaas areas (que ofrecen descuentos) y los venden a sus
compradores a un precio ms alto, obteniendo una renta a partir de la diferencia
entre el precio que ellos pagan y el que perciben. En otros casos, el visitante paga
a la compaa area por el transporte o por algn otro producto turstico, un precio
conjunto establecido por el productor del servicio. La agencia de viajes percibe
como renta una comisin sobre la venta acordada por el proveedor del servicio. El
servicio de la agencia de viajes es por tanto adquirido por el proveedor del servicio
que esta agencia vende al visitante.
2.73 De acuerdo con los principios del SNA93, los servicios de las agencias de viaje son
de 3 tipos:
a.
b.
c.
2.74 A efectos de la CST y del anlisis del consumo turstico se considerar que los
servicios de las agencias de viajes, como tales, forman parte del consumo
turstico, como sucede en la primera situacin que ha sido expuesta. Para todos
los casos, el valor total pagado por los visitantes por un servicio turstico comprado
a travs de una agencia de viajes se desglosar en dos partes: una
correspondiente al valor del servicio de la agencia de viajes adquirido en la misma
operacin (o si nos encontramos en el primer caso, como una operacin facturada
de forma separada), estimado a travs del valor neto efectivamente recibido por la
agencia de viajes como renta; y la otra correspondiente al valor neto del servicio
turstico adquirido, a partir del cual se deduciran los pagos realizados a (o
cantidades retenidas por parte de) las agencias de viajes.
B.6.2
2.75 Los tours operadores normalmente actan en su propio nombre y por cuenta
propia. El operador adquiere inicialmente los servicios de los diferentes
productores de servicios tursticos, que son conjuntados y se ofrecen a los clientes
como un producto complejo y nico, ya sea directamente o a travs de las
agencias de viaje. Este producto normalmente abarca servicios de transporte y un
servicio o ms de alojamiento, comidas, visitas a puntos de inters,
25
Aparentemente, en el sentido que, en Cuentas Nacionales (y, por tanto, en la CST), el usuario de un bien o
servicio de consumo tiene que haberlo adquirido a travs de gasto en consumo final o transferencias sociales
en especie
30
2.76 El paquete podra ser considerado como un nuevo producto turstico, aunque
sinttico, completamente nuevo. Una dificultad aadida para el anlisis, es que un
paquete para un viaje internacional podra incluir servicios facilitados por
productores residentes en la economa de compilacin, as como servicios
suministrados por no residentes. Por ejemplo, un visitante puede adquirir un
paquete turstico a un tour operador residente que incluya el transporte por parte
de una compaa area extranjera y alojamiento en otro pas.
2.77 Los componentes de un paquete turstico son adquiridos por el tour operador,
inicialmente por cuenta propia, y no forman parte como tal del consumo turstico,
debido a que no son comprados como productos individuales. En este sentido, el
productor del paquete no vende el viaje como minorista, como sucede en el caso
de las agencias de viaje. Formalmente, los visitantes consumen el paquete
turstico y no sus componentes. La actual CCP considera los paquetes tursticos
como productos distintos. De acuerdo con este enfoque, los principios del SNA93
requieren un llamado enfoque bruto para evaluar los paquetes tursticos.
2.78 Sin embargo, como se explica en el Captulo III, la confeccin de una CST requiere
un enfoque neto para evaluar los paquetes tursticos, es decir, descomponerlos
en los componentes que los constituyen, con el fin de evaluar el Valor Aadido
Turstico y el PIB turstico.
2.79 Como en el caso de las agencias de viaje, surge una dificultad adicional cuando el
tour operador es residente de un pas y quienes ofrecen los servicios que engloba
el paquete son residentes de algn(os) otro(s) pas(es). De acuerdo con los
principios del SNA93 y de la estimacin de la Balanza de Pagos, el paquete
turstico como un producto forma parte de la produccin del pas de residencia del
tour operador, sin considerar el camino o destino del paquete. Si el tour operador
es un residente de la economa de compilacin, el producto asociado forma parte
de la produccin nacional sin tener en cuenta quien los adquiere y el destino de los
viajes. Si el tour operador es no residente de la economa de compilacin,
entonces, el paquete turstico como un producto no forma parte del producto
nacional, incluso aunque fuese adquirido por un residente de la economa de
compilacin.
31
2.80 Los servicios colectivos no de mercado renen todas las condiciones siguientes:26
a.
b.
c.
2.81 En el caso del turismo, los servicios colectivos hacen referencia a la provisin de
legislacin y regulacin respecto al turismo, a la promocin del turismo por parte
de una unidad gubernamental, al mantenimiento del orden pblico y la seguridad, y
al mantenimiento de zonas pblicas, por citar algunos.
2.82 Algunos han propuesto incluir el consumo de dichos servicios dentro del consumo
turstico, argumentando que son mayoritariamente turistas o actividades
productivas al servicio principalmente de los visitantes los que se favorecen de
dichos gastos. Este hecho es difcil de probar, puesto que existen muchas
prestaciones que pueden recaer en no visitantes y actividades productivas que no
se dediquen al servicio de los visitantes. Dado que no existe manera de medir
quien se beneficia de dichos servicios y qu cantidad es el valor que se asigna a
cada beneficiario, la asignacin del valor de los servicios colectivos a los diferentes
grupos sera arbitraria. Y como no existe competencia en la adquisicin, no hay
razn para asignar menos a cada beneficiario actual cuando se identifiquen ms
beneficiarios. En consecuencia, el mtodo a utilizar para asignar el valor a los
beneficiarios no seguira un modelo proporcional. Por esta razn, el SNA93 no
permite la asignacin del valor de los servicios colectivos al consumo de los
hogares, y la CST contempla esta restriccin al no asignar tales valores al
consumo turstico.
2.83 No obstante, dado que para algunos objetivos podra resultar de inters medir los
gastos del gobierno en ciertos servicios colectivos no de mercado utilizados por los
visitantes y por las actividades productivas que los atienden, se incluyen dentro de
un agregado ms amplio, la Demanda turstica.
26
SNA93 9.83
32
b.
c.
33
2.87 Activos no producidos, tales como el terreno y ciertos intangibles tales como una
marca adquirida por las ramas de actividad turstica tambin facilitan la actividad
productiva y podran representar un componente importante de la inversin no
financiera. Los activos no producidos son activos no financieros que tienen su
27
origen por vas distintas de los procesos de produccin. Estos activos no forman
parte conceptualmente de la Formacin Bruta de Capital Fijo del marco de las
Cuentas Nacionales y se conceder un lugar separado y diferente para registrar
las operaciones de dichos activos, dentro del anlisis sectorial presentado como
una extensin de la CST. La misma situacin sucede con programas de derechos
a tiempo compartido; el poseedor del derecho no tiene la propiedad del alojamiento
objeto del contrato a tiempo compartido sino nicamente un derecho de uso,
limitado en tiempo. Por tanto, estos derechos no se consideran dentro de la
formacin bruta de capital fijo turstica, mientras que las unidades de alojamiento
objeto de estos contratos, forman parte de los activos tangibles no financieros y su
adquisicin neta por parte de cualquier agente forma parte de la formacin bruta
de capital fijo turstica.
27
SNA93, 10.6
34
3.1 De acuerdo con la definicin que ha sido adoptada, el consumo turstico incluye
toda adquisicin de bienes y servicios por, o a cuenta de, un visitante, para y
durante su viaje y estancia en destino.
3.2 En consecuencia, el mbito del consumo turstico es prcticamente el mismo que
el mbito del consumo final de los hogares en el SNA93, y por tanto, incluye todos
los bienes y servicios de consumo.
3.3 Sin embargo, no todos estos bienes y servicios tienen la misma importancia para la
estimacin del consumo turstico. Todos sabemos por experiencia, que el nivel y
estructura de nuestro consumo se modifica cuando estamos lejos de nuestro
entorno habitual. Esto significa que las estructuras y clasificaciones relevantes para
el estudio y descripcin del consumo de los hogares podran no resultar tan
interesantes cuando nos centramos especficamente en el turismo.
3.4 Este asunto es admitido por el SNA93, el cual recomienda comenzar el desarrollo
de la Cuenta Satlite con orientacin funcional por analizar la estructura del gasto
1
por producto y considerar qu actividades suministran estos bienes y servicios.
3.5 Siguiendo el SNA93,
El primer paso consiste en definir los bienes y servicios que se consideran
especficos de este campo. Conviene distinguir en este contexto dos tipos de
bienes y servicios especficos: los bienes y servicios caractersticos y los bienes y
servicios conexos. La primera categora comprende los productos que son tpicos
del campo en estudio... La segunda categora, los bienes y servicios conexos,
incluye productos cuyas utilizaciones interesan porque encajan claramente en el
concepto de gasto en un campo dado, sin llegar a ser tpicos de ese campo, bien
por su naturaleza, bien por estar clasificados en categoras ms amplias de
productos... La frontera precisa, entre los productos caractersticos y los conexos
depende de la organizacin econmica de cada pas y de la finalidad de la Cuenta
2
Satlite.
En las Cuentas Satlites efectivas, es necesario para fines analticos, mostrar por
separado los usos de los bienes y servicios caractersticos y los usos de los bienes
3
y servicios conexos .
SNA93, 21.16
SNA93, 21.61-62
3
SNA93, 21.66
2
35
3.6 Para el objetivo de este marco conceptual, el tema de la clasificacin tiene que ser
considerado desde dos puntos de vista diferentes que se complementan entre s.
Son los siguientes: la adaptacin a las necesidades y asuntos especficos de cada
situacin en la cual se aplica el marco conceptual; y la comparabilidad
internacional.
3.7 Si la atencin se centra en la adaptacin a las necesidades de cada caso
especfico, este marco conceptual slo podra proporcionar una orientacin sobre
el criterio que podra utilizarse para determinar los bienes y servicios especficos
del turismo, y concede libertad a los responsables de confeccionar las cuentas
para que realicen sus propias elecciones.
3.8 Sin embargo, la OMT es tambin consciente de su funcin y responsabilidad
institucional y, a travs de este marco conceptual, pretende proporcionar una base
que sirva para lograr la comparabilidad internacional. Por consiguiente, en
particular sobre este tema de la clasificacin, el marco de la CST debe combinar
una gua flexible, susceptible a las necesidades especficas de cada compilacin
especfica, y una base sobre la que se establezca la comparabilidad internacional.
Debido a la actual carencia de experiencias extensibles a la compilacin detallada
de las Cuentas Satlites de Turismo, esta base slo puede ser mnima. En el
futuro, a medida que se vaya acumulando experiencia, se ampliar y modificar.
3.9 Con el propsito de combinar los dos objetivos, de comparabilidad internacional de
un ncleo central de bienes y servicios (y actividades productivas) por un lado, y de
susceptibilidad a las necesidades especiales, capacidad tcnica y desarrollo
estadstico de los responsables de confeccionar las cuentas por otro lado, la CST
propone, por ahora a un nivel agregado, la determinacin de unos bienes y
servicios caractersticos comunes, para ser solicitados con el fin de publicar
resultados que pudieran ser objeto de comparabilidad internacional (y es esta lista
4
la que figura en las tablas de la CST propuesta) , mientras que cada pas debera
establecer su propia lista de bienes y servicios especficos (esto es, caractersticos
ms conexos), que seran propios de cada pas.
3.10 La identificacin de productos caractersticos y conexos debera estar sujeta a los
principios que se enuncian en los prrafos siguientes.
3.11 Los bienes y servicios caractersticos y conexos, a diferentes niveles de detalle
de las clasificaciones, se deduciran a partir del Cdigo de Producto Turstico, un
proyecto sobre clasificaciones de bienes y servicios tursticos desarrollado en
paralelo por la OMT aplicando los siguientes criterios:
CST 1.5
36
3.12 La lista agregada de productos caractersticos identificada por la OMT se limita, por
ahora, a los servicios por tres razones principales: la primera es que, en la primera
aproximacin, estamos ms interesados en concentrarnos en las actividades
econmicas que consisten en vender bienes a los visitantes que en la produccin de
los mismos. En consecuencia, en el caso de los bienes, inicialmente nos
centraremos en su comercio al por menor, no en su produccin; otra razn, es la
gran diferencia en los bienes adquiridos por los visitantes, en los pases y lugares
visitados ; finalmente, las dificultades encontradas por la mayora de los pases para
identificar estos productos adquiridos por los visitantes, ms all de los amplios
conceptos de compras o souvenirs, hace que no sea posible, en la mayora de las
compilaciones, conseguir un mayor desglose.
3.13 Se concentra en los servicios que tradicionalmente se han considerado como
servicios tursticos, ya que responden a las necesidades ms generales y a los
deseos de los visitantes, como pueden ser: alojamiento, servicio de provisin de
alimentos y bebidas, transporte a larga distancia y servicios asociados (incluido el
alquiler de coches); servicios de organizacin de viajes, guas tursticos; y servicios
recreativos y culturales.
3.14 Los productos conexos (aquellos productos especficos que no se consideran
caractersticos) haran referencia a categoras de artculos diferentes: aqullos
que, an pudindose encontrar en la mayora de las circunstancias, son de menor
importancia, como los servicios de taxi; y aqullos cuyo acontecimiento podra ser
especfico de ciertas caractersticas locales del lugar visitado y podran no resultar
necesariamente importantes en cualquier otra parte, tales como artculos de
artesana y de recuerdo;
3.15 Por tanto, de acuerdo con esta forma de proceder, el universo de todos los bienes
y servicios se divide de la siguiente forma:
37
Bienes y
Servicios
especficos
Bienes y
Servicios
Caractersticos
Bienes y
Servicios no
especficos
Bienes y
Servicios
Conexos
3.16 Con el fin de aclarar las discusiones sobre los conceptos de caracterstico y
conexo, merece la pena observar que los significados de estos trminos en el
contexto de esta recomendacin internacional difieren de los significados
otorgados a estas palabras en la recomendacin general del SNA93 relativa a las
5
Cuentas Satlites. Esto tiene que ser reconocido y aceptado. Se debe al hecho
de que la OMT esta actuando aqu en su condicin de proveedor de armonizacin
internacional por motivo estadstico en un campo especifico, a saber el turismo,
que no fue considerado por el SNA93, el cual, en su recomendacin slo hace
referencia al caso de un pas individual que decide por s mismo abordar, por su
propia cuenta, la compilacin de una Cuenta Satlite.
3.17 Por esta razn, el trmino caracterstico se eligi para designar aquellos bienes y
servicios (y actividades) sobre los que es posible considerar la comparabilidad
internacional y, en consecuencia, constituira el ncleo de las compilaciones
cuando se orienten hacia esta comparabilidad, mientras que el trmino conexo se
eligi para indicar aqullos que seran propios de cada compilacin y sobre los que
no se pretende, de forma sistemtica, la comparabilidad.
a)
b)
38
SNA93, 21.98
CTS 4.67 a 4.77
8
En los pases donde la produccin y venta de artculos de artesana a los visitantes son importantes, stos son
mayoritariamente comerciados a travs de los minoristas
9
Ver Captulo II , parte B, 6.1
7
39
11
La produccin de bienes;
La produccin de servicios colectivos no de mercado dado que no forman
parte del consumo turstico;
La construccin y venta de cualquier tipo de bienes de capital y activos no
financieros, incluidos los edificios, ya que no forman parte del consumo
turstico.
3.29 Debido a la particular naturaleza del consumo turstico, que no se define por los
productos que son objeto de este consumo sino por la particular situacin en la
que el consumidor se encuentra (es decir, viaja lejos del hogar), podran existir
diferencias importantes entre la produccin de las actividades caractersticas del
turismo en un pas y su consumo interior turstico. La importancia de estas
diferencias depende del grado en el que la oferta a los visitantes es realizada por
productores que no pertenecen a la categora de actividades productivas del
turismo, y tambin del grado en el que la oferta a no visitantes es realizada por
parte de productores que pertenecen a esta categora. El nivel de detalle de la
informacin disponible, en trminos de bienes y servicios y actividades, tambin
tiene un importante efecto sobre esta diferencia.
3.30 El cuadro 3.1 muestra esta situacin: las celdas marcadas con la doble lnea
indican el enfoque de anlisis de la oferta turstica que ofrece la CST.
Anlogamente, las celdas sombreadas engloban los aspectos en los que se
centra el anlisis del consumo turstico. Esto refleja que no existe razn para que
10
La Clasificacin Internacional Uniforme de las Actividades Tursticas, primera versin producida por la OMT,
est basada en la Clasificacin Internacional Industrial Uniforme (CIIU) rev3, 1990 de Naciones Unidas
11
Precisamente porque son adquiridos a travs de los minoristas, y no son vendidos directamente a los
visitantes por parte de los productores
40
Productos
caractersticos
del turismo
Resto de actividades
productivas
Produccin
principal
Resto de
productos
Resto de
productos
Productos
caractersticos
del turismo
Enfoque
de anlisis
del
consumo
turstico
Visitantes
No visitantes
Enfoque de anlisis de la
oferta de turismo
SNA93,15.14.
SNA93, 21.103
14
SNA93, 15.16
15
SNA93, 5.21 Ver 21.8 para el papel central del establecimiento en la contabilidad satlite
16
SNA93, 15.13
13
41
Valor aadido
3.34 Como sucede en todas las actividades econmicas del marco conceptual del
SNA93, el funcionamiento de las ramas de actividad turstica en el campo de la
produccin se describe mejor a travs de un conjunto de tablas que muestren la
composicin de la produccin por producto, la composicin de los insumos (inputs)
por producto, y la remuneracin de los factores de produccin.
3.35 La importancia econmica de una actividad productiva normalmente se mide por
su valor aadido, una medida que asegura que no existen duplicaciones cuando se
comparan y agregan diferentes actividades productivas y que es totalmente
independiente de la organizacin institucional de los procesos de produccin. Este
es el indicador de la importacin econmica del turismo que se resalta en la CST.
a.
b.
3.36 Dado que el valor aadido pretende medir el valor adicional creado durante un
proceso de produccin, debera medirse en trminos netos, ya que el consumo de
capital fijo es un coste de produccin. Sin embargo, el consumo de capital fijo
puede resultar difcil de medir en la prctica y no siempre es posible hacer una
17
estimacin satisfactoria de su valor y por tanto del valor aadido neto.
La CST
adopta la valoracin bruta del Valor Aadido.
3.37 El valor aadido es una medida que est relacionada con un proceso de
produccin considerado en su conjunto, es decir, una combinacin de insumos
(inputs), bienes de capital, mano de obra y tecnologa, con el fin de obtener una
combinacin de productos (outputs). Como para otras ramas de actividad, se
puede contabilizar, de forma precisa, el valor aadido de las ramas de actividad
del turismo como la suma del valor aadido de las actividades caractersticas del
turismo. Es este indicador el que refleja la importancia econmica de las ramas de
actividad turstica de una forma comparable al valor aadido de otras ramas de
actividad.
17
SNA93, 6.4-5
42
C.2
El empleo
3.40 Por razones polticas, podra ser interesante asociar a los empleados caractersticas
como sexo, edad, nacionalidad, jornada laboral, nivel de estudios, ocupacin, salarios y
total de costes laborales; o caractersticas del puesto de trabajo en s mismo, tales
como, eventual, permanente, a tiempo parcial, a tiempo completo; o del tamao del
establecimiento o naturaleza jurdica de la unidad institucional en la que opera en el
establecimiento. Asmismo, muchas de estas caractersticas tambin se pueden utilizar
como clasificaciones transversales a las bsicas.
3.41 El turismo presenta peculiaridades que es preciso considerar cuando se hace
referencia al empleo. En muchos casos, el consumo turstico, en particular el que
resulta del turismo receptor, no abarca todo el ao de forma uniforme. Ms bien,
muchos destinos sufren fluctuaciones en sus actividades tursticas debido a la
estacionalidad de la demanda como respuesta a sus condiciones: una estacin de
esqu ser visitada mayoritariamente en los meses de invierno, mientras que las
18
SNA93, 17.8
SNA93, 17.12
20
SNA,93 17.14
19
43
44
4.2
A.
4.3
4.4
Las diferencias formales entre las tablas de la CST y las del SNA93 son
numerosas, pero son debidas principalmente a diferencias en la presentacin
ms que a diferencias en los conceptos. En consecuencia, el desarrollar una CST
de un pas exige al responsable de la compilacin, no slo disponer de un
conjunto bsico de procedimientos de recogida directa de datos, sino tambin
realizar una transformacin de la informacin existente en las Cuentas Nacionales
a la orientacin turstica incorporada en la CST. Esta transformacin consiste en:
a.
b.
c.
La obtencin del valor de los servicios de las agencias de viajes a partir de los
costes de los servicios en los cuales estn incluidos (principalmente transporte,
paquetes tursticos, y alojamiento) con el fin de considerar de forma explcita los
servicios de las agencias de viajes como parte de las ramas de actividad turstica
de un pas. Esto requiere tambin identificar en el consumo turstico receptor y
en el consumo turstico emisor, la residencia de los diferentes proveedores de los
servicios (ejemplo: transporte areo, alojamiento en hotel) as como la de la
agencia de viajes en s misma.
El desglose del valor de los bienes adquiridos por los visitantes entre el
margen del minorista correspondiente a la produccin tpica de una actividad
d.
CST 1.7
45
4.5
Debido a que las operaciones monetarias son los componentes ms importantes del
consumo turstico, primero se consideran las tablas que se centran en el consumo
turstico monetario segn las diferentes formas de turismo, dada su relevancia
global dentro del consumo turstico total (tablas 1 a 3). A continuacin, una tabla
(tabla 4) aade de forma global todos los componentes del consumo turstico,
monetarios y no monetarios, ya que no siempre es posible en todos sus
componentes diferenciar las formas de turismo implicadas, y esto da como
resultado el agregado del consumo interior turstico, que es la variable a comparar
con la oferta interior.
4.6
4.7
Una confrontacin global del consumo interior turstico con las actividades de oferta
(produccin) transformada, donde se destacan los productos y actividades productivas
tursticas, se presenta a continuacin (tabla 6), a partir de la cual se pueden obtener el
Valor Aadido Turstico y el PIB generado por el consumo turstico.
4.8
4.9
4.10 Finalmente, se propone una tabla (tabla 10) con el fin de recoger otros indicadores
cuantitativos, bsicamente en trminos de unidades fsicas (nmero de visitantes,
utilizacin de la capacidad y otros semejantes) relacionados con los valores
presentados en las tablas previas.
4.11 Cada pas establecer que las tablas que desea elaborar en su CST. No obstante,
para que un conjunto de cuentas econmicas, que siguen los principios del
SNA93, sea considerado una Cuenta Satlite de Turismo, deben incluir al menos
una presentacin de la oferta por ramas de actividad turstica y del consumo de
los visitantes, con un cierto detalle en trminos de bienes y servicios y actividades
productivas, ya que sto constituye el corazn del sistema de la CST. Las cuentas
que se concentran nicamente en la demanda turstica o nicamente en la oferta
de las ramas de actividad turstica no constituyen una Cuenta Satlite de Turismo.
En cualquier caso, la OMT sugiere que la presentacin de resultados siempre est
46
4.12 La mayora de las tablas que aqu se presentan se pueden establecer tanto a
precios corrientes como a precios constantes, en moneda nacional y, para el
turismo internacional, en divisas. Las valoraciones a precios constantes slo se
pueden aplicar, de forma vlida, sobre las partidas relativas a los productos, tanto
de mercado como no de mercado. Las valoraciones a precios constantes se
deberan realizar siguiendo los principios del SNA93.
4.13 En el anexo 5, se presenta una serie de hojas de trabajo as como un esquema
operativo que muestra sus interrelaciones con las tablas de la CST. Pretenden
proporcionar alguna orientacin a los pases para generar las tablas de la CST.
Una amplia referencia a sus contenidos se llevar a cabo en la descripcin de las
variables incluidas en las tablas, ya que muchas de ellas son resultado de las
compilaciones propuestas en las hojas de trabajo.
A.1. Clasificaciones utilizadas
CST 1.5
Si fuera posible, los servicios de transporte de pasajeros deberan estar separados de los servicios de
transporte de mercancas ya que bsicamente los servicios de transporte de pasajeros deben ser considerados
como actividad caracterstica del turismo
47
4.22 Finalmente, un tercer grupo de otras actividades incluye todas las otras
actividades productivas que no pertenecen a las citadas anteriormente.
A.2. Las tablas
Tablas 1, 2, 3: Consumo turstico por productos y formas de turismo;
operaciones monetarias.
4.23 Las tablas 1 a 3 describen los componentes ms importantes del consumo turstico.
Se centran en la descripcin del consumo turstico (limitndose a las operaciones
monetarias) para cada forma de turismo por categoras de productos. La tabla 1 se
centra en el turismo receptor, la tabla 2 en el turismo interno, y la tabla 3 en el turismo
emisor. El desglose por productos es el recomendado para todas las tablas.
4.24 En todos los casos, se diferencian dos bloques de columnas, que hacen referencia
a una valoracin bruta (bloque izquierdo) y una valoracin neta de los paquetes
tursticos (bloque derecho). En cada uno de ellos, se facilitan columnas diferentes
para excursionistas, turistas y un total de visitantes que resulta de la suma de las
dos anteriores. Los excursionistas, por definicin, no pernoctan y por tanto no
consumen servicios de alojamiento.
4.25 Dos filas adicionales relacionan estos valores con el nmero de llegadas y
pernoctaciones. Esto genera una correspondencia entre los datos monetarios y los
indicadores no monetarios. A pesar de que la variacin en el nmero de llegadas y
de pernoctaciones no corresponde estrictamente a indicadores de volumen en el
sentido de las cuentas nacionales, es importante contrastar las evoluciones del
gasto per cpita o del gasto por noche y, por tanto, validar la calidad de los datos.
4.26 El valor total del consumo de paquetes tursticos debera figurar en la fila servicios de
tour operadores de las tablas 1, 2 y 3 en la columna valoracin bruta. Las hojas de
trabajo 2a y 2b proporcionan la informacin para convertir la valoracin bruta de los
paquetes tursticos en valoracin neta. Una valoracin bruta est ms prxima al
gasto en consumo tal y como se percibe por parte de los visitantes; sin embargo, una
valoracin neta nos conduce poco a poco a la aproximacin entre el consumo y la
oferta.
4.27 Para el turismo interno y el turismo emisor, el valor total del consumo turstico no
vara cuando se utiliza un mtodo diferente para evaluar los paquetes tursticos; si
se observa el bloque valoracin bruta de los paquetes tursticos o el bloque
valoracin neta de los paquetes tursticos, nicamente se modifica el desglose
por productos, puesto que el total para cada columna es el mismo.
4.28 Esto no es cierto en el caso del turismo receptor. Las hojas de trabajo 2a y 2b
dejan claro que existen componentes de los paquetes tursticos producidos
interiormente que son producidos por no residentes y, por tanto, deben ser
excluidos del consumo turstico receptor, mientras que, al mismo tiempo, existen
componentes de paquetes tursticos producidos en el extranjero que son
producidos interiormente y por tanto deberan ser incluidos en el consumo turstico
receptor. Generalmente, existe una diferencia en el valor del total del consumo
turstico receptor si los paquetes tursticos se valoran en trminos brutos o si se
48
4.29 Para el turismo emisor es necesario un desglose adicional con el fin de lograr medir
el consumo interior turstico dado que esta variable requiere identificar la demanda de
todas las formas de turismo que es satisfecha dentro de la economa interior; como se
ha visto, el lugar donde se produce el consumo turstico difiere del lugar de destino del
turismo, ya que los gastos podran realizarse en el lugar de partida del viaje. En
consecuencia, cada una de las columnas identificadas previamente para otras formas
de turismo, ahora se desglosa en dos componentes: el consumo satisfecho por
proveedores residentes y el satisfecho por proveedores no residentes.
Tablas 4: consumo turstico por productos y formas de turismo, operaciones
monetarias y no monetarias
4.30 Las tablas 4a y 4b nos llevan a una evaluacin global del consumo interior
turstico y del total del consumo turstico por productos, donde se consideran tanto
las operaciones monetarias como las no monetarias. Mientras en la tabla 4a se
utiliza una valoracin bruta, en la tabla 4b prevalece una valoracin neta.
4.31 La estructura de las tablas 4a y 4b es similar: se presentan 8 columnas,
numeradas del 1 al 8; la columna (1) se refiere al consumo turstico receptor
(operaciones monetarias); la columna (2) se refiere al turismo interno (operaciones
monetarias); las columnas (3) y (4) se refieren al consumo turstico emisor
(operaciones monetarias) donde la columna (3) representa el consumo adquirido a
proveedores residentes, y la columna (4) representa el consumo adquirido a
proveedores no residentes; de forma anloga, las columnas (5) y (6) se refieren al
consumo turstico -total de operaciones no monetarias, que se desglosan en
aqullas adquiridas a proveedores residentes (columna (5)) y las adquiridas a
proveedores no residentes (columna (6)). Las dos ltimas columnas muestran el
consumo interior turstico como la suma de las columnas (1), (2), (3) y (5)
(nicamente el consumo adquirido a los proveedores residentes) y el consumo
turstico total que corresponde a la suma de todas las columnas de la (1) a la (6).
4.32 En la tabla 4a, los flujos se valoran en su forma original sin ajustes.
49
4.33 En la tabla 4b, estos flujos se transforman, y hablamos de una valoracin neta o
presentacin ajustada. Esta valoracin neta consiste en:
4.34 Como consecuencia de estos ajustes, no se produce ninguna variacin en los valores
totales del consumo comparados con la tabla 4a, con la excepcin del consumo
turstico receptor, debido a los ajustes asociados a la valoracin neta de los paquetes
tursticos. En consecuencia, para el consumo monetario los totales son aqullos que
figuran en las tablas 1,2 y 3 del bloque: valoracin neta de los paquetes tursticos.
4.35 Respecto a la clasificacin de productos, dado que los productos caractersticos
no incluyen los bienes, no se requiere ninguna modificacin en esa categora.
Respecto a los productos conexos y los productos no especficos, los bienes han
de ser desglosados en sus mrgenes de comercio minoristas y en el resto del
valor a precios de comprador. Estos valores residuales de los bienes ahora se
presentan dentro de un bloque separado en la parte final de la tabla, donde se
separan los bienes producidos interiormente de los importados. En consecuencia,
la parte superior de la tabla se refiere ahora, nicamente, a los servicios.
4.36 Los datos a anotar en las columnas 5 y 6 se pueden obtener directamente de las
hojas de trabajo 3b, mientras que aqullos a anotar en las columnas previas
tienen que ser calculados a partir de los datos que figuran en las tablas 1,2 y 3.
4.37 La tabla 4b proporciona los datos del consumo turstico que ahora pueden ser
integrados directamente dentro del esquema en el que se pueden comparar el
consumo y la oferta.
Tabla 5: Cuentas de produccin
4.38 La tabla 5 presenta las cuentas de produccin de las ramas de actividad turstica
de la economa de compilacin de forma adecuada para la comparacin con el
consumo turstico, donde las ramas de actividad turstica y los productos
caractersticos del turismo se resaltan e incorporan dentro de un marco general de
anlisis. Esta tabla de produccin se ajusta oficialmente al formato establecido en
4
el SNA 93: la produccin se desglosa por productos, se valora a precios bsicos
y se representa en la parte superior de la tabla. Despus se presenta el consumo
intermedio, tambin llamado insumos o inputs, se desglosa de acuerdo a la
5
clasificacin de la CCP y se valora a precios de comprador. La diferencia entre
estos dos valores se llama Valor Aadido a precios bsicos y se desglosa, de
nuevo, en sus componentes en un tercer bloque de filas.
4
5
SNA93 6.205 a)
SNA93 6.215
50
4.39 En las columnas, las cuentas de produccin de las ramas de actividad turstica se
presentan de forma individual y cada pas tambin puede presentar de forma
detallada las actividades conexas que consideren relevantes. La produccin se
valora a precios bsicos y el desglose corresponde a una presentacin neta que fue
discutida anteriormente; la conversin a partir de los datos originales de la
produccin a la presentacin neta se facilita a travs de las hojas de trabajo 4a y 4b.
4.40 En los comentarios que acompaan a las hojas de trabajo, se describen los
efectos de las conversiones sobre el valor de la produccin, consumo intermedio y
valor aadido de las actividades; se muestra como estas conversiones aunque
pueden alterar los valores de la produccin, las importaciones, las exportaciones,
y el consumo intermedio, no modifican los valores del valor aadido de las
actividades.
4.41 La parte inferior de la tabla presenta de forma detallada los insumos de los
procesos de produccin (clasificados de acuerdo a la CCP) y, a continuacin, el
valor aadido para cada actividad productiva y sus componentes. El consumo
intermedio de las diferentes actividades podra presentarse con el detalle que
cada pas considere adecuado para su posterior anlisis de la interrelacin de las
actividades tursticas con otras actividades productivas. Estrictamente, slo es
necesario de forma detallada la produccin de las actividades caractersticas. En
una etapa preliminar, nicamente se podra presentar el consumo intermedio total
de las actividades.
Tabla 6: La oferta y el consumo turstico de servicios por productos
4.42 Ahora estamos en condiciones de formular el ncleo de la CST, donde tiene lugar
la confrontacin de la oferta y el consumo, y donde se pueden realizar los clculos
del Valor Aadido Turstico (VAT) y del PIB Turstico y sus componentes.
4.43 Las filas de la tabla 6 son similares a las de la tabla 5. Esto es, el primer bloque de
filas detalla la produccin por productos caractersticos del turismo, destacando los
servicios, y dentro de stos, los servicios caractersticos del turismo. La produccin
total de una actividad se obtiene como la suma de sus producciones por producto. A
continuacin, un bloque de filas muestra el consumo intermedio por producto y el total.
La diferencia entre la produccin total (a precios bsicos) y los insumos totales (a
precios de comprador) proporciona el valor aadido a precios bsicos. El ltimo bloque
de filas corresponde a los componentes del valor aadido.
4.44 Las columnas de la tabla 6 estn, en primer lugar, organizadas por actividades
productivas, resaltando las ramas de actividad turstica. A la oferta por los
productores nacionales se le aade una columna que representa la oferta dentro
de la economa nacional de servicios importados (los casos marginales de los
servicios de transporte dentro de la economa domstica por parte de productores
no residentes, o los servicios de seguros facilitados por compaas no residentes
para viajes de carcter interno...). Esta oferta interior total se compara
sistemticamente con el consumo interior turstico producto por producto (es decir,
para cada fila) con la excepcin del valor de los bienes (neto de servicios de
comercio minorista) que han sido diferenciados en la tabla y se excluyen de la
confrontacin. Se establece un ratio del consumo interior turstico para cada
51
52
6
7
53
b.
c.
d.
e.
54
4.58 No est basado en otras experiencias previas que no sean las recomendaciones
realizadas para la evaluacin de los servicios colectivos no de mercado, que
emplean la siguiente clasificacin:
normativa general
4.61 La tabla 10 presenta algunos indicadores cuantitativos sin expresin monetaria que
han sido utilizados en la mayora de las tablas previas: nmero de llegadas (o salidas)
por formas de turismo y duracin de la estancia, indicadores fsicos respecto a los
modos de alojamiento; modos de transporte utilizados por los visitantes extranjeros
para entrar en la economa de compilacin; y, por ltimo, nmero y tamao de los
establecimientos que pertenecen a las actividades caractersticas del turismo y a las
8
actividades conexas al turismo. Como afirma el SNA93 explcitamente , los
indicadores fsicos son un componente esencial de las Cuentas Satlites y en ningn
caso deberan considerarse como una parte secundaria de stas.
B.
Los agregados
55
4.63 Estos agregados principales necesitan ser comparables dentro de una economa
con otros macro-indicadores, y entre economas.
4.64 Los agregados que se presentan se pueden medir en moneda nacional o en
alguna otra moneda. El uso de la moneda internacional posibilita que la
comparabilidad internacional sea ms directa.
4.65 Tambin se pueden facilitar a precios corrientes (es decir, los que prevalecen
actualmente), o a precios constantes (es decir, relativos a los precios en una base
o perodo de referencia). La presentacin ltima est diseada para resaltar las
variaciones en volumen de las actividades, diferentes de las variaciones de
precios, y facilitar las comparaciones a lo largo del tiempo.
B.1.
B.1.a.
Consumo turstico
4.68 Si se aplican los mismos principios del SNA93 que regulan la compilacin de las
Cuentas Nacionales de un pas, tiene sentido comparar estos agregados con los
agregados principales de Cuentas Nacionales, en particular se compararan con el
Producto Nacional Bruto, o con el Producto Interior Bruto, as como con el total de
importaciones, total de exportaciones, total del consumo final de los hogares o el
9
supervit o dficit del sector pblico. Sin embargo, debe sealarse que los
agregados totales de la CST no se pueden expresar como una participacin del
Producto Interior Bruto o del consumo final de los hogares a nivel agregado,
9
El SNA93 distingue claramente entre el Producto Interior Bruto como la medida de la produccin de todas las
unidades institucionales residentes de un pas y Producto Nacional Bruto como la medida de la renta de todas
estas mismas unidades. Para resaltar esta diferencia, el SNA93 renombra al Producto Nacional Bruto Renta
Nacional Bruta (RNB). SNA93,7.16-7.17
56
puesto que difieren en cobertura, ya que el consumo (total) turstico incluye flujos
(gastos de negocios) que las Cuentas Nacionales clasifican como consumo
intermedio de las actividades productivas y no como parte de la demanda final.
B.1.b. Oferta turstica
4.69 Con el fin de caracterizar la oferta turstica, se utilizan tres indicadores que son
ligeramente diferentes y complementarios entre s.
Valor Aadido de las ramas de actividad turstica
4.75 Por otro lado, el VAT tambin incluira el correspondiente Valor Aadido asociado
a la produccin de aquellas actividades secundarias que, a pesar de ser
caractersticas del turismo, se generan en establecimientos cuya actividad
principal no se corresponde con una actividad caracterstica del turismo.
4.76 Es importante sealar que, el VAT no es observable directamente y debe ser
estimado en base a encuestas a visitantes y otras tcnicas que establezcan la
proporcin de la produccin de un establecimiento consumida por los visitantes.
Esta estimacin se complica por el hecho de que un establecimiento puede
producir productos secundarios que no se entreguen a los visitantes, aunque
formen parte del valor aadido del establecimiento. Diferenciar este valor aadido
no turstico puede resultar una tarea difcil.
Producto Interior Bruto (PIB) generado por el consumo turstico (PIB turstico)
4.77 Siguiendo las recomendaciones del SNA93, el valor aadido de los agentes que
llevan a cabo las operaciones se establece a precios bsicos. Esto es, las
producciones se valoran excluyendo los impuestos netos sobre los productos (es
decir, impuestos indirectos netos de subvenciones sobre la produccin), y los
insumos se valoran a precios de comprador, esto es, incluidos los mrgenes de
comercio y de transporte y todos los impuestos netos sobre los productos. Sin
embargo, aunque el gasto de consumo se valora en el SNA93 a precios de
comprador, esto es, incluidos todos los impuestos netos sobre los productos,
existe una proporcin de la recaudacin impositiva sobre los productos y sobre las
importaciones de un pas que se asocia directamente al consumo turstico.
4.78 Dado que el PIB total de una economa es igual a la suma del valor aadido
generado por todas las actividades productivas (a precios bsicos) ms los
impuestos netos sobre los productos y las importaciones, es posible establecer
normas para medir el PIB generado por el consumo turstico. Este es la suma del
valor aadido (a precios bsicos) generado en las ramas de actividad turstica y en
otras actividades en respuesta al consumo interior turstico y el importe de los
impuestos netos sobre los productos y sobre las importaciones incluido dentro del
valor de este gasto.
4.79 El cuadro 4.1 muestra la relacin entre estos dos indicadores y el valor aadido de
las ramas de actividad turstica.
58
Valor aadido de
las ramas de
actividad turstica
Valor Aadido
Turstico (VAT)
PIB turstico
Si
Si
Si
Si
No
No
No
Si
Si
No
No
No
No
No
Si
Incluye adems la oferta a visitantes residentes que viajan al exterior pero consumen bienes y servicios en el
pas compilador antes y despus del viaje al exterior.
59
B.2.
Otros agregados
4.81 De forma anloga al Valor Aadido Turstico y al PIB turstico, los analistas
desean establecer algun agregado de medida del empleo turstico, en el que
cualquiera de los indicadores que fueron presentados previamente (nmero de
puestos de trabajo, nmero de horas trabajadas, puestos equivalentes a tiempo
completo), estaran directamente asociados al consumo turstico.
4.82 Dado que el empleo es una variable asociada a los procesos productivos, nos
encontramos en una situacin similar a la del PIB: el empleo generado por las
ramas de actividad turstica, un indicador que muchos pases podran estar en
disposicin de confeccionar, se percibe como un indicador inadecuado debido a
las importantes discrepancias comentadas anteriormente entre el consumo interior
turstico y la oferta por parte de las actividades caractersticas del turismo.
4.83 En este caso, incluso en mayor medida que en el caso del PIB y del VAT, la
asociacin de un nivel de empleo a una parte especfica de la produccin de un
proceso productivo, que es necesaria para el clculo del empleo generado por el
consumo turstico, es difcil de lograr y justificar tericamente.
4.84 Debido a la carencia de indicios empricos y tericos slidos respecto a la
asignacin de empleo a una parte especfica de la produccin, el presente marco
conceptual no incluir la compilacin de ninguno de los agregados de empleo
turstico generado por el consumo turstico.
4.85 En consecuencia, y por ahora, la CST nicamente considerar el clculo del
empleo total en las ramas de actividad turstica, utilizando el indicador nico de
nmero de puestos de trabajo.
4.86 No obstante, la interpretacin y la presentacin de este indicador limitado, debe
ser particularmente cautelosa, porque la variable que caracteriza al empleo
(empleo en las ramas de actividad turstica) y el Valor Aadido Turstico o el PIB
turstico, no son estrictamente comparables, ya que sus universos de referencia
son diferentes. Cualquier clculo obtenido a partir de estos agregados en trminos
de ratio de PIB o Valor Aadido por puesto de trabajo, debe ser cuidadosamente
eludido, porque no se refieren al mismo conjunto conceptual. Unicamente con el
PIB o el Valor Aadido de las ramas de actividad turstica, dicha relacin es
significativa.
4.87 Es necesario un muy amplio campo de investigacin terica y de trabajo
estadstico con el objetivo de que la CST facilite a los encargados de confeccionar
las cuentas alguna orientacin necesaria para tan importante asunto; en el
captulo 5, se har algun comentario sobre los trabajos futuros a desarrollar en
este campo.
60
4.94 A pesar de que los servicios colectivos no de mercado han sido excluidos del
consumo de los visitantes, sto no quiere decir que no exista inters en medir la
cuanta de los gastos de la administracin pblica en el anlisis, control,
promocin, financiacin, planificacin, etc. de los campos relacionados con el
turismo y que no tenga cabida en la medida del agregado relativo a la importancia
econmica del turismo.
10
CST 4.53
61
SNA93, Cap.21
CST 4.83, 4.90 y 4.96
62
b.
c.
d.
e.
f.
g.
h.
4.104 En todos los casos, se recomienda iniciar el proceso de compilacin de una CST
por un estudio de viabilidad donde se identifiquen las necesidades especiales de
la economa de compilacin y se confronten con las posibilidades estadsticas del
proyecto. En este estudio, sera deseable identificar de forma separada, los
63
4.105 Una vez enunciadas estas consideraciones preliminares, los criterios generales
que pueden orientar la elaboracin de una Cuenta Satlite del Turismo son:
a.
b.
c.
13
CST 2.47
64
d.
65
TABLA 1
Consumo del turismo receptor por productos
(operaciones monetarias)
Productos
excursionistas
A Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento
Servicios tursticos de alquiler de
vivienda por cuenta propia o
gratuitos
Servicios de provisin alimentacin y
bebida
Transporte de pasajeros
Transporte interurbano por ferrocarril
Servicios de transporte por carretera
Servicios de transporte martimo
Servicios de transporte areo
Servicios anexos
Agencia de viajes, tour operador y
guas tursticos
Servicios de agencia de viajes
Servicios de tour operador
Servicios de informacin turstica y de
guas tursticos
Alquiler de equipo de transportes
Servicios culturales
Servicios recreativos y otro
entretenimiento
Productos conexos
bienes2
servicios
B. Productos no especficos
bienes2
servicios
turistas
excursionistas
turistas
total visitantes
No aplicable
(1) En una valoracin bruta de paquetes tursticos, todos los componentes del valor del paquete turstico estn incluidos dentro del consumo receptor
En una valoracin neta de los paquetes tursticos, slo se incluyen los componentes proporcionados por residentes.
(2) Corresponde al valor de los bienes adquiridos por los visitantes a precios de adquisicin.
(3) Diferencia global en valor entre una valoracin bruta y una valoracin neta de paquetes tursticos
66
TABLA 2
Consumo turstico interno por productos
(operaciones monetarias)
Productos
Valoracin bruta
excursionistas
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento
Servicios tursticos de alquiler de
vivienda por cuenta propia o
gratuitos
Servicios de provisin de alimentacin
y bebida
Transporte de pasajeros
Transporte interurbano por ferrocarril
Servicios de transporte por carretera
Servicios de transporte martimo
Servicios de transporte areo
Servicios anexos
Agencia de viajes, tour operador y
guas tursticos
Servicios de agencia de viajes
Servicios de tour operador
Servicios de informacin turstica y de
guas tursticos
Alquiler de equipo de transportes
Servicios culturales
Servicios recreativos y otro
entretenimiento
Productos conexos
bienes(1)
servicios
B. Productos no especficos
bienes(1)
servicios
turistas
excursionistas
TOTAL
nmero de llegadas
nmero de das/pernoctaciones
X
No aplicable
(1) Corresponde al valor de los bienes adquiridos por los visitantes a precios de adquisicin.
67
turistas
total visitantes
TABLA 3
Consumo turstico emisor por productos
(operaciones monetarias)
valoracin bruta
turistas
excursionistas
Productos
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento
Servicios tursticos de alquiler de vivienda por
cuenta propia o gratuitos
Servicios de provisin de alimentacin y bebida
Transporte de pasajeros
Transporte interurbano por ferrocarril
Servicios de transporte por carretera
Servicios de transporte martimo
Servicios de transporte areo
Servicios anexos
Agencia de viajes, tour operador y servicios de
guas tursticos
Servicios de agencia de viajes
Servicios de tour operador
Servicios de informacin turstica y de guas
tursticos
Alquiler de equipo de transportes
Servicios culturales
Servicios recreativos y otro entretenimiento
Productos conexos
Bienes(1)
Servicios
B. Productos no especficos
Bienes(1)
Servicios
TOTAL
proveedor
residente
proveedor
no
residente
X
X
X
X
proveedor
residente
proveedor
no
residente
proveedor
residente
proveedor
no
residente
proveedor
no
residente
proveedor
residente
proveedor
no
residente
proveedor
residente
proveedor
no
residente
X
X
X
nmero de llegadas
nmero de das/pernoctaciones
total visitantes
No aplicable
(1) Corresponde al valor de los bienes adquiridos por el visitante a precios de adquisicin.
68
TABLA 4a
Consumo turstico por productos y formas de turismo
(monetario y no monetario)
(valoracin bruta)
Productos
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento
Servicios tursticos de alquiler de vivienda por
cuenta propia o gratuitos
Servicios de provisin de alimentacin y bebida
Transporte de pasajeros
Transporte interurbano por ferrocarril
Servicios de transporte por carretera
Servicios de transporte martimo
Servicios de transporte areo
Servicios anexos
Agencia de viajes, tour operador y servicios de
guas tursticos
servicios de agencia de viajes
servicios de tour operador
Servicios de informacin turstica y de guas
tursticos
Alquiler de equipo de transportes
Servicios culturales
Servicios recreativos y otro entretenimiento
Productos conexos
bienes1
servicios
B. Productos no especficos
bienes1
servicios
TOTAL
Consumo del
Consumo del
turismo receptor
(op. monetarias)
Turismo interno
(op. Monetarias)
(1)
(2)
Adquirido a
proveedores
residentes
(op. monet.)
(3)
no residentes
X No aplicable
1. Corresponde al valor de los bienes adquiridos por el visitante a precios de adquisicin.
69
Adquirido a
proveedores
(op. monet.)
(4)
Consumo turstico
Total de op. no monetarias
Adquirido a
residentes
(5)
Adquirido a
no residentes
(6)
TOTAL
consumo
interior
turstico
(1+2+3+5)
(7)
TOTAL
consumo
turstico
(1+2+3+
4+5+6)
(8)
TABLA 4b
Consumo turstico por productos y formas de turismo
(monetario y no monetario)
(valoracin neta)
Productos
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento (3)
Servicios de alojamiento turstico por cuenta propia o gratuitos
Servicios de provisin de alimentacin y bebida (3)
Transporte de pasajeros
Transporte por ferrocarril (3)
Servicios de transporte por carretera (3)
Servicios de transporte por va martima (3)
Servicios de transporte areo (3)
Servicios conexos
Agencia de viajes, tour operador y servicios de guas tursticos
servicios de agencia de viajes (1)
servicios de tour operador (2)
Servicios de informacin turstica y de guas tursticos
Alquiler de equipo de transportes
Servicios culturales (3)
Servicios recreativos y otro entretenimiento (3)
Productos conexos
Mrgenes de comercio minorista de bienes conexos
servicios
B. Productos no especficos
Mrgenes de comercio minorista de bienes no especficos
Servicios producidos por residentes
Servicios importados
Consumo del
Consumo del
Consumo de turismo
emisor
Adquirido a Adquirido de
proveedores proveedores
turismo receptor
(op. Monetarias)
Turismo interno
(op. Monetarias)
(1)
(2)
residentes
(op.monet)
(3)
Consumo de turismo
total de op., no monetarias
Adquirido a
Adquirido a
residentes
no residentes
no
residentes
(op.monet)
(4)
(5)
70
(6)
TOTAL
consumo
interior
turstico
(1+2+3+5)
7
TOTAL
consumo
turstico
(1+2+3+
4+5+6)
8
TABLA 5
Cuentas de produccin de las ramas de actividad turstica
(valoracin neta)
pgina (1)
Productos
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento (3)
Servicios de alojamiento turstico por cuenta propia o gratuitos
Servicios de provisin de alimentacin y bebida (3)
Transporte de pasajeros (3)
Transporte por ferrocarril (3)
servicios de transporte por carretera (3)
servicios de transporte por va martima (3)
servicios de transporte areo (3)
servicios conexos
Agencia de viajes, tour operador y servicios de guas tursticos
servicios de agencia de viajes (1)
servicios de tour operador (2)
Servicios de informacin turstica y de guas tursticos
Alquiler de equipo de transportes
Servicios culturales (3)
Recreo y otro entretenimiento (3)
Productos conexos
Mrgenes de comercio minorista de bienes conexos
servicios
B. Productos no especficos
Mrgenes de comercio minorista de bienes no especficos
Servicios
Valor de los bienes producidos interiormente netos de mrgenes de
comercio
Valor de los bienes importados netos de mrgenes de comercio
Hoteles y
similares
Segunda vivienda
en propiedad
Restaurantes y
similares
Pasajeros por va
martima
Pasajeros por va
area
Servicios anexos
a los transportes
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
(1) Corresponde al total del valor recibido de los visitantes, productores de paquetes tursticos y otros servicios tursticos
(2) Corresponde a los mrgenes del productor de paquetes tursticos
(3) El valor es neto de los importes pagados a agencias de viajes
71
TABLA 5
Cuentas de produccin de las ramas de actividad turstica
(valoracin neta)
pgina (2)
Productos
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento (3)
Servicios de alojamiento turstico por cuenta propia o gratuitos
Servicios de provisin de alimentacin y bebida (3)
Transporte de pasajeros (3)
Transporte por ferrocarril (3)
servicios de transporte por carretera (3)
servicios de transporte por va martima (3)
servicios de transporte areo (3)
servicios conexos
Agencia de viajes, tour operador y servicios de guas tursticos
servicios de agencia de viajes (1)
servicios de tour operador (2)
Servicios de informacin turstica y de guas tursticos
Alquiler de equipo de transportes
Servicios culturales (3)
Recreo y otro entretenimiento (3)
Productos conexos
Mrgenes de comercio minorista de bienes conexos
servicios
B. Productos no especficos
Mrgenes de comercio minorista de bienes no especficos
Servicios
Valor de bienes producidos interiormente netos de mrgenes de
comercio
Valor de bienes importados netos de mrgenes de comercio
Alquiler de
equipo de
transporte
Agencias de viajes,
tour-operadores y
guas tursticos
Servicios de ocio y
culturales
Deportes y
servicios de recreo
TOTAL
ramas de actividad
turstica
X
X
X
X
X
X
X
X
X
(1) Corresponde al total del valor recibido de los visitantes, productores de paquetes tursticos y otros servicios tursticos
(2) Corresponde a los mrgenes del empaquetador
(3) El valor es neto de los importes pagados a agencias de viajes
72
TOTAL produccin
de productores
nacionales, a
precios bsicos
(valoracin neta)
Tabla 6
Oferta de servicios y consumo turstico de servicios por productos
(valoracin neta)
Ramas de actividad turstica
Hoteles y similares
Productos
A.
Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento (3)
Servicios tursticos de alquiler de vivienda por
cuenta propia o gratuitos
Servicios de provisin de alimentacin y bebida (3)
Transporte de pasajeros (3)
Transporte interurbano por ferrocarril (3)
Servicios de transporte por carretera (3)
Servicios de transporte martimo (3)
Servicios de transporte areo (3)
Servicios anexos
Agencia de viajes, tour operador y servicios de
guas tursticos
servicios de agencia de viajes (1)
servicios de tour operador (2)
Servicios de informacin turstica y de guas
tursticos
Alquiler de equipo de transportes
Servicios culturales (3)
Servicios recreativos y otro entretenimiento (3)
Productos conexos
bienes (2)
servicios
B.
Productos no especficos
bienes (2)
servicios
Valor de bienes producidos nacionalmente netos de
mrgenes de comercio
Valor de bienes importados netos de mrgenes de
comercio
TOTAL produccin a precios bsicos
1.
2.
3.
4.
5.
6.
7.
8.
9.
produccin
Proporcin
del turismo
Segundas viviendas en
propiedad
produccin
Proporcin
del turismo
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
...
actividades conexas
servicios deportivos y de
recreo
Otras actividades
no especficas
produccin
Proporcin
del turismo
produccin
Proporcin
del turismo
Produccin
Proporcin
del turismo
produccin
Proporcin
del turismo
produccin
Proporcin
del turismo
produccin
total
product.
nacionales
importaciones*
a precios
bsicos
impuestos
menos
subvenciones a los
productos
de
produccin
interior e
importacin
TOTAL
TOTAL
TOTAL
produccin
interior a
consumo
del turismo
interior
sobre los
servicios
ratio del
turismo
precios de
comprador
sobre la
oferta
(...) significa que todas las ramas de actividad turstica han de ser consideradas una por una al ser enumeradas
Compilar aquellos servicios suministrados a los residentes de un pas dado por una compaa no residente del territorio econmico de la economa de compilacin
Esta valoracin neta se refiere a los ajustes de paquetes tursticos, servicios de agencias de viajes y servicios de comercio al por menor
(1) Corresponden al valor total recibido de visitantes, empaquetadores y otros servicios tursticos
(2) Corresponden al margen del empaquetador
(3) El valor es neto de los montos pagados a agencias de viajes
73
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Tabla 7
Empleo en las ramas de actividad turstica
Nmero de
estableci-
total
mientos
Actividades de alojamiento
Hoteles y similares
Segundas viviendas en propiedad
Restaurantes y similares
Transporte de pasajeros
Transporte de pasajeros por ferrocarril
Transporte de pasajeros por carretera
Transporte de pasajeros martimo
Transporte de pasajeros areo
Servicios anexos a los transportes
Alquiler de equipo de transportes
Agencia de viajes, tour operador y servicios de
guas tursticos
Servicios culturales y de entretenimiento
Servicios deportivos y de recreo
Categora laboral
asalariados
otros
Mujeres
Hombres
Total
Mujeres
Hombres
Total
Mujeres
Hombres
Total
74
TABLA 8
Formacin Bruta de Capital Fijo turstica
Productores fuera de las
ramas de actividad turstica
Productos de capital
Sector Pblico
Sector
privado
Segundas
viviendas en
propiedad
Restaurantes y
similares
Viajeros en
ferrocarril
Viajeros por
carretera
Viajeros
martimos
Viajeros por
va area
Total de las
ramas de
Servicios
anexos al
transporte
Alquiler de
equipos de
transporte
Agencias de
viajes, touroperadores
guas tursticos
Servicios
culturales y de
ocio
Servicios
deportivos y
de recreo
actividad
tursticas
Total de la
formacin
bruta de
capital fijo para
fines del
turismo
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
TOTAL de la formacin
bruta de capital fijo
X no aplicable
(1) Debido a dificultades conceptuales y de medida se acepta que se carece de experiencia en el rea del anlisis funcional de la formacin de capital fijo de la Administracin Pblica, la CST exlcuir, para el perodo inicial, de la cobertura de formacin bruta de capital del turismo, la inversin en infraestructura
pblica relacionada con el transporte (es decir, el tipo de inversin realizado por la Administracin Pblica)
75
Tabla 9
Consumo Colectivo Turstico
Servicios colectivos no de mercado tursticos
Nivel nacional
Promocin turstica
Coordinacin y planificacin general relativa a los asuntos del turismo
Elaboracin de las estadsticas y de informacin bsica del turismo
Administracin de las oficinas de informacin
Control y regulacin de los establecimientos en contacto con los visitantes
Control especifico de los visitantes que proceden del exterior
Servicios de proteccin civil relativa a la proteccin de los visitantes
Otros Servicios
TOTAL
76
Nivel regional
(Estado, CCAA)
Nivel local
Total
Tabla 10 a
Indicadores fsicos
a. Nmero de llegadas y pernoctaciones por formas de turismo y categoras de visitantes
Turismo receptor
Excursionistas
Turistas
Turismo interno
Visitantes
Excursionistas
Turistas
Turismo emisor
Visitantes Excursionistas
Turistas
Visitantes
Numero de llegadas
Nmero de pernoctaciones
N de
pernoctaciones
1. Va area
1.1 Vuelos regulares
c. Formas alojamientos
Alojamientos
2. Martimo
2.1. Lneas de pasajeros y ferrys
2.2 Cruceros
N de establecimientos
2.3 Otros
Capacidad (n de habitaciones)
3. Terrestres
Capacidad (n de camas)
3.1. Ferrocarril
Grado de ocupacin
(habitaciones)
77
Establecimientos
tursticos alojamiento
colectivo
Establecimientos
tursticos alojamiento
privado
Hoteles y
similares
Segundas
viviendas
Otros
Otros
Tabla 10 b
Nmero de establecimientos segn el nmero de empleados
1-4
5-9 10-19
20-49
Actividades caractersticas
Alojamiento
Hoteles y similares
Segundas viviendas en propiedad
Restaurantes y similares
Transporte de pasajeros
Pasajeros por ferrocarril
Pasajeros por carretera
Pasajeros martimo
Pasajeros por va area
Servicios anexos a los transportes
Alquiler de equipo de transporte
Agencias de viajes, tour operadores y guas
tursticos
Servicios culturales y de entretenimiento
Servicios de recreo y deportivos
TOTAL
Actividades conexas
TOTAL
TOTAL
V. Futuros desarrollos
1
5.1
5.2
Este captulo presenta una amplia serie de ampliaciones del marco de la Cuenta
Satlite de Turismo propuesto, el cual pretende responder al inters de las
Administraciones Tursticas Nacionales por manejar una gran variedad de
instrumentos de observacin y anlisis. Para algunos pases, estos desarrollos
podran tener un alto grado de prioridad una vez que hayan compilado algunas o
el conjunto completo de las tablas propuestas.
5.3
5.4
Dentro del mismo marco conceptual que ha sido admitido como la base del
sistema (por ejemplo, la adopcin de la misma frontera de la produccin que en
las Cuentas Nacionales), son posibles muchas ampliaciones del mismo, en tres
direcciones principales (ver cuadro 5.1).
CST 1.7
79
Detalles de clasificacin de
productos, actividades y turismo
Tablas, variables,
referencia en espacio y
tiempo
Ambito del consumo
y demanda del
turismo
5.5
5.6
5.7
5.8
80
A.
5.9
5.10 Por ejemplo, diferenciar entre visitantes por motivo de negocios de aqullos que viajan
por placer u otra finalidad puede resultar bastante relevante. Algunos pases, pueden
estar interesados en diferenciar los comportamientos de los pasajeros en trnsito de
los de otros excursionistas. Otros pases, pueden estar interesados en centrarse en
aquellos visitantes que entran por nuestras fronteras que son nacionales del pas de
compilacin pero que residen permanentemente en otro pas. Otros pases, podran
estar interesados en diferenciar los visitantes que vienen a travs de un paquete
turstico de aqullos que viajan con sus propios itinerarios.
5.11 Dichas ampliaciones son posibles dentro de la CST propuesta. En cada caso, se
pueden aadir columnas y filas a las tablas y cuentas que figuran en algunas de
las tablas bsicas.
5.12 Respecto a las clasificaciones de productos y actividades, se tienen que plantear
varias cuestiones.
5.13 El marco conceptual de la CST proporciona una clasificacin de bienes y servicios
en bienes y servicios especficos del turismo, y otros bienes y servicios no
especficos. Los bienes y servicios especficos del turismo, a su vez, se desglosan
en caractersticos del turismo y en conexos al turismo. Los bienes y servicios
caractersticos del turismo (ver Anexo 4) se han definido de forma centralizada
para permitir la comparabilidad internacional, a un nivel de agregacin ms bien
alto (normalmente a nivel de grupos, 3 dgitos de la CCP rev1) a excepcin de las
agencias de viajes, tour operadores y servicios de guas tursticos, donde se exige
un nivel de 5 dgitos (subclase).
5.14 Este nivel de agregacin bastante alto presenta dos importantes inconvenientes:
incluye un montn de partidas que, cuando se observan detenidamente, no estn
relacionadas con el turismo; por otra parte, partidas, esto es, nivel 5 o 6 de la
clasificacin, podran ser de alto inters turstico pero quedar excluidas ya que a
nivel de tres dgitos se consideran mayoritariamente de inters no turstico.
5.15 As pues, estudiar y observar productos con un mayor grado de detalle podra
modificar la cobertura de aquellas categoras de productos considerados como
caractersticos del turismo, conexos al turismo y no especficos del turismo.
5.16 La misma situacin sucede en el caso de las actividades: a efectos de la CST
propuesta, y con el fin de tener en cuenta las dificultades estadsticas de la
mayora de los pases para conseguir un desglose pormenorizado de productos y
actividades, la recomendacin ha sido conscientemente demasiado bruta en la
clasificacin de las categoras de caracterstico y conexo.
5.17 Con respecto a la clasificacin del consumo turstico por productos que se ha
propuesto en la CST, la clasificacin se basa en la naturaleza de los productos
81
adquiridos por los visitantes, pero el SNA93 tambin contempla una clasificacin
del consumo de los hogares basada en la finalidad u objetivo del gasto,
2
denominada Clasificacin del Consumo Individual por Finalidades (CCIF).
5.18 El visitante debe desplazarse desde su entorno habitual y debe cubrir sus
necesidades bsicas: nutricin, ocio, recreo, salud y cualquier otro objetivo o
finalidad relacionada con su viaje. Una clasificacin del consumo turstico por
finalidades tiene como objetivo mostrar el gasto realizado desde esta perspectiva
funcional.
5.19 La elaboracin de la clasificacin, junto con la CCIF, debera permitir la
identificacin de los gastos de los visitantes, al menos para los siguientes grupos:
a)
b)
c)
d)
e)
f)
g)
h)
Alimentacin y bebidas
Alojamiento
Transporte
Paquetes tursticos
Recreo y ocio
Cultura y educacin
Salud
Otros bienes y servicios.
5.20 Un importante progreso en la percepcin del fenmeno del turismo consiste, por tanto,
en mejorar el grado de detalle de las clasificaciones de productos y actividades, y en la
identificacin de las diferentes categoras relacionadas con el turismo.
5.21 Esto se har a nivel internacional a medida que la mayora de los pases apliquen las
recomendaciones internacionales, si bien el progreso se puede realizar ya a nivel
nacional.
B.
82
b.
5.29 Existen algunos de estos bienes de consumo duradero de importante valor, que
los hogares podran adquirir fuera del contexto de cualquier viaje predecible
aunque, sin embargo, considerando su uso durante los viajes como una
posibilidad y factor de decisin. La decisin de comprar un bien duradero de
importante valor se toma, normalmente, con mucha antelacin, y podra no
coincidir con ningn viaje predecible claramente planeado. Pueden comprarse
vehculos teniendo en cuenta la conveniencia de disponer de dicho vehculo para
viajes de larga distancia. Una vdeo cmara, cierto equipamiento deportivo
complejo, pueden tener poca utilidad en casa, pero pueden haberse comprado
pensando en la posibilidad de realizar viajes. Se podra decir que el turismo se ha
tenido en cuenta en el proceso de toma de decisiones. Por tanto, son posibles
extensiones del mbito del consumo turstico, basadas en una percepcin
ampliada del turismo como finalidad.
5.30 Cada pas debera determinar los bienes de consumo duradero tursticos de
importante valor que sus residentes es probable que adquieran para uno o ms
viajes y clasificarlos en una de estas dos categoras.
SNA93, 9.38
83
5.31 La extensin E1 (de la cobertura del consumo turstico) incluira, por tanto,
adems del gasto en consumo incluido en la definicin bsica, la adquisicin por
parte de los visitantes, antes o despus del viaje, de todos los bienes de consumo
duradero con finalidad nicamente turstica de importante valor, durante el perodo
contable. El registro de este tipo de adquisiciones no plantea ningn problema.
5.32 Respecto a los bienes de consumo duradero tursticos de finalidad mltiple, de
importante valor, adquiridos antes o despus del viaje durante el perodo de
referencia, alude a una segunda elaboracin que requiere un procedimiento de
estimacin y que plantea un problema especial, el de estimar la proporcin del
valor de las compras atribuidas al consumo turstico. Implcitamente, esta
proporcin est relacionada con la utilizacin de bienes que tiene lugar durante los
viajes lejos del entorno habitual del consumidor.
5.33 Dentro de este contexto, la extensin E2, aade a la E1 el valor adecuado de
aquellos bienes de consumo duradero de finalidad mltiple de importante valor. El
procedimiento de asignacin y los supuestos utilizados deben quedar claramente
establecidos.
5.34 Est claro que dichas extensiones de la definicin de consumo turstico slo se
refieren a las compras realizadas en la economa de compilacin. En
consecuencia, no tienen ningn efecto en absoluto sobre la evaluacin del
consumo turstico receptor, ya que dichas extensiones tendran lugar en el pas de
residencia del visitante y, por tanto, quedan fuera del mbito de la compilacin.
Estos ajustes tienen escaso efecto sobre el agregado del consumo, donde el
consumo turstico receptor es el principal componente del consumo interior
turstico.
5.35 Tambin debe recordarse que en el caso de los bienes de consumo duradero
tursticos, podra ocurrir la reventa por parte de los hogares de dichos bienes
utilizados. Esta reventa debe ser considerada como un consumo negativo, en el
perodo en el cual tiene lugar dicha reventa, y debe valorarse por su precio de
venta.
5.36 Como resultado de estas extensiones de la definicin de consumo turstico,
algunas de las tablas podran diferir de aqullas establecidas para la definicin
bsica. Tambin podra generarse una extensin de los agregados del Valor
Aadido del Turismo y del PIB Turstico.
5.37 El cuadro 5.2 muestra la relacin entre la definicin bsica del consumo turstico y
las dos extensiones.
84
Cuadro 5.2
Relacin entre las diferentes coberturas del consumo turstico
Definicin bsica: gasto
total en consumo
realizado por un visitante
o a cuenta de un visitante
para y durante su viaje y
estancia en destino
E1
Bienes de consumo
duradero con finalidad
nicamente turstica de
importante valor
comprados antes o
despus del viaje
E2
85
B.3.
Variables y tablas
5.43 En la CST propuesta, las tablas bsicas se limitan a las principales variables
asociadas con el turismo: consumo, oferta que satisface este consumo, empleo,
formacin bruta de capital fijo, consumo colectivo turstico, y demanda turstica.
5.44 Sin embargo, es necesario estudiar algunas de ellas con mayor profundidad,
como por ejemplo el empleo, al que se refiere nicamente de forma general; otras,
las que combinan la informacin existente de manera diferente, pueden
proporcionar distintas aproximaciones al turismo, como por ejemplo, la incidencia
del turismo en el saldo exterior de bienes y servicios, el turismo podra tambin
considerarse como una fuente de ingresos para la autoridad pblica; tambin
puede utilizarse, una perspectiva ms amplia para analizar el efecto de la
demanda turstica sobre la economa. Todos estos aspectos sern presentados
brevemente, para dejar claro que la CST propuesta podr responder en un futuro
prximo a una amplia variedad de asuntos.
C.1.
SNA93, Captulo XVII. Es conveniente recordar que, con el SNA93, es la primera vez que se hace una
recomendacin internacional para la confeccin de los cuadros sobre el empleo, como complemento a los
cuadros sobre el valor que se presentan en las Cuentas Nacionales: esto refleja claramente la dificultad de
conjunto de todo el ejercicio
86
5.47 Adems del volumen de trabajo ejercido en las ramas de actividad turstica,
algunas de las variables clave harn referencia al nmero de personas
empleadas, los tipos de puestos de trabajo y las respectivas condiciones
laborales. Son tales como sexo y edad; nacionalidad; nmero de horas trabajadas
por perodo dado y jornada laboral; categora del empleo, nivel de estudios,
salarios, antigedad en el puesto de trabajo.
5.48 El Comit de Turismo de la OCDE ha desarrollado un mdulo sobre empleo y est
previsto anexionarlo al presente marco conceptual en un futuro prximo.
5.49 Dicho mdulo debera contener un marco estadstico especfico y directrices
metodolgicas para establecer el volumen y ciertas caractersticas del empleo en
las ramas de actividad turstica.
C.2.
87
5.53 Coherentemente con los clculos de la Balanza de Pagos y del SNA93, los flujos
se registran siguiendo los principios de la contabilidad de devengo, y no de la
contabilidad de caja. Adems, no se refieren a pagos realizados en divisas sino a
operaciones entre residentes y no residentes, con independencia de la moneda o
de otros instrumentos financieros utilizados en las operaciones.
C.3.
5.54 La creciente demanda generada por el turismo justifica la atencin especial de los
gobiernos a las polticas fiscales orientadas ms especficamente hacia este
segmento del mercado, considerado (en algunos casos con razn) ms solvente
que el resto de la poblacin local, hacia polticas de promocin y hacia la
evaluacin de la eficiencia de dichas polticas.
5.55 En todos estos casos, se refiere a ampliaciones del anlisis de los impactos
econmicos del turismo que requieran una mayor implicacin de los Gobiernos
Nacionales.
5.56 El trmino Gobierno se toma aqu en un sentido general, que no corresponde
necesariamente con el sector institucional de la Administracin Pblica de las
Cuentas Nacionales. En efecto, en algunos pases, las funciones que
tradicionalmente han sido desempeadas por la autoridad pblica se han ido
transfiriendo, de manera gradual, a empresas pblicas, o incluso al sector privado,
o a un compromiso conjunto entre la administracin pblica y la iniciativa privada.
5.57 Estos ingresos adicionales se recaudan a travs de tres vas principales: que
corresponden a dos categoras de operaciones una es, a travs de los impuestos
sobre bienes y servicios demandados por los visitantes y sobre las actividades que
a ellos van dirigidas; otra es, a travs de impuestos sobre la renta generada por
las actividades que se dirigen especialmente a visitantes; y la otra es a travs de
tasas especiales impuestas a los visitantes o a las actividades que a ellos van
dirigidas, las cuales conlleven una contrapartida de la administracin y son
consideradas por las Cuentas Nacionales como compra de servicios especiales.
5.58 Las operaciones se dividen en dos grandes categoras: impuestos y otras tasas no
clasificadas como impuestos.
5.59 Cualquiera que sea la organizacin institucional de que se trate, los impuestos son
pagos obligatorios y sin contrapartida, en dinero o en especie, que las unidades
institucionales hacen a las unidades del gobierno. Son transferencias porque el
gobierno no da nada a cambio a la unidad individual que paga el impuesto,
aunque s proporciona bienes o servicios a la comunidad en su conjunto o a otras
unidades individuales, o grupos de unidades, de acuerdo con su poltica general,
5
econmica y social.
SNA93, 8.43
88
5.60 Pero este podra no ser el caso de las operaciones consideradas como otras
tasas no clasificadas como impuestos, las cuales, consideradas como ventas de
servicios, pueden ser asignadas como renta a instituciones de distinto tipo.
D.
D.1.1.
5.61 Intrnsecamente, el turismo guarda relacin con una dimensin geogrfica, ya que
los visitantes se estudian en sus desplazamientos dentro de un espacio, lejos de
su entorno habitual.
5.62 Esta dimensin geogrfica se analiza en principio a nivel nacional en el cual se
confeccionan normalmente las estadsticas bsicas.
5.63 Pero est claro que la dimensin local es fundamental para el anlisis del turismo
y el diseo de polticas, para que aquello que los visitantes necesiten, busquen o
puedan requerir, se encuentre efectivamente all donde la demanda lo requiera.
5.64 En consecuencia, la elaboracin de la Cuenta Satlite a nivel sub-nacional
(regin/autonoma, provincia, ciudad, etc.) se percibe rpidamente como una
necesidad; la mayora de las tablas que han sido sugeridas en la CST propuesta
pueden encontrar su aplicacin directa en este nivel ms restringido, con los
ajustes apropiados.
5.65 Sin embargo, las dificultades del ejercicio son incluso mayores que a nivel
nacional, debido principalmente a la falta de Cuentas regionales estructuradas que
proporcionen el marco de referencia y a la falta de datos estadsticos.
D.1.2.
5.66 La CST propuesta se ha definido sobre una base anual. Sin embargo, como en el
caso de las Cuentas Nacionales, esto no significa que todos los datos deban
analizarse directamente de nuevo cada ao; muchas variables se obtienen
mediante procedimientos de estimacin, utilizando indicadores aplicados sobre las
estructuras y niveles observados en los aos de referencia.
5.67 Como resultado, una vez que el ao de referencia ha sido estimado para la cuenta
satlite del turismo, es necesario desarrollar conjuntos de estimaciones
mutuamente consistentes con el fin de compilar las cuentas sobre una base anual.
5.68 Pueden establecerse tipos de procedimientos similares para estimar
trimestralmente las cuentas satlites de turismo, lo que podra resultar de una
gran utilidad analtica, debido a la fuerte estacionalidad de la actividad.
5.69 Se abre as un enorme campo de investigacin e intercambio de experiencias en
este tema especfico del desarrollo y utilizacin de indicadores significativos.
D.1.3.
Extensiones supranacionales
89
5.70 La CST propuesta est relacionada con las consecuencias econmicas de los
visitantes cuando viajan a, desde, y dentro de, el pas de compilacin. Sin
embargo, es posible ampliar el mbito de las operaciones consideradas dentro de
la demanda turstica, con el fin de tener en cuenta aqullas incluidas en dicho
concepto de demanda turstica en cualquier otra parte del mundo, que resultan de
6
una compra de bienes o servicios facilitados en la economa de compilacin. El
caso del transporte areo de un visitante desde un pas a un pas B, utilizando una
compaa area del pas C, podra constituir un ejemplo de dicha ampliacin para
la evaluacin del turismo del pas C.
5.71 Dentro de dicho concepto ampliado de turismo, un pas podra producir algunos
bienes tursticos que son exportados a, y utilizados en, el pas que importa, ya
sea como consumo turstico, es decir, utilizados por los visitantes all, o como bien
de capital fijo especfico del turismo. En este contexto, el concepto de gasto
turstico, que se basa en gran medida en el gasto en consumo de los visitantes
en el turismo interno, emisor y receptor, no refleja de forma adecuada, el nivel de
demanda final generado por el fenmeno del turismo supranacional, y se deben
proponer nuevos agregados en los cuales se incluya el componente de las
exportaciones de bienes y servicios.
D.2.
5.72 Las tablas de oferta y demanda de bienes y servicios del SNA93, basados en la
unidad estadstica "establecimientos, han constituido la base para componer las
tablas de oferta y consumo turstico de la CST.
5.73 Por otro lado, el SNA93 establece que para un anlisis ms refinado del proceso
7
se debe efectuar una elaboracin de Tablas Input-Output
de produccin
detalladas para fines analticos y proyecciones econmicas. En esta elaboracin,
se debe utilizar una unidad analtica denominada unidad de produccin
homognea en lugar del establecimiento. Esta unidad se define como una
unidad de produccin en la cual slo se realiza una actividad productiva y no
8
siempre es observable.
5.74 Una ampliacin del anlisis de la importancia del turismo dentro de una economa
consiste en considerar no slo los efectos directos del consumo turstico sobre las
actividades que venden directamente a los visitantes, sino tambin los efectos
secundarios sobre todas las otras actividades productivas. El marco Input-Output
se adapta bien a la representacin y compilacin de dichos efectos directos e
indirectos y la Oferta y consumo turstico de servicios por productos (tabla 6 de la
CST propuesta) es un paso necesario para el establecimiento de una Tabla InputOutput Turstica. Este objetivo, exige la disponibilidad de una Tabla Input-Output
de la economa nacional, informacin detallada de las actividades y productos
tursticos, as como alguna informacin ad hoc para su desarrollo.
5.75 En consecuencia, los agregados econmicos que caracterizan el turismo amplan,
de forma significativa, a aqullos relativos a la CST propuesta donde slo se
consideran los efectos directos del consumo de los visitantes.
CST 2.27
SNA93 5.48
8
SNA93 5.46
7
90
D.3.
b.
c.
d.
SNA93 4.2
91
D.3.1
5.80 En lnea con el SNA93, en el mundo real hay dos grandes tipos de unidades que
pueden considerarse unidades institucionales, a saber, las personas o grupos de
personas en forma de hogares y las entidades jurdicas o sociales cuya existencia
es reconocida por la ley o la sociedad con independencia de las personas u otras
10
entidades que puedan ser sus propietarias o controlarlas
que estn
inmersas en actividades econmicas y operaciones por derecho propio, tales
como sociedades, instituciones sin fines de lucro o unidades gubernamentales.
5.81 Las actividades caractersticas y conexas al turismo pueden identificarse en dos
categoras de unidades institucionales. Los hogares incluyen, por ejemplo, taxistas
que son propietarios de sus vehculos; hoteles, restaurantes y campings, que son
propiedad de familias y que son dirigidos por ellas; y artesanos que producen y
venden artculos de artesana.
5.82 En el SNA93, las unidades institucionales residentes se agrupan en sectores y
subsectores institucionales de acuerdo a su principal fuente de ingresos y sus
funciones econmicas , como sigue:
Sociedades no financieras
Instituciones financieras
Administraciones Pblicas
Hogares
Las unidades que no son residentes del pas de compilacin, y que estn
inmersas en operaciones con unidades residentes del pas, se consideran parte
11
de un sector pseudo-institucional denominado el resto del mundo.
5.83 Dentro de este contexto, el sector turstico puede definirse como el conjunto de
unidades institucionales que incluye todas aqullas cuya actividad principal es una
actividad productiva caracterstica del turismo. Es posible establecer una cuenta
sectorial completa para este sector turstico, que recoja la totalidad de las
operaciones y cuentas incluidas en el SNA93. El sector, definido de este modo,
incluir las unidades que pertenezcan a cualquiera de los sectores institucionales
definidos en el SNA93.
5.84 Las unidades institucionales que componen el sector turstico podran pertenecer
a los siguientes sectores o subsectores institucionales definidos en el SNA93:
a.
b.
c.
d.
e.
10
11
92
f.
g.
SNA93,10.8
93
c.
d.
SNA93, 10.10-11
SNA93, 10.120
94
a.
b.
c.
d.
95
A.1.2.
A.1.3.
En consecuencia, todos los subsistemas que deriven del ncleo del SNA y
estn relacionados con l, deberan establecerse dentro de los mismos
principios e ilustrar fielmente la complejidad de la economa, ms all del
clculo de un nico agregado, y describir cualquier fenmeno a travs de un
conjunto de variables completo y mtuamente consistentes, que se
complementen unas a otras y faciliten opiniones alternativas de lo que se
describe. Esta idea debe tenerse presente cuando se disee la CST.
A.1.5.
El SNA93 afirma:
El Sistema de Cuentas Nacionales (SNA) consta de un conjunto coherente,
sistemtico e integrado de cuentas macroeconmicas, balances y cuadros
basados en un conjunto de conceptos, definiciones, clasificaciones y reglas
contables aceptados internacionalmente. Ofrece un marco contable amplio,
dentro del cual pueden elaborarse y presentarse datos econmicos en un
formato destinado al anlisis econmico, a la toma de decisiones y a la
formacin de la poltica econmica. Las cuentas, en s mismas presentan, en
forma condensada, un gran volumen de informacin detallada, organizada de
96
A.1.7.
A.1.8.
b.
c.
d.
1
2
97
A.1.9.
b.
SNA 93 21.53
SNA 93 21.61
SNA 93 21.62
SNA 93 21.98
SNA 93 21.99
98
mano de obra y de los activos fijos utilizados. Por lo que se refiere a la mano de
obra, adems de la remuneracin de los asalariados que puede subdividirse de
acuerdo con varios criterios (tales como la calificacin y el sexo), se muestra
detalladamente el nmero de personas ocupadas, tambin en este caso de
acuerdo con varios criterios. Se incluye la formacin de capital fijo; los stocks
de activos fijos en valor monetario y/o cantidades fsicas (nmero de camas de
8
hospital, de escuelas primarias, etc) son esenciales.
A.1.12. Para los productos y actividades caractersticas, deberan establecerse las
tablas insumo-producto (input-output) completas, mostrando en detalle estos
productos y actividades, mientras que para el resto de la economa no se
desagregaran.
A.1.13. Finalmente, se deberan presentar cuentas detalladas para las unidades
institucionales implicadas en la actividad, resaltando las operaciones
correspondientes .
A.1.14. En trminos generales, las recomendaciones son ms bien flexibles, por tanto
para un rea de inters dada, existen varias posibilidades de disear una
Cuenta Satlite adaptada a su anlisis, que incluyen la extensin de la frontera
de la produccin. Es, por tanto, necesario definir a qu objetivos se les otorgar
una mayor prioridad en el desarrollo de una Cuenta Satlite del Turismo.
C. El concepto de residencia y la cuenta del Resto del Mundo
A.1.15. Con el desarrollo del SNA93 y de la 5 versin del Manual sobre Balanza de
Pagos se ha conseguido y puesto de manifiesto la consistencia entre los
principios y representaciones del Sistema de Cuentas Nacionales y los del
Manual de la Balanza de pagos.
A.1.16. La residencia, una caracterstica inherente a una unidad institucional, se ha
definido claramente y est basada en la localizacin del centro de inters
econmico principal de esta unidad institucional. Dado que las Cuentas
Nacionales y la Balanza de Pagos son sistemas que se aplican a nivel nacional,
se centran en definir el pas de residencia. La residencia caracteriza a una
unidad institucional en su conjunto, y en el caso de personas, al hogar al cual
pertenecen; no es una caracterstica asignada a cada individuo segn sus
propias condiciones particulares; todos los individuos que pertenecen al mismo
hogar tienen la misma residencia.
A.1.17. El Resto del Mundo, a pesar de que aparece en los cuadros y cuentas como un
sector institucional, no tiene la misma naturaleza. Representa nicamente la
contrapartida de todas las operaciones de residentes con no residentes. En
consecuencia, ningn anlisis funcional de las operaciones del Resto del Mundo
se puede presentar en las cuentas nacionales de una economa dada. No
existe forma de desarrollar una funcin de consumo o una funcin de
produccin para el Resto del Mundo, ya que todas las unidades institucionales
que tienen relaciones con los residentes se agregan, y no se registra ninguna
operacin entre no residentes. Las nicas operaciones de no residentes que se
pueden presentar funcionalmente por parte del pas que elabora las cuentas son
las de los visitantes no residentes en el territorio econmico de la economa de
8
SNA 93 21.100
99
100
101
A.1.26. El SNA93 dedica algn apartado a aclarar una serie de conceptos asociados con el
consumo final de los hogares. El sistema presenta diferencias entre los conceptos
de: gasto en consumo de bienes y servicios, gasto en consumo final de los hogares
y consumo final efectivo de los hogares. Tiene en cuenta las particularidades de los
llamados servicios individuales no de mercado para los cuales se pueden
identificar los beneficiarios. El sistema admite la diferencia entre la unidad
institucional que paga el servicio y la unidad institucional que se beneficia de l, y
propone una forma de transferir el consumo de una unidad a otra.
A.1.27. Los gastos se definen como los montos que los compradores pagan, o
convienen en pagar, a los vendedores a cambio de los bienes o servicios que
stos suministran a los mismos compradores o a otras unidades institucionales
designadas por los compradores. El comprador que contrae la obligacin de
12
SNA93 9.24
SNA93 9.25
14
Un billete para un viaje que no se utiliza y se pierde (no reembolsable) se considera,
conceptualmente, como parte de consumo turstico, porque el derecho a viajar un cierto da fue adquirido y
proporcionado dentro de las condiciones acordadas: despus el viajero decidi que el uso (en trminos
de bienestar) que quera dar a este derecho fue no viajar
13
102
pagar no tiene por qu ser la misma unidad que toma posesin del bien o
servicio. Segn se ha sealado anteriormente, suele ser habitual que las
unidades del gobierno o las ISFLSHs paguen por los bienes o servicios que los
15
vendedores suministran a los hogares.
A.1.28. En el Sistema, los gastos se atribuyen a las unidades que, en definitiva,
soportan los costos y no a las unidades que pueden realizar el pago a los
vendedores. La unidad que realiza el pago suele ser tambin la misma que
soporta el costo, pero no siempre ocurre as. Por ejemplo, una unidad puede
pagar a un vendedor actuando como agente de otra unidad a la que se
transfiere la propiedad del bien. En este caso, el agente concede al comprador
un crdito a corto plazo que se extingue una vez que se le reembolsa. Otro
ejemplo es el de un hogar que compra un bien o servicio que retiene para si
mismo, pero que posteriormente el monto gastado le es reembolsado, total o
parcialmente, por los fondos de seguridad social. En este caso, el monto
reembolsado se trata como un gasto en el que ha incurrido el fondo de
16
seguridad social.
A.1.29. Un bien o servicio de consumo se define como un bien o servicio que se
utiliza (sin una transformacin ulterior en produccin, como est definida en el
Sistema) por los hogares,... para la satisfaccin directa de las necesidades o
17
deseos individuales... La preparacin de comidas por cuenta propia dentro del
hogar no se considera un proceso de produccin. Por tanto, los alimentos
adquiridos para esta comida se consideran como un bien de consumo porque
no existe transformacin (econmica) posterior. Por la misma razn, la gasolina
adquirida para el automvil del hogar tambin se considera un bien de
consumo.
A.1.30. Gasto en consumo final de los hogares recoge los gastos, incluidos los
imputados, realizados por los hogares residentes en bienes y servicios de consumo
individuales, incluidos aqullos que se venden a precios econmicamente no
18
significativos.
El gasto en consumo final excluye el gasto en activos fijos como
19
las viviendas y objetos de valor. Las operaciones imputadas se refieren aqu al
clculo de la produccin y empleo de bienes por parte de los hogares para su propio
uso final, como los servicios de las viviendas habitadas por sus propietarios o
cualquier otra transferencia u operacin en especie entre unidades institucionales,
excepto las transferencias sociales en especie. Los bienes y servicios pagados
como remuneracin en especie por el empresario se incluyen dentro del gasto en
consumo final de los hogares. No se realiza imputacin para otros tipos de servicios
por cuenta propia.
A.1.31. El gasto en consumo final de los hogares no slo incluye todo el gasto en
consumo realizado por los hogares a partir de sus propios recursos en efectivo
(incluyendo toda renta percibida en efectivo), sino que dentro de ese concepto
15
SNA 93 9.22
SNA 93 9.23
17
SNA 93 9.41
18
Precios econmicamente no significativos se refieren a los precios a los que se venden los bienes y
servicios, que no tienen una influencia significativa en las cantidades que los productores estn dispuestos
a ofrecer o en las cantidades que los compradores desean comprar; para dichos productos, la cantidad
pagada por los hogares, si la hubiera, es el valor que se debe incluir dentro del concepto del gasto en
consumo final de los hogares
19
SNA93 9.94
16
103
los adquiridos a travs del gasto directo de los hogares o imputados a ellos
(consumo para propio uso final u obtenido de otras unidades institucionales
como transferencias en especie distintas de las transferencias sociales en
especie); es el concepto de gasto en consumo final de los hogares.
b.
c.
sociales
en
especie
de
las
b.
104
Gastos en consumo a
partir de sus propios
recursos en efectivo
Operaciones
de intercambio
o trueque
Gasto en
consumo final
de los hogares
Produccin para
su propio uso
final
Gasto en consumo
Operaciones no
monetarias
Consumo final
Efectivo de los
Hogares
Renta en especie
Prestaciones de la
Seguridad social
en especie
Transferencias
sociales en especie
Prestaciones de
asistencia social
en especie
Servicios tursticos
individuales no de
mercado
20
SNA 9.38
105
21
SNA93 9.48
106
22
SNA93 9.85
107
A.2.3.
Todas las compras realizadas con tarjetas de crdito o con cualquier otro
sistema crediticio se han de registrar en el momento en el cual el bien o servicio
adquirido cambia de propiedad, no en el momento en el que tiene lugar el pago.
Toda diferencia entre el momento en el que se realiza el pago y el momento en
que el bien cambia de propiedad o se presta el servicio, se considera como una
operacin financiera, en la cual se genera un derecho a favor del cliente y se
genera un obligacin actual para el proveedor del bien o servicio. El uso de la
tarjeta de crdito hace que el procedimiento sea ms complicado de analizar, ya
que entre el cliente y el proveedor, entra en escena una tercera parte ( o incluso
ms), que puede conceder un prstamo al cliente por la cantidad cargada en la
tarjeta de crdito.
A.2.4.
B. Principios de valoracin
B.1. La moneda
A.2.5.
23
108
A.2.6.
A.2.7.
A.2.8.
A.2.9.
25
En el SNA93 se presenta una extensa descripcin del tratamiento a utilizar en cada uno de estos casos.
Aqu nos limitaremos a hacer un breve resumen de las recomendaciones. Los pases en los que esas
situaciones sean importantes deben recurrir al SNA93, en particular al Captulo 14, 14.77 a 14.84 y
Captulo 19 anexo A
26
SCN93 14.78
27
SCN93 14.80
109
A.2.11. Las operaciones se valoran al precio efectivo de intercambio acordado por los
sujetos de las mismas. Los precios de mercado son la referencia bsica para la
valoracin del sistema.
A.2.12. La produccin se valora a precios bsicos. El precio bsico es el monto a cobrar
por el productor por la venta de una unidad de un bien o servicio producido
como producto, menos cualquier impuesto a pagar, y ms cualquier subvencin
por cobrar, por esa unidad de producto como consecuencia de su produccin o
venta. Este precio excluye los gastos de transporte facturados por separado por
el productor dentro del precio del bien de consumo.
A.2.13. Todas las operaciones correspondientes a empleos de bienes y servicios se
valoran a precios de comprador. Los precios de comprador son la cantidad
pagada por los compradores, excluido cualquier impuesto del tipo del valor
aadido deducible o impuesto deducible anlogo, con el fin de hacerse cargo de
una unidad de un bien o servicio en el momento y lugar requeridos por el
comprador. El precio del comprador de un bien incluye los gastos de transporte
pagados por separado por el comprador, para hacerse cargo del mismo en el
momento y lugar requeridos. Representa los costes efectivos para los usuarios.
A.2.14. Algunos pases conceden a los no residentes la posibilidad de obtener la
exencin del I.V.A. en sus compras, o bien un reembolso del I.V.A. facturado en
el momento de la compra o cuando abandonan el pas. Los valores deben
tomarse netos del valor de I.V.A. efectivamente deducido o reembolsado.
A.2.15. Los componentes del precio pagado por el comprador de un producto que se
recogen en el Sistema son los siguientes:
Precio bsico del producto como produccin
Impuestos sobre el producto
(Menos subvenciones sobre el producto)
Mrgenes de comercio y de transporte por la entrega del producto al comprador
A.2.16. En el caso de los servicios, la nica diferencia entre precios bsicos (ingreso
para el productor) y precios de comprador (gasto para el consumidor) son los
impuestos (netos de subvenciones) sobre los productos.
B.3. Valor aadido y PIB
A.2.17. En el SNA93, el Valor Aadido es una medida vinculada a las actividades
productivas y muestra, sin duplicacin, sus participaciones dentro del proceso
de produccin de un pas, normalmente se mide a precios bsicos, esto es:
a.
b.
A.2.18. Es el valor que se refleja en las tablas de origen y utilizacin. Con el fin de
obtener el PIB total a precios de mercado, los impuestos totales netos de
subvenciones sobre los productos, que no se han asignado a las ramas de
actividad, deben ser aadidos al total del valor aadido a precios bsicos. En
algunas presentaciones estos impuestos menos subvenciones figuran como la
contribucin del estado como tal al PIB.
110
B.4. Imputaciones
A.2.19. Dado que en la prctica en la mayora de los pases, la CST no incluir en su
clculo los bienes de consumo adquiridos por parte de un hogar para ser
proporcionados gratuitamente para el disfrute de un visitante, la cantidad a
imputar en esta cuenta se limitar a su parte mnima: bsicamente, a las
segundas viviendas ocupadas por sus propietarios y alojamiento proporcionado
por los hogares de forma gratuita a los visitantes, a las operaciones en especie
entre empresarios y asalariados u otros beneficiarios, y a la estimacin del valor
de los servicios no de mercado suministrados por las Administracin y las
Instituciones Sin Fines de Lucro al Servicio de los Hogares.
A.2.20. El caso de las segundas viviendas y de los visitantes que perciben de forma
gratuita la vivienda de otro hogar ya ha sido discutido previamente.
A.2.21. El valor de los servicios no de mercado suministrados por la Administracin y
las Instituciones Sin Fines de Lucro al Servicio de los Hogares, se calcula
siguiendo los principios actuales enunciados en el SNA93 respecto a estas
operaciones, es decir, a travs de sus costes de produccin, includo una
dotacin por consumo de capital fijo.
B.5.
A.2.22. El clculo de una CST como una cuenta satlite del SNA93 proporciona un marco
dentro del cual se establecen medidas relevantes de la variacin en la oferta y
demanda de turismo en trminos de ndices consistentes de precio y volumen.
A.2.23. Con demasiada frecuencia, la variacin del volumen de turismo se mide con
estimaciones toscas, utilizando indicadores como la tasa de ocupacin, el
nmero de visitantes o el gasto global en moneda extranjera. Estos indicadores
no permiten tener en cuenta variaciones en otras caractersticas del turismo,
tales como caractersticas socio-econmicas de los visitantes, sus pases de
origen, las modificaciones en sus centros de inters y estructuras de consumo
etc. y, por otro lado, no son consistentes con las variaciones, medidas desde el
lado de la oferta, en precios y calidad.
A.2.24. La integracin del anlisis del turismo en el marco del SNA93 hace posible
utilizar los mismos principios del SNA93 con el fin de medir variaciones tanto de
volumen como de precios que tengan en cuenta los aspectos de las diferencias
de calidad y de la variacin de precios. Las cuentas a precios constantes se
pueden establecer siguiendo los mismos principios que se utilizan en el SNA93
y que son ampliamente presentados y discutidos en el Cap. XVI.
A.2.25. Dada la importancia del tipo de cambio y de las variaciones de precios en la
demanda turstica, se plantear en futuras ampliaciones incorporar el ndice de
precios anual encadenado.
111
A.3.1
Alrededor de la cobertura del consumo turstico se plantean
numerosos debates, algunos de ellos son los siguientes: en qu lugar y
momentos se inicia, qu se debera considerar como productos (se debera
incluir nicamente servicios, o tambin se deberan incluir los bienes?). Estos
debates se resuelven ms fcilmente al reflexionar sobre lo que el tursmo
abarca; el turismo abarca el desplazamiento de personas fuera de su entorno
habitual. Esto est claro. Pero qu debera entonces considerar el gasto en
consumo y por qu?.
A.3.2.
A.3.3.
A.3.5.
A.3.6.
por visitantes existir una amplia gama de mercancas, desde trajes de bao y
otras ropas de playa a equipaciones deportivas tales como tablas de surf,
bienes de equipo de buceo y equipos de pesca. Algunos lugares se han
convertido en destino de visitantes debido a las oportunidades que ofrecen de
comprar en grandes reas de compras o grupos de fbricas de venta directa.
Algunos pases tambin han desarrollado zonas libres de impuestos para atraer
compradores de pases vecinos.
A.3.7.
A.3.8.
A.3.9.
A.3.13. Han existido muchas discusiones respecto a la evaluacin del gasto turstico y al
tema de la demanda desplazada; se ha argumentado que todo el consumo
llevado a cabo por parte de los visitantes no es totalmente adicional al que
tendra lugar en la economa si no hubiera existido el turismo, y por tanto, que
existe una sobrevaloracin de la importancia del turismo en una economa
cuando sta se basa en el total del gasto en consumo por parte de los
visitantes, antes, durante y despus de un viaje.
A.3.14. De hecho, se puede observar que, si en algunos casos como cuando el visitante
es residente en un pas diferente, su consumo corresponde a una demanda
totalmente adicional para la economa, en otros, se produce una demanda
parcialmente adicional cuando el visitante se desplaza dentro de la economa de
compilacin, parte del gasto en consumo de un visitante residente se podra ver
nicamente como desplazado mientras que otra parte se considerar como
adicional a la demanda que l/ella habra generado si no se hubiera
desplazado. Algunos analistas consideran, por tanto, que nicamente la
demanda adicional que est causada directamente por el desplazamiento,
debera tenerse en cuenta y reflejarse como demanda incremental generada
por el turismo.
A.3.15. En primer lugar, a pesar de que este argumento podra ser cierto para el pas en
su conjunto, no lo es para el lugar visitado; para el lugar visitado toda la
demanda por parte de los visitantes, cualquiera que sea su pas de residencia,
es adems de la que generen aqullos para los que este lugar constituye su
entorno habitual. Es necesario que los visitantes lleven a cabo un proceso de
planificacin completo para que encuentren en el lugar visitado lo que ellos
necesitan, y no importa si el comprador es residente o no residente del pas
visitado; a pesar de todo, l/ella tiene que ser atendido en la localidad donde se
percibe la demanda; desde un punto de vista microeconmico, el agregado es
importante.
A.3.16. En segundo lugar, analizar ahora como establecer de forma concreta esta
demanda adicional en trminos de bienes y servicios, esta diferenciacin entre
las partidas que seran consideradas como nicamente desplazadas y
aqullas verdaderamente aadidas, no resulta tan sencillo como pudiera
parecer; a pesar de que es cierto que el turismo genera necesariamente
demandas especficas, al menos para el desplazamiento y el alojamiento, todos
sabemos por experiencia que mientras se est de viaje, nuestra estructura de
consumo, incluso para elementos como la alimentacin o la forma de
entretenerse, se modifican. Normalmente no sustituimos exctamente los
28
bienes y servicios adquiridos en casa por otros idnticos adquiridos fuera de
nuestro entorno habitual. Ante todo, no existe forma de establecer con exactitud
cual hubiera sido el gasto en consumo por parte del visitante si hubiera
permanecido en su entorno habitual: habra decidido quedarse en casa, o ir a un
restaurante, o ir a ver una pelcula...Seramos capaces de recoger informacin
estadstica fiable sobre este aspecto?, cmo se debera tratar entonces esta
minoracin de lo que sera el consumo de forma consistente con el marco de
las Cuentas Nacionales que slo tiene en cuenta operaciones efectivas?...
28
El trmino idntico aqu obviamente hace referencia nicamente a las caractersticas materiales de los
bienes de consumo: si se adquieren en diferentes lugares , es muy probable que los precios a los que
estos bienes estn disponibles no sean similares; por tanto, en sentido econmico, no son idnticos
porque corresponden a diferentes mercados...
114
115
116
632-633
552
64111
6412-6422
6511-6521
661
674-675-676-677
678
6010
6021-6022
6110 (p)-6120 (p)
621
6303
6304
67811
67812
67813-67820
7311
7111 (p)
962-964
965-969
9214-9232-9233
9241-9219-9249
117
118
29
SNA93 8.56
119
resulta til diferenciar los dos procedimientos mediante los cuales se proporcionan las
prestaciones de la seguridad social en especie.
Esta hoja de trabajo proporciona un marco para recoger informacin resumida, y cada
responsable de la compilacin si fuera necesario, puede crear sus propias subclasificaciones
considerando, por ejemplo, los distintos proveedores de tales servicios por separado.
Hojas de trabajo 2a y 2b: transformacin de los paquetes tursticos
Los paquetes tursticos son productos tursticos complejos en los que se combinan
diferentes productos tursticos, tales como transporte, alojamiento, servicios de
alimentacin y bebidas, y otros.
Hoja de trabajo 2a: A efectos de la CST, el importe total del paquete turstico pagado por el
visitante tiene que ser desglosado en sus componentes, uno de ellos es correspondiente al
servicio del tour-operador, que es la diferencia entre el importe total del paquete turstico y la
suma del importe de los componentes y la comisin pagada por el tour-operador a las
agencias de viajes que han vendido estos paquetes tursticos; este desglose se muestra en
filas, donde el bloque A representa el importe total de los paquetes tursticos pagados por los
visitantes; el bloque B representa el importe total de los inputs proporcionados dentro el
paquete turstico, que vienen desglosados por productos en el siguiente bloque de filas
utilizando la clasificacin bsica de productos utilizada en todo el sistema; el bloque C
representa la cantidad pagada a las agencias de viajes por los tour-operadores por la venta
de los paquetes tursticos. Finalmente, el importe de los servicios de los tour-operadores
(bloque D), se obtiene como la diferencia entre el importe pagado por los visitantes por los
paquetes tursticos y los componentes del coste.
Este clculo se hace para cada categora de paquetes tursticos, las cuales ocupan una
o cuatro columnas de la tabla:
30
Con la poltica de cielo abierto, sera posible volar internamente a travs de una compaa no nacional
120
En el caso de los paquetes tursticos, algunos inputs parecen imposibles, y la tabla muestra
qu productos no pueden incluirse dentro de un paquete turstico: los servicios de provisin
de vivienda tursticos por cuenta propia o gratuitos no pueden formar parte de los paquetes
tursticos ya que necesariamente corresponden a consumo no monetario; los servicios del
tour-operador en s mismos, que se presentan de forma consolidada; y finalmente el
consumo de bienes ya sean conexos o no especficos. En cuanto a los paquetes tursticos
emisores, el caso de los servicios de alojamiento proporcionados dentro del territorio
nacional podran ser puestos en duda, ya que puede suceder que por algunas razones
(distancia, dificultades en el transporte), algunos visitantes que tienen que viajar fuera del
territorio nacional esten obligados, en su viaje, a pasar la noche dentro del territorio nacional,
y esto podra ir incluido dentro del paquete turstico que eligieron.
Hoja de trabajo 2b:
Con la hoja de trabajo 2b, los paquetes tursticos en su forma neta
estn integrados dentro del cuadro, pero la clasificacin de productos sigue siendo la bsica.
Como consecuencia, todos los servicios que han sido empaquetados previamente, se
presentan por su cuenta. En la fila servicios de tour-operador slo tenemos el valor residual
de los servicios del tour-operador, mientras que en la fila correspondiente a los servicios de
agencias de viaje slo tenemos el valor de la comisin que los tour-operadores pagan a las
agencias de viajes que venden los paquetes tursticos. El total correspondiente a los
paquetes tursticos internos no puede variar si se compara con el total de la hoja de trabajo
2a. Lo mismo ocurre con los paquetes tursticos emisores a nivel agregado, donde la suma
de los valores que aparecen en la ltima fila de la hoja de trabajo 2a, tambin tienen que
aparecer en la hoja de trabajo 2b, ahora con un desglose diferente: la columna (2) de la hoja
de trabajo (2b) es la suma de las columnas (2)a y (3)a de la hoja de trabajo (2)a, mientras
que la columna (3) de la hoja de trabajo 2b es la suma de las columnas (2)b y (3)b de la hoja
de trabajo 2a. En el caso de los paquetes tursticos receptores, nicamente los valores de las
columnas (4)a y (5)a estn incluidos y se aaden al valor total de la columna (4) en la hoja de
trabajo 2a ya que no todos los componentes producidos dentro del territorio nacional estn
excluidos.
Hojas de trabajo 3a y 3b:Total del consumo turstico no monetario, valoracin
bruta y neta.
121
122
124
TABLAS
HT 1
HT 2a
HT 3a
Tabla 1
HT 2b
Cuentas Nacionales*
Tabla 4a
HT 3b
Tabla 2
Tabla 4b
Tabla 3
Tabla 6
HT 4a
HT 4b
Tabla 5
125
Hoja de Trabajo 1
Transferencias sociales en especie
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento
Servicios tursticos de alquiler de vivienda por
cuenta propia o gratuitos
Servicios de provisin de alimentacin y bebida
Transporte de pasajeros
Transporte interurbano por ferrocarril
Servicios de transporte por carretera
Servicios de transporte martimo
Servicios de transporte areo
Servicios auxiliares
Agencia de viajes, tour operador y servicios de
guas tursticos
Servicios de agencia de viajes
servicios de tour operador
informacin turstica y servicios de guas tursticos
Alquiler de equipo de transportes
Servicios culturales
Servicio recreativos y otro entretenimiento
Productos conexos
Bienes (1)
Servicios
B. Productos no especficos
Bienes (1)
Servicios
Otros
Total
asistencia
social
Prestaciones
en especie
servicios
individuales no
de mercado
TOTAL
Hoja de trabajo 2a
Productos ofrecidos como paquetes tursticos a visitantes y valoracin de los servicios de los productores de los paquetes tursticos
Productos
receptor
No producidos interiormente
Componentes Componentes
producidos
no
interiormente
producidos
(5)a*
interiormente
(5)b**
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento
Servicios de provisin de alimentacin y bebida
Transporte de pasajeros
Productos no especficos
Bienes (1)
Servicios
X: no aplicable
El rea en gris : conceptualmente fuera de la frontera del SNA y de la CST
* Valor incluido en el consumo del turismo receptor: es el nico componente solicitado.
** Este valor n o forma parte estrictamente del consumo del turismo receptor en una primera etapa, se registra de forma global dentro de esta medida.
(1)
Corresponde al valor de los bienes adquiridos por el visitante a precios de adquisicin
127
Hoja de trabajo n2 b
Valoracin neta de paquetes tursticos.
Paquetes tursticos del
turismo emisor
Paquetes
tursticos
del turismo
interno
paquetes
tursticos
del turismo
receptor
Componentes
producidos
interiormente
componentes
producidos
fuera del pas
(2)
(3)
slo
componentes
producidos
interiormente
(4)
(1)
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento
Servicios tursticos de alquiler de vivienda por cuenta propia o
gratuitos
Servicios de provisin de alimentacin y bebida
Transporte de pasajeros
Transporte interurbano por ferrocarril
Servicios de transporte por carretera
Servicios de transporte martimo
Servicios de transporte areo
Servicios auxiliares
Agencia de viajes, tour operador y servicios de guas
tursticos
Servicios de agencia de viajes (1)
Servicios de tour operador (2)
informacin turstica y servicios de guas tursticos
Alquiler de equipo de transportes
Servicios culturales
Servicio recreativos y otro entretenimiento
Productos conexos
Bienes (4)
Servicios
C. Productos no especficos
Bienes (4)
Servicios
x
x
128
Hoja de trabajo 3a
total del consumo turstico no monetario
(valoracin bruta)
Operaciones de trueque
Turismo
receptor
turismo emisor
turismo interno
y receptor
turismo emisor
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
otras
transferencias
en especie de
hogares
residentes
otras
transferencias
en especie de
turistas no
residentes al
turismo emisor
transferencias
sociales en
especie de una
unidad
residente
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento
Servicios tursticos de alquiler de vivienda por
cuenta propia o gratuitos
Servicios de provisin de alimentacin y bebida
Transporte de pasajeros
Transporte interurbano por ferrocarril
Servicios de transporte por carretera
Servicios de transporte martimo
Servicios de transporte areo
Servicios anexos
Agencia de viajes, tour operador y guas
tursticos
Servicios de agencia de viajes
Servicios de tour operador
Servicios de informacin turstica y de guas
tursticos
Alquiler de equipo de transportes
Servicios culturales
Servicios recreativos y otro entretenimiento
Productos conexos
Bienes(1)
Servicios
B. Productos no especficos
Bienes (1)
Servicios
TOTAL consumo turstico no monetario
X No aplicable
(1) Corresponde al valor de los bienes adquiridos por el visitante a precios de adquisicin
129
TOTAL
consumo
turstico no
monetario
adquirido a
proveedores
residentes
adquirido a
proveedores
no residentes
Hoja de trabajo 3b
total del consumo turstico no monetario
(valoracin neta)
operaciones de trueque
turismo
receptor
turismo emisor
turismo interno
y receptor
turismo emisor
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
otras
transferencias
en especie de
hogares
residentes
otras
transferencias
en especie de
turistas no
residentes al
turismo emisor
transferencias
sociales en
especie de una
unidad
residente
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento (3)
Servicios tursticos de alquiler de vivienda por
cuenta propia o gratuitos
Servicios de provisin dealimentacin y bebida (3)
Servicios
B. Productos no especficos
Mrgenes de comercio minorista de bienes no
especficos
Servicios
Valor de bienes netos de servicios del minorista
previamente registrado
TOTAL consumo turstico no monetario
Esta valoracin neta se refiere a los ajustes de paquetes tursticos, servicios de agencias de viajes y servicios de comercio al por menor
(1) Corresponden al valor total recibido de visitantes, empaquetadores y otros servicios tursticos
(2) Corresponden al margen del empaquetador
(3) El valor es neto de los montos pagados a agencias de viajes
130
TOTAL
consumo
turstico no
monetario
adquirido a
proveedores
residentes
adquirido a
proveedores
no residentes
Hoja de trabajo 4a
Produccin de las ramas de actividad turstica y otras actividades por productos
(valoracin bruta)
pgina (1)
RAMAS DE ACTIVIDAD TURISTICA
Productos
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento
Servicios tursticos de alquiler de vivienda por
cuenta propia o gratuitos
Servicios de provisin de alimentacin y bebida
Transporte de pasajeros
Transporte interurbano por ferrocarril
Servicios de transporte por carretera
Servicios de transporte martimo
Servicios de transporte areo
Servicios auxiliares
Agencia de viajes, tour operador y servicios de
guas tursticos
Servicios de agencia de viajes
servicios de tour operador
informacin turstica y servicios de guas
tursticos
Alquiler de equipo de transportes
Servicios culturales
Servicio recreativos y otro entretenimiento
Productos conexos
Bienes (1)
Servicios
D. Productos no especficos
Bienes (1)
Servicios
Hoteles y similares
Segunda
vivienda en
propiedad
restaurantes y
similares
Pasajeros por
ferrocarril
Pasajeros por
carretera
Pasajeros por
mar
Pasajeros por
aire
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
TOTAL oferta
(1) Corresponde al valor de los bienes adquiridos por el visitante a precios de adquisicin
131
Hoja de trabajo 4a
Produccin de las ramas de actividad turstica y otras actividades por productos
(Valoracin bruta)
pgina (2)
RAMAS DE ACTIVIDAD TURISTICAS
Productos
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento
Servicios tursticos de alquiler de vivienda por
cuenta propia o gratuitos
Servicios de provisin de alimentacin y bebida
Transporte de pasajeros
Transporte interurbano por ferrocarril
Servicios de transporte por carretera
Servicios de transporte martimo
Servicios de transporte areo
Servicios auxiliares
Agencia de viajes, tour operador y servicios de
guas tursticos
Servicios de agencia de viajes
Servicios de tour operador
Informacin turstica y servicios de guas
tursticos
Alquiler de equipo de transportes
Servicios culturales
Servicio recreativos y otro entretenimiento
Productos conexos
Bienes (1)
Servicios
E. Productos no especficos
Bienes (1)
Servicios
alquiler de bienes
de equipo de
transporte
Agencias de
viaje tour
operadores y
servicios de
guas
tursticos
servicios
culturales y
de ocio
TOTAL oferta
X no aplicable
132
Servicios
deportivos y
de recreo
TOTAL
ramas de
actividad
tursticas
otras actividades no
caractersticas del turismo
conexas
...
otras
TOTAL produccin de
productores interiores a
precios bsicos
Hoja de trabajo 4b
Produccin de las ramas de actividad tursticas y de otras actividades por productos
(valoracin neta)
Pgina (1)
RAMAS DE ACTIVIDAD TURISTICAS
Productos
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento (3)
Servicios tursticos de alquiler de vivienda por
cuenta propia o gratuitos
Servicios de provisin de alimentacin y bebida
(3)
Transporte de pasajeros (3)
Transporte interurbano por ferrocarril (3)
Servicios de transporte por carretera (3)
Servicios de transporte martimo (3)
Servicios de transporte areo (3)
Servicios anexos
Agencia de viajes, tour operador y servicios de
guas tursticos
servicios de agencia de viajes (1)
servicios de tour operador (2)
Servicios de informacin turstica y de guas
tursticos
Alquiler de equipo de transportes
Servicios culturales (3)
Servicios recreativos y otro entretenimiento (3)
Productos conexos
Mrgenes de comercio minorista de bienes
conexos
Servicios
B. Productos no especficos
Hoteles y similares
Segunda
vivienda en
propiedad
Restaurantes
y similares
Pasajeros por
ferrocarril
Pasajeros por
carretera
Pasajeros por
mar
Pasajeros por
aire
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Servicios
Valor de los bienes netos de los servicios
minoristas previamente registrados
TOTAL
X no aplicable
Esta valoracin neta se refiere a los ajustes de paquetes tursticos, servicios de agencias de viajes y servicios de comercio al por menor
(1) Corresponden al valor total recibido de visitantes, empaquetadores y otros servicios tursticos
(2) Corresponden al margen del empaquetador
(3) El valor es neto de los montos pagados a agencias de viajes
133
Hoja de trabajo 4 b
Produccin de las ramas de actividad turstica y de otras actividades por productos
pgina (2)
(valoracin neta)
RAMAS DE ACTIVIDAD TURISTICA
A. Productos especficos
Productos caractersticos
Alojamiento
Hotel y otros servicios de alojamiento (3)
Servicios de alojamiento turstico por cuenta propia
o gratuitos
Servicios de provisin de alimentacin y bebida (3)
Transporte de pasajeros (3)
Transporte por ferrocarril (3)
Servicios de transporte por carretera (3)
Servicios de transporte martimo (3)
Servicios de transporte areo (3)
Servicios secundarios
Agencia de viajes, tour operador y servicios de
guas tursticos
servicios de agencia de viajes (1)
servicios de tour operador (2)
informacin turstica y servicios de guas tursticos
Alquiler de equipo de transportes
Servicios culturales (3)
Servicios recreativos y otro entretenimiento (3)
Productos conexos
Alquiler de
bienes de
equipo de
transporte
Agencias de
viaje tour
operadores
guas tursticos
Entretenimiento
y servicios
culturales
Deportes y
servicios de
recreo
Otras actividades no
caractersticas del turismo
TOTAL ramas
de actividad
tursticas
conexas
...
otras
TOTAL
produccin
productores
nacionales a
precios
bsicos
Servicios
B. Productos no especficos
Servicios
TOTAL
X no aplicable
Esta valoracin neta se refiere a los ajustes de paquetes tursticos, servicios de agencias de viajes y servicios de comercio al por menor
(1) Corresponden al valor total recibido de visitantes, empaquetadores y otros servicios tursticos
(2) Corresponden al margen del empaquetador
(3) El valor es neto de los montos pagados a agencias de viajes
134
GLOSARIO
Actividades caractersticas del Turismo (Lista OMT)
Aquellas actividades productivas cuya parte de su produccin principal son productos
caractersticos del turismo. La suma de todas las actividades caractersticas del turismo
conforman las ramas de actividad (o industrias) tursticas [CST 3.19 Anexo 4].
Actividades conexas al Turismo
Aquellas actividades productivas cuya parte de su produccin principal son productos
conexos al turismo [CST 3.20].
Consumo Interior Turstico
Comprende todo el gasto en consumo turstico que tiene lugar dentro de la economa de
compilacin. Incluye todo el consumo turstico interno, el consumo turstico receptor, y la
parte del consumo turstico emisor que corresponde a bienes y servicios facilitados por
residentes. Podra incluir bienes y servicios importados dentro de la economa y vendidos interiormente a los visitantes. Difiere del consumo turstico interior en la parte del
consumo turstico emisor que corresponde a bienes y servicios suministrados por
residentes [CST 2.47].
Consumo Turstico
Es el gasto total en consumo efectuado por un visitante, o por cuenta de un visitante,
para y durante su viaje y su estancia en el lugar de destino [CST 2.34][Rec-93 85].
Consumo Turstico Emisor.
Es el consumo del turismo emisor, es decir, el consumo efectuado por los residentes
como resultado de sus viajes a pases diferentes de aqul en el que residen. Mientras la
mayora de este consumo tiene lugar fuera de la economa de compilacin, dichas
adquisiciones podran incluir bienes y servicios producidos en el pas de residencia del
visitante y adquiridos para el viaje. Las compras de servicios de transporte internacional
se incluyen en su totalidad sin tener en cuenta la residencia de la compaa de transporte [CST 2.44].
Consumo Turstico Interior.
Es el consumo del turismo interior, esto es, comprende todo el gasto en consumo
efectuado por los visitantes, tanto residentes y no residentes, cuando visitan la economa de compilacin. Equivale a la suma del consumo turstico interno y el consumo
turtico receptor. Podra incluir bienes y servicios importados dentro del pas y vendidos
interiormente a los visitantes [CST 2.46].
Consumo Turstico Internacional.
Comprende el consumo turstico receptor y el consumo turstico emisor [CST 2.49].
135
136
137
Comprende las actividades que realizan las personas durante sus viajes y estancias en
lugares distintos al de su entorno habitual, por un perodo de tiempo consecutivo inferior a un
ao, con fines de ocio, por negocios y otros motivos [CST 2.3][Rec-93 20].
Turismo Emisor.
Turismo que concierne a los residentes cuando se encuentran de viaje en otro pas
[Rec-93 11c].
Turismo Interior.
Engloba al turismo interno y al turismo receptor [Rec-93 13a].
Turismo Internacional.
Engloba al turismo receptor y al turismo emisor [Rec-93 13c].
Turismo Interno
Turismo que concierne a los residentes del pas dado cuando se encuentran de viaje
dentro su pas [Rec-93 11a].
Turismo Nacional.
Es el turismo por parte de los residentes, engloba al turismo interno y al turismo emisor
[Rec-93 13b].
Turismo Receptor.
Turismo que concierne a los no residentes que se encuentran de viaje en el pas dado
[Rec-93 11b].
Valor Aadido Turstico (VAT)
Se define como el valor aadido generado en la economa por las ramas de actividad (o
industrias) tursticas y por otras ramas de actividad (o industrias) como respuesta al
consumo interior turstico [CST 4.70].
Valor aadido de las ramas de actividad (industrias) tursticas
Es el valor aadido de todos los productores caractersticos, sin considerar si toda o
incluso parte de su produccin se proporciona a los visitantes. No tiene en cuenta la
incidencia del consumo turstico sobre otras actividades productivas que pudieran
atenderles [CST 4.70].
Viajero
Cualquier persona que lleva a cabo un viaje entre dos o ms pases, o entre dos ms
localidades dentro de su pas de residencia habitual [CST 2.3 Rec-93 15].
Visitante
Toda persona que se desplaza a un lugar distinto al de su entorno habitual por una
duracin inferior a 12 meses y cuya finalidad principal del viaje no sea la de ejercer una
actividad remunerada en el lugar visitado [CST 2.3] [Rec-93 20].
138
BIBLIOGRAFIA
Fondo Monetario Internacional
Manual de la Balanza de Pagos, 5 Edicin 1993
Oficina de Estadstica de las Comunidades Europeas - EUROSTAT
Decisin de la Comisin del 9 de diciembre de 1998 sobre el procedimiento para
la implantacin de la Directiva del Consejo 95/57/EC sobre la recogida de
informacin estadstica en el mbito del turismo.
Oficina de Estadstica de las Comunidades Europeas - EUROSTAT
Metodologa comunitaria sobre las estadstica de Turismo-1998.
Organizacin de Cooperacin y Desarrollo Econmico - OCDE
Manual sobre las Cuentas Econmicas del Turismo, Pars 1991.
Organizacin de Cooperacin y Desarrollo Econmico - OCDE
Borrador OCDE Directrices para una Cuenta Satlite del Turismo, Mayo 1999.
Statistics Canada
La Cuenta Satlite del Turismo.
Divisin de Cuentas Nacionales y Medio Ambiente - Series Tcnicas N 31, Julio
1994 Otawa.
Statistics Canada - Comisin Canadiense de Turismo
Sistema de Cuentas Nacionales.
Gua para los Indicadores Nacionales de Turismo.
Fuente y Mtodos.
Statistics Canada
Propuesta de Cuenta Satlite y de Sistema Informtico del Turismo
Elaborado por Sr. Stewart Wells, Junio 1991 Ottawa, Canad
Naciones Unidas, Fondo Monetario Internacional, Banco Mundial, Organizacin
para la Cooperacin y el Desarrollo Econmico, Comunidad Econmica Europa
Sistema de Cuentas Nacionales.
Informes Estadsticos Serie F N 2 Rev. 4 Nueva York 1993
Naciones Unidas
Clasificacin Internacional Industrial Uniforme de todas las
econmicas - C.I.I.U..
Informes de Estadstica, Series M N 4 Rev. 3 Nueva York 1990
139
actividades
Naciones Unidas
Clasificacin Central de Productos (CCP).
Informes de Estadstica, Series M N 77, versin 1.0, Nueva York 1998
Naciones Unidas y Organizacin Mundial del Turismo
Recomendaciones sobre Estadsticas del Turismo.
Informes estadsticos, Serie M N 83 Nueva York 1993
Consejo Mundial de Viajes y Turismo - WTTC
Principios actualizados para la Contabilidad Satlite Nacional de Viajes y
Turismo, septiembre 1998
Organizacin Mundial del Turismo - OMT
Determinacin de la importancia del turismo como una actividad econmica
dentro del marco del sistema de la contabilidad nacional, abril 1983 (Informe de la
Secretara General sobre la ejecucin del programa general de trabajo para el
perodo 1982-1983).
Organizacin Mundial del Turismo - OMT
Manual Tnico: Conceptos, definiciones y clasificaciones, para las Estadsticas
del Turismo, Manual Tcnico N 1, 1995; Recopilacin de Estadsticas del Gasto
Turstico, manual Tcnico N 2, 1995; Recopilacin de Estadsticas del Turismo
Interno, Manual Tcnico N 3, 1995; Recopilacin y Compilacin de Estadsticas
del Turismo; Manual Tcnico N 4, 1995.
140
SA/1999/6
2 September 1999
Annex 4
TOURISM SATELLITE ACCOUNT
TABLE OF CONTENTS
Pages
I.
PRESENTATION ...................................................................................... 1
II.
III.
General overview............................................................................ 3
Main objectives............................................................................ 3-5
Tourism demand.......................................................................... 5-7
Classifications of tourism products and activities:
characteristicity.......................................................................... 8-10
III.5. Tourism consumption .............................................................. 10-12
III.6. Gross and net valuation of specific tourism services ............... 12-13
III.7. Tourism value added estimate (TVA) ........................................... 14
III.8. Tourism gross fixed capital formation ...................................... 15-16
III.9. Tourism employment ............................................................... 16-17
IV.
V.
1.
2.
3.
I.
PRESENTATION
1.
For the last four years, the World Tourism Organization (WTO) has elaborated
the methodology for the preparation of a Tourism Satellite Account. The
document entitled Tourism Satellite Account (TSA): The conceptual
framework contains a set of recommendations and guidelines concerning
concepts, definitions and other elements of statistical methodology 1.
2.
3.
4.
This long work process, which has involved great efforts (not the least of which
have been the financing efforts), was aimed at four objectives:
-
5.
6.
7.
With the design of the TSA conceptual framework, the WTO has made a great
effort to stress its collaboration with international statistical Agencies and Working
groups, and will offer its support in order that these bodies may promote the
creation of harmonized basic statistical instruments to further the international
comparability of the data related to the economic impact of tourism.
World Tourism Organization Tourism Satellite Account (TSA): The conceptual framework June 1999.
United Nations and World Tourism Organization Recommendations on Tourism Statistics Statistical papers
Series M No 83 New York 1994 (Even if these Recommendations were published in 1994, their approval by the
United Nations Statistical Commission UNSC- took place in 1993 and will be quoted as REC93 in this document).
II.
8.
9.
The link with SNA93 is a structural one. Consequently this exercise, which is
statistical in nature, can be defined as a Satellite Account related to that
system. It shares with the SNA93 its basic principles, concepts and definitions.
Furthermore, the definitions and tables related to the Tourism Satellite Account
(TSA) are defined in relation to the concepts and tables currently used in
National Accounts. This link provides the credibility that tourism has been
seeking over the years to have its voice heard and its importance
acknowledged.
10.
The development of the different tasks of the TSA (and consequently the
international comparability of the estimates obtained by those countries that
consider this development to be of interest to them) must be understood to be
a medium-term process.
11.
For the time being, WTOs proposal refers to a national and yearly perspective
and is based on a set of 10 tables.
12.
13.
14.
15.
WTO-Canada - World Conference on Travel and Tourism Statistics, Ottawa, Canada, June 1991.
16.
17.
Tables 8 and 9 collect data on Tourism Gross Fixed Capital Formation and
Tourism Collective Consumption. These components have been included in
the proposed conceptual framework since they are considered, in relation to
the SNA93, as components of the demand. Nevertheless, taking into
consideration the methodological difficulties for their rigorous delimitation and
the lack of sufficient experience of NTOs in elaborating estimates, the WTO
proposal is, for the time being, very conservative.
18.
III.
19.
In this Chapter, some of the most relevant themes in relation to the necessary
conceptual framework for the preparation of the Tourism Satellite Account
(TSA) are included, such as they are presented in the documents related to
Tourism Satellite Account (TSA) prepared by the WTO and the Organisation
for Economic Co-operation and Development (OECD) and presented at the
Enzo Paci World Conference on the Measurement of the Economic Impact of
Tourism (Nice, France, 15-18 June 1999) 4 5.
III.1.
GENERAL OVERVIEW
20.
Both documents coincide in their basic approach to the design of the Tourism
Satellite Account (TSA): presentation of the economic data on tourism
according to the principles and standards of the System of National Accounts
(SNA93) compatible with the WTO-UN Recommendations on Tourism
Statistics (REC93).
21.
4
5
WTO Tourism Satellite Account (TSA): The conceptual framework June 1999.
OECD Draft OECD guidelines for a Tourism Satellite Account June 1999.
III.2.
22.
MAIN OBJECTIVES
WTO
(a) To develop a set of recommendations and guidelines concerning
concepts, definitions and other elements of statistical methodology for the
elaboration of a Tourism Satellite Account (Chapter II: Tourism demand
and Chapter III: Tourism supply).
(b) To define a series of tourism aggregates:
-
from the supply side: Value Added of the Tourism Industries (VATI),
Tourism Value Added (TVA) and Gross Domestic Product (GDP),
generated by visitor tourism consumption (VTC) [Chapter IV: 4.62 to
4.102].
23.
OECD
(a) To propose to member countries the elaboration of an integrated system
of tables, allowing the elaboration of TVA and the TGDP (Chapter VI).
(b) To propose the procedure for estimating the TVA (of characteristic and
non-characteristic tourism activities) and the TGDP (Chapter VII).
(c) To provide guidelines for the statistical treatment of some tourism
concepts, such as: tourism consumer durable goods, second homes,
package tours, gross fixed capital formation (Chapter IV).
24.
Comments
(a) The objectives are different, but compatible, if there is an agreement or a
correspondence with basic concepts, definitions and classifications 6.
(b) The WTO document 7 is a proposal for all countries and its main objective
is to establish a conceptual framework with basic definitions and
classifications of the different tourism variables. This is the reason why the
6
7
III.3.
TOURISM DEMAND
III.3.1.
25.
Background
The OECD document takes its basic concepts from the Recommendations on
Tourism Statistics (REC93), where it was accepted that tourism demand was
equivalent to tourism consumption, identified as tourism expenditure
(corresponding mainly to the value of goods and services used by or for
tourism units visitors, and the rest to the intermediate consumption of
enterprises as a consequence of travel by their employees). Consequently,
tourism demand represents the expenditure made by, or on behalf of the
visitor before, during and after the trip.
26.
The approval of the SNA93, on the one hand, and the experience drawn from
the work developed when quantifying the economic impacts of tourism since
the Ottawa Conference, on the other hand, made it necessary to revise this
concept of tourism demand:
-
27.
This step forward was not an easy one since it was necessary to face
methodological problems and other aspects for which National Statistical
Offices (NSOs) had not yet enough experience with operational solutions for
the elaboration of appropriate data to be incorporated in a TSA, such as how
to use precise criteria allowing a breakdown of expenditure for each type of
component.
28.
Moreover, another problem, but not less important, was the decision taken to
be strictly coherent with the conceptual framework designed in the SNA93, in
order that the TSA conceptual framework guarantees that tourism analysis will
have the necessary credibility which is not the case in this moment.
29.
30.
III.3.2.
31.
WTO
32.
33.
III.3.3.
OECD
34.
35.
36.
III.3.4.
Comments
8
9
III.4.
WTO
III.4.1.1. Tourism Product Classification
37.
38.
39.
40.
41.
42.
It defines characteristic and connected activities (WTO 3.19 and 3.20) and
provides the WTO list of tourism characteristic activities (Annex 4) for
international comparability. The proposed list is presented in TSA Tables and
in Annex 4 (12 items).
43.
III.4.2.
OECD
III.4.2.1. Tourism Product Classification
44.
45.
The Tourism Product Classification defines at level one: characteristic and all
the other products purchased by visitors. It only defines characteristic products
(OECD 60) and presents, in the Tables, a Classification of characteristic
products (15 items, one of which corresponds to consumer durable goods of
single purpose) and a Classification of the other products (11 items) where a
short list of goods (5 items) and services (5 items) is proposed.
46.
47.
48.
It only defines the characteristics (OECD 60) and the following is presented in
the Tables:
-
49.
50.
The WTO document does not elaborate on this subject. The WTO, in the
context of SNA93 recommendations (Chapter 21. 61-62-66) establishes the
criteria to define characteristic and connected products and, consequently, to
define characteristic and connected activities.
51.
52.
For WTO, international comparability will only be established at the level of the
Classification of characteristic Products and Activities. For OECD, the TSA
would cover, for its corresponding member States, all levels of the proposed
Classifications, except for Table 7 (Gross Capital Acquisition) and Table 8
(Gross Capital Stock), proposed only for characteristic activities.
53.
The direct link between the provider of tourism goods and services and the
visitor is a relevant characteristic to determine the productive activities for
tourism (WTO 3.21 and 3.22). OECD TSA indicates that a certain degree of
flexibility must be used, applying the rule of preponderance (OECD 38).
54.
III.5.
TOURISM CONSUMPTION
III.5.1.
WTO
55.
56.
57.
Consumer durable goods (CDG): relate to tourism CDG (WTO 5.28) and
establishes the criteria for its inclusion in tourism consumption (WTO 2.40):
during the trip, all expenditure on CDG will be included, whatever its type
and value;
before and after the trip, only expenditure in CDG of little value will be
included.
10
58.
Second homes owned by the visitor and for a tourism use: tourism
consumption includes the imputed rent of these second homes, taking into
consideration that they may also belong to non residents (WTO 2.63 and
Annex 1.H).
III.5.2.
OECD
59.
The same as in the WTO proposal, TSA OECD formally respects the
definition of Tourism Consumption (OECD 36) of REC93 (point 85). It differs
basically on the fact that it includes second homes belonging to the visitors
and of tourism use by its owners, and a limited number of CDG acquired
before and after the trip.
60.
III.5.3.
Comments
61.
62.
11
63.
WTO project proposes the first four Tables for the estimate of several visitor
tourism consumption aggregates, while OECD TSA does not propose any
table related to consumption.
64.
65.
66.
On the other hand, WTO does not determine, for the time being, which are the
consumer durable goods of small value, in order that each country may
establish a list. The OECD proposes, for its part, to include this kind of tourism
goods in the list of characteristic products and, consequently, the OECD
introduces a column for the characteristic activity which produces them.
67.
III.6.
WTO
68.
69.
The gross and net valuation affects: travel agency services, tour operator
services and the trade of goods acquired by visitors (WTO Tables of gross and
net valuation).
12
70.
III.6.2.
OECD
71.
72.
The only gross valuation that is reflected in the tables is that related to the tour
operator characteristic service.
73.
III.6.3.
74.
Comments
the gross valuation that registers the margin of the provider tourism
service plus the value of the tourism good or service sold, under the
item of the provider service and corresponds to the total value paid by
the visitor, and
the net valuation that only registers the margin of the provider tourism
service in that item and the value of the tourism good and/or service
sold, in the corresponding item of the Tourism Product Classification.
13
III.7.
75.
WTO
76.
77.
The estimate for the TGDP is the result of the establishment of the tourism
supply-consumption balance. This estimate is based on the hypothesis of the
share of TVA output sold to visitors (WTO 4.80).
78.
The document shows the relation between these three tourism aggregates
(WTO Figure 4.1) and does not recommend methodologies to estimate the
TVA. Countries therefore have complete freedom to apply the most
appropriate and suitable methodology to their statistical structure.
III.7.2.
OECD
79.
The OECD TSA only considers the TVA aggregate. Nevertheless, in order to
determine this aggregate, the VATI related to all tourism activities must be
evaluated for characteristic and non-characteristic activities (OECD 250).
80.
III.7.3.
Comments
81.
The main objective of the WTO proposal is to provide analytical and detailed
information on tourism in all its aspects. Nevertheless, WTO also recognizes
that the 10 aggregates recommended for elaboration (including the TVA) may
not be the most important features of the TSA but that their important political
impact cannot be disregarded (WTO 4.62).
82.
The main objective of the OECD TSA is to estimate the TVA. This is the
reason why the design of the first four tables is oriented towards this estimate
(OECD 208-253-258).
14
III.8.
83.
84.
WTO
85.
86.
WTO does not propose a table showing Tourism Capital Stock. This is only
proposed as future developments.
III.8.2.
OECD
87.
88.
89.
90.
III.8.3.
Comments
91.
92.
OECD Table 7 and WTO Table 8 differ essentially in that the OECD Table
does not distinguish tourism specific fixed assets.
15
93.
The OECD TSA proposes to use the TVA ratio in order to establish the
employment generated by tourism consumption (OECD 215 and Annex H).
III.9.
TOURISM EMPLOYMENT
III.9.1.
WTO
94.
95.
III.9.2.
OECD
96.
The OECD TSA only considers, for the time being, the number of hours
worked (OECD 150).
97.
98.
III.9.3.
99.
Comments
16
IV.
102. EUROSTAT, apart from having participated in all the meetings held at WTO
Headquarters (Steering Committee meetings and Ad-Hoc Group meetings) in
relation to the TSA, has created its own Task Force on methodological issues
linked to tourism. Its first meeting took place on 22-23 October 1998 and this
Task Force has analyzed the works on the TSA developed by the WTO and
the OECD.
103. During its last meeting on 17-18 May 1999, three documents were presented,
of which the one entitled The Community Methodology on Tourism Statistics
and Tourism Satellite Accounts (document S3/99/08) is considered as the
most complete and recent product of EUROSTAT in this respect.
104. Such as is indicated in the minutes of the meeting:
When analysing both WTO and OECD latest versions of TSA manuals, the
WTO one is more of a general conceptual framework for developing a TSA,
whereas the OECD manual is more specific and concrete. Concepts between
the manuals are compatible, but how to elaborate the account in detail is left
open and needs further studying.
.
Conclusions from the discussions were that the latest version of the WTO TSA
conceptual framework is compatible with the ESA-95, the Community
methodology on tourism statistics as well as the OECD proposal for a TSA
manual, in terms of core concepts and methodological approach. The group
agreed that extensions should be voluntary, but transparent when presented
to users. To ensure international comparability, guidelines for an operative
implementation would be needed for the EU countries. This would be an
important task for the group and for Eurostat.
The Task Force noted however that the proposed definition of usual
environment in the WTO manual is not completely consistent with established
criteria at EU level (and world level). Apart from the two established criteria:
frequency and distance, a third one has been introduced, motivation, which
might in some cases result to a divergence from the approved tourism
recommendations on usual environment.
.
Finally, positions of Eurostat and EU countries on the WTO TSA conceptual
framework, technical manuals and other methodological documents need to
be taken following normal Eurostat Working Group procedures for approval
..
V.
105. During the recent Enzo Paci World Conference on the Measurement of the
Economic Impact of Tourism (Nice, France, 15-18 June 1999), the general
principles contained in the document Tourism Satellite Account (TSA): the
17
conceptual framework were adopted. Recognition was also made of the need
to develop jointly, on this basis with OECD, EUROSTAT and other
organizations that would like to subscribe to it, a common conceptual
framework with a view to its adoption by the United Nations Statistical
Commission (Resolution II, paragraph 2).
106. As previously indicated, apart from the WTO proposal, the OECD is the only
institution that has elaborated a document for the development of a TSA for its
member countries (which are, in most cases, also WTO Member countries).
Moreover, even if EUROSTAT has rejected the idea of the elaboration of a
new conceptual framework for its member states, its very character as a
Statistical Institution confers it a central role in the development of Tourism
Satellite Accounts (TSAs) in the European continent.
107. It is in this context that the above-mentioned resolution approved during the
World Conference in Nice must be understood. Its main objective and goal is
that the international standard to be presented to the United Nations Statistical
Commission (UNSC) be broadly consistent with National Account Systems
(SNA93 and ESA95), although it may incorporate certain differences in the
accuracy of the definitions and the accounting rules in the different proposals
made by the organizations that would like to subscribe to the common
framework.
108. This is the reason why, the effort made during these years by the WTO has
tended towards the design of a methodological framework, coherent with
SNA93, which could take into account not only the great diversity of countries
that belong to WTO but also the uneven development of their structural
statistics.
109. Consequently, WTO has tried to elaborate a rigorous statistical methodology
that could be implemented step-by-step. Different stages in the development
of a TSA are proposed (the tables to be prepared, the different levels of
disaggregation of products and activities characteristic to tourism, etc.),
together with different degrees of coverage of the basic variables. This will
permit, in a medium term perspective, the progressive completion of the whole
information requested in the tables.
110. This gradual approach to the development of the proposed conceptual
framework for the preparation of a Tourism Satellite Account (TSA) suppose,
as a logical consequence, that the objective of having a common conceptual
framework must be also understood as a process (WTO 0.14).
111. On 12 July 1999 10 WTO sent a first proposal for the actions to be taken by the
OECD and EUROSTAT, in order to point out how our three organizations
could approach this common task. For its part, EUROSTAT has presented an
alternative plan of action 11 and the OECD, up to now, has not make explicit
any proposal.
10
11
Annex 2.
Annex 3.
18
112. On 27 September 1999, the WTO will release a second and more concrete
proposal with the objective of incorporating new paragraphs in the WTO
document in order to show more explicitly the compatibility of the conceptual
framework elaborated by the WTO and the OECD reference documents. This
second proposal will also set out those points other king of differences
between OECD and WTO documents, so that OECD can clarify its definitive
position on them. This discrepancy refers to:
19
ANNEX 1
Additional references
1.
firstly, for the very process of elaboration and for the different type of
member countries in each Organization;
also, because of the different points of view. Whilst that of the WTO
pretends to be a conceptual framework (although the text also contains
significant sections of guidelines for the development of a TSA, as well
as historical references, numerous supporting texts in relation to
coherence with SNA93 and some paragraphs, whose objective is of a
pedagogical character for the non-specialist reader, etc.,), that of the
OECD is principally oriented to the manner in which the proposed tables
should be completed; in that sense, the guidelines and the concrete
form of the statistical approximation of the variables have more
relevance than the references to the conceptual character and
international comparability and, consequently, it is conceded less
attention than in the WTO document.
Finally, in the case of some elements, such as they are drafted in the
OECD text, and in the differences noted to that of the WTO, it could be
understood that their treatment is opposed, such as in the case of the
coverage of tourism demand. We shall come back to this aspect later
on.
20
2.
3.
because of the methodological work carried out during these years for
the design of a TSA
because of the experience developed by various countries on tasks
related to the tourism economic measurement and TSA, and finally
because of the necessity that the conceptual framework for the TSA be
coherent with SNA93
It does not limit itself to proposing some tables for the time being, but
because it identifies and provides orientation on which future tasks could
be undertaken in relation with the designed conceptual framework.
21
Concerning gross fixed capital formation, the treatment given by the OECD
has been in line with the work developed by Canada in the elaboration of its
TSA and corresponds to a point of view expressed on several occasions,
during these years by this country:
It is in the definition of tourism consumption that we find the explanation for
the exclusion of gross fixed capital formation, rather than in the SNA concepts
and definitions. This discussion does not preclude interest in developing
estimates of gross fixed capital formation that are associated with tourism, but
they must be shown separately, and not included as part of tourism
consumption.
22
ANNEX 2
WTO proposal for action to be taken by
WTO OECD EUROSTAT
23
the first document will be a short text, where documents 3 and 4 presented by
WTO will be given a final evaluation from other international organizations.
Ideally, these documents should be a formal communication from EUROSTAT
and OECD to the United Nations Statistical Commission stating their support of
these documents. In that case, the document should be signed by Mr. Francesco
Frangialli (as Secretary-General of WTO), by Mr. Yves Franchet (as General
Director of EUROSTAT) and Mr. L. C. Kincannon (as Director of Statistics
Directorate in OECD);
the second document would be an explanation of the process followed for the
preparation of the Tourism Satellite Account;
the third document would be the Tourism Satellite Account (TSA): The conceptual
framework
24
Apart from that, we would appreciate if Mr. Niels Langkjaer could evaluate and
document his opinion on the proposal of Classifications of Tourism Products and
Activities presented by WTO during the World Conference, before the meeting of
the United Nations Expert Group on International Economic and Social
Classifications that will be held from 15 to 17 November 1999.
In case we are unable to meet during the month of July, we think that this meeting
ought to take place before the 10th September 1999.
The results of our meeting and the agreements reached will be handed over to
Mr. Richard Roberts during his stay in Madrid for the ACC Subcommittee on
Statistical Activities (14-16 September 1999).
September 1999:
-
We think that EUROSTAT and OECD should also present their corresponding
documents in order to be able to identify from the beginning which are, from their
respective points of view, the points of divergence with respect to the conceptual
framework necessary to elaborate a Tourism Satellite Account as presented in the
WTO document that will constitute, with the appropriate modifications to be
introduced, the third document that the WTO Secretariat will present to the United
Nations.
25
October 1999:
-
WTO will send to OECD the same text as the one presented at the ACC
Subcommittee on Statistical Activities, in order to be distributed to the different
delegates as a document of the Agenda.
This means that the WTO requests, from this moment, that OECD include, as a
specific point of this meeting, the discussion on the procedure of approval by the
United Nations of the conceptual framework for the elaboration of Tourism
Satellite Accounts.
November 1999:
-
On the basis of the proposals contained in the documents presented during this
period by the different organic bodies of EUROSTAT and OECD, WTO will
include in the document Tourism Satellite Account (TSA): the conceptual
framework those modifications that might be considered necessary. This new
revision of the document will be presented to the United Nations for its approval.
December 1999:
-
26
Apart from this text, WTO would present at that meeting the new version (in
English) of the above mentioned document.
March 2000:
-
WTO will present a first proposal for a questionnaire to be sent to those countries
having elaborated a Tourism Satellite Account in order that they could provide to
the different international organizations, in a unique format, their data, such as
requested on the Resolutions approved during the World Conference.
As you can see, WTO Secretariat is prepared to make any effort requested
from us.
I trust to be able to see you soon.
Yours sincerely,
Antonio Massieu
Chief, Statistics and Economic Measurement of Tourism
27
ANNEX 3
EUROSTAT - Proposed Action Plan for the elaboration of a common
conceptual framework for TSA
Partners involved:
WTO, OECD, Eurostat and member countries of respective organisation
1. Introduction
Eurostat proposes in this document to formulate a joint action plan between
the WTO, the OECD and Eurostat, in order to achieve the objective of developing a
"Common conceptual Tourism Satellite Account framework". This follows the
conclusions of the CES meeting, held in 14-16 June 1999 in Neuchtel, the
resolutions from the Nice conference, held 15-18 June 1999, as well as many
countries concern for having one framework at international level to give guidelines
on how to develop tourism satellite accounts. This joint process thus constitutes a
concrete outcome of these conclusions.
The joint action plan aims at defining the tasks to be undertaken, the division
of work, the decision-making procedure and the establishment of a preliminary
timetable. The action plan should be communicated and approved by all partners.
2. Development of a joint process
The development of a joint process follows the conclusions of Neuchtel and
Nice, as well as reflecting the needs of many countries for one common framework
for the compilation of satellite accounts on tourism.
2.1 CES conclusions
At the Conference of European Statisticians, in the frame of United Nations
Economic and Social Council, held 14-16 June 1999 in Neuchtel, point 4 on tourism
of the Bureau meeting, the following conclusions were drawn:
1. The Bureau recommended that one agreed manual on international level on
the development of tourism satellite accounts should be submitted to the UN
Statistical Commission;
2. The manual should be compatible with the SNA-93.
28
Commission Decision 98/34 of 9 December 1998 on the procedures for implementing Council Directive
95/57/EC on the collection of statistical information in the field of tourism.
29
30
list. Moreover, the deadlines must be co-ordinated with the established timetable.
Proposals for actions can come from all partners and should be agreed upon by the
inter-secretariat group (see section 4.1).
It should be emphasised however that the list of actions does in most cases
not imply completely new work to be undertaken. Most of the issues have already
been discussed and proposed solutions exist, even though they might slightly differ
between the two existing manuals. The purpose of establishing a list of actions is
therefore mainly to make sure that a common agreement can be reached on all
issues relevant for the final version of the "Common conceptual Tourism Satellite
Account framework" and at the same time provide the basis for any eventual need to
treat additional technical issues. Hence, the list of actions should be seen as an
operational tool for the joint process in order to easy achieve the objective of a UN
adoption of the framework in 2001. This approach can also be helpful for countries
and other partners in giving transparency to the joint process.
Below follows a first draft list of actions, which is for discussion at the first intersecretariat meeting.
LIST OF ACTIONS
Task:
1. Structure of
the framework
2. Basic
definitions
3. Definition of
tourism
demand
4. Basic
concepts of
tourism supply
5. Treatment of
consumer
durables
6. Treatment of
second homes
7. Treatment of
tourism gross
fixed capital
formation
8. Treatment of
other technical
issues
9. Employment
module
10. Tourism
value added
11. Tables and
aggregates
Description of task:
Propose a final structure for the
manual, taking into account the
existing two WTO and OECD
documents.
Propose a final decision on basic
definitions and other technical
details, such as usual
environment, valuation
principles, statistical unit, etc.
Propose a final decision on the
definition of tourism demand, in
particular tourism consumption,
tourism expenditure and linked
issues.
Propose a final decision on the
basic concepts of tourism supply
(goods and services,
characteristic industries).
Propose a final decision on the
treatment of consumer durables.
Propose a final decision on the
treatment of second homes.
Propose a final decision on the
treatment of capital acquisition
related to tourism and purchase
of land.
Propose a final decision on the
treatment of other technical
issues, such as travel agency
and tour operator services,
package tours, frequent flyer
programs, tourism bureaux and
non-market production (tourism
collective consumption), etc.
Propose a final decision on an
employment module in the
manual.
Propose a final decision on how
to calculate tourism value added
(tourism GDP).
Propose a final decision on the
tables and aggregates to include
in the manual, guidelines for
compilation and worksheets.
31
Responsi-ble
partner
Deadline
12. General
terminology
13.
Compatibility
and coherency
issues
14. Data
sources
15.
Classifications
16. Annexes
17. Further
extensions
18. Common
questionnaire
19. Technical
manuals
20. Drafting of
progress report
21.
Etc.
32
Spring 2000
Spring 2000?
Spring 2000?
Spring 2000
31 Jul 2000
Autumn 2000
Sep 2000
Autumn 2000?
Autumn 2000?
Oct 2000
(Nov 2000
31 Nov 2000
33
4. Next steps
4.1 Inter-secretariat Working Group
To co-ordinate the work in the frame of the joint process, Eurostat proposes to
establish a "WTO-OECD-Eurostat Inter-secretariat Working Group", with the task to
make the joint action plan operational in order to finalise the "Common conceptual
Tourism Satellite Account framework" and ensure its adoption in 2001.
This group would facilitate the joint work between the partners in defining
concrete actions to be undertaken and the division of work, define if additional
technical work is needed, provide a forum for exchange of information and follow-up
on the progress on work undertaken, follow-up of the timetable and in general coordinate all work needed for the adoption process.
The periodicity of the meetings could follow an ad hoc approach, depending
on the advancement of works, and could be held on a rolling schedule (including
chairman ship) at the site of each organisation (Madrid, Paris, and Luxembourg). In
between meetings the secretariats can keep informed of the work progress and
communicate with each other via e-mail.
4.2 Transparency
It is important to emphasise that during the whole joint process an effort of
transparency must be done by all partners. This involves that partners should be
regularly and thoroughly informed of the progress of on-going work in the intersecretariat group, especially on the advancement of actions. Minutes from task
forces and other technical groups, working groups and committees should circulate
among all partners. All other useful information of interest to partners and linked to
this issue should also be encouraged to circulate. By having an efficient exchange of
information among partners in the joint process, the objective of finishing the
"Common conceptual Tourism Satellite Account framework" will be easier achieved.
Member states, which are the partners that will work in practice on
implementing satellite accounts, must be encouraged to participate as much as
possible during the process. Their contributions are of utmost importance and
enhance the value of the manual.
Finally, this joint action plan should be communicated to all partners, in
particular be presented and discussed in all relevant working groups and committees
of the WTO, the OECD and Eurostat, to gain their agreement, suggestions for
modifications or other important comments.
Anexo 5
de
Turismo
(CST):
Referencias
******
1.
2.
3.
4.
5.
Conceptos: Era necesario definir el mbito del turismo para que pudiera
ser incluido dentro del marco de las Cuentas Nacionales (de acuerdo con
el Captulo XXI del SCN93, esto exiga definir los bienes y servicios
especficos del turismo). Tambin era necesario definir el concepto bsico
de demanda asociada al turismo (consumo del visitante) en la cual los
gastos tursticos de los viajes de negocios (limitado a los gastos en
transporte y alojamiento de los empleados en viajes de negocios y
aquellos efectuados por empresas en beneficio de invitados fuera de su
entorno habitual) tambin podan incluirse. Finalmente, el estudio
detallado del consumo turstico condujo, por ejemplo, a la identificacin de
una actividad turstica especfica asociada al propietario de una segunda
residencia utilizada principalmente con fines tursticos.
6.
7.
8.
En 1992, la OCDE desarroll sus Cuentas Econmicas Tursticas, y en 1995, se publicaron sus primeras
directrices para una Cuenta Satlite de Turismo.
3
EUROSTAT desarroll un marco legal, que se adopt en 1995, para crear un sistema integrado de informacin
estadstica bsica sobre la oferta y la demanda tursticas en los pases de la Unin Europea.
9.
Ampliara el mbito del anlisis del impacto econmico del turismo, que en
la actualidad se limita al componente del consumo en efectivo del
visitante. En consecuencia, se propone redactar de nuevo completamente
la parte I del Captulo VI, as como el Captulo I Seccin B La necesidad
de las estadsticas del turismo;
ANEXO
1.
Organizacin
Comienzo del
trabajo
(mes/ao)
OMT
OCDE
EUROSTAT
Junio 1996
Marzo 1995
Octubre 1998
(a)
(b)
(c)
(d)
(e)
2.
Nmero de
pases
participantes
(a)
37 (d)
29
6
Nmero de
reuniones
(b) (c)
Borradores de
la
CST
preparados
8
11
3
6
6
-(e)
3.
Estados:
Albania, Alemania, Argelia, Andorra, Anguila, Argentina, Australia, Austria,
Azerbaiyan, Bahrein, Belice, Benin, Bosnia y Herzegovina, Botswana, Brasil, Burkina
Faso, Cabo Verde, Canad, Chile, China, Comoras, Congo, Costa Rica, Cte
d'Ivoire, Cuba, Dinamarca, Djibouti, Ecuador, Egipto, Eslovaquia, Espaa, Estonia,
Filipinas, Granada, Guatemala, Guinea, Hait, Hong Kong (China), Hungra, India,
Indonesia, Irn, Israel, Italia, Jamahiriya Arabe Libia, Jamaica, Japn, Jordania,
Kenia, La ex Repblica Yugoslava de Macedonia, Letonia, Lituania, Luxemburgo,
Malasia, Malawi, Maldivas, Mali, Malta, Marruecos, Mauritania, Mxico, Mnaco,
Mozambique, Namibia, Nger, Nigeria, Noruega, Nueva Zelanda, Omn, Pakistn,
Pases Bajos, Per, Polonia, Portugal, Reino Unido, Repblica Centroafricana,
Repblica Dominicana, Repblica Unida de Tanzania, Ruanda, Santa Luca,
Senegal, Seychelles, Singapur, Sri Lanka, Sudfrica, Suecia, Suiza, Swazilandia,
Tailandia, Togo, Tonga, Trinidad y Tobago, Tnez, Turqua, Ucrania, Uzbekistn
Venezuela, Yemen, Yugoslavia, Zimbabwe.
Observador permanente ante la OMT: Santa Sede
Territorios:
Antillas Neerlandesas, Aruba, Bermudas, Comunidad Flamenca de Blgica, Islas
Anglonormandas, Islas Caimn, Islas Vrgenes Britnicas, Madeira, Montserrat,
Polinesia Francesa, Puerto Rico, San Martn
Annex 6
Proposed amendments to the document
TOURISM SATELLITE ACCOUNT (TSA):
METHODOLOGICAL REFERENCES
UNSC Document No. E/CN.3/2000/11
Table of contents
Page
Background ........................................................................................................................... 3
Proposed main amendments ................................................................................................. 4
Structure of presentation ............................................................................................ 4
Key issues for amendment ......................................................................................... 4
List of main proposed amendments............................................................................ 6
Chapter I: Introduction .................................................................................... 6
Chapter II: The demand approach: concepts and definitions........................... 7
Chapter III: The supply approach: concepts and definitions .......................... 10
Chapter IV: Tables, accounts and aggregates .............................................. 12
Attachment 1
Basic editing changes to the original document........................................................ 14
BACKGROUND
This document has been prepared jointly by the WTO/OMT - OECD - Eurostat
Intersecretariat Working Group on Tourism Statistics (IWG/Tour). The IWG was created in
September, two months after the WTO Enzo Paci World Conference on the Measurement of
the Economic Impact of Tourism and the 1999 Plenary session of the Conference of
European Statisticians.
The Enzo Paci World Conference recommended that the WTO prepare, jointly with
OECD and EUROSTAT, a common conceptual Tourism Satellite Account framework and its
associated attachments and draft technical manuals, and forward the common conceptual
Tourism Satellite Account framework for final endorsement by the UN Statistical
Commission.
The Conference of European Statisticians asked that the WTO, the OECD, and
Eurostat work to ensure that a Common Conceptual Framework for Tourism Satellite
Accounts be developed so that countries would not be asked to report inconsistent statistical
information.
The IWG met 10 September in Luxembourg and 17 November in Paris to work in this
direction. The secretariats remained in close contact and continued to exchange information
between and after these meetings. To meet translation requirements the WTO in December
submitted a document, Tourism Satellite Account (TSA): Methodological References (UNSC
Document No. E/CN.3/2000/11), for consideration by the UN Statistical Commission. Some
issues remained unresolved with the OECD and Eurostat, but work continued.
There was an informal joint reading meeting in Paris in January aimed at clarifying
remaining issues and ensuring a common understanding of concepts and terms. On the
basis of this meeting two documents were prepared as the basis for a meeting of the IWG in
Madrid 10-11 February. One listed and described the remaining major issues; the other
comprised drafting changes for E/CN.3/2000/11. The work done by the three secretariats
resulted in reaching agreement in Madrid on how to handle each of these issues and on the
necessary drafting changes. These issues and drafting changes comprise the balance of
this document. Thus the three organisations have met the basic requirement of establishing
a common conceptual framework for the development of the methodological design of a
TSA.
As a result of this process, we believe that with the modifications to E/CN.3/2000/11
set out below, each of the organisations is now in a position to promote TSA implementation
in its respective Member countries. The practical development of TSAs, and for that matter
tourism statistics generally, will require continued consultations and work by and with all
interested countries.
Since in the secretariats view all major issues are resolved, the intent is to move as
quickly as possible to publication. With the approval of the Commission, the secretariats will
(i) incorporate these drafting changes, (ii) make additional editing changes to ensure
consistency with the drafting changes, (iii) make other strictly editing changes to correct for
errors, and (iv) submit the document to publication in March. The publication is envisioned to
carry the identification logos of the organisations involved (WTO, OECD, Eurostat, and UN).
Finally, it is recognised that the joint work between the international organisations on
TSAs is the first result of collaboration between the organisations and further international
development of tourism statistics is envisaged with WTO, OECD, Eurostat and other
interested international organisations playing an important role.
In transit visitors
Amendment has been made to paragraph 2.21 to make clear the distinction between
in transit visitors, same-day visitors and tourists.
6.
Tourism employment
Paragraph 3.69 has been revised to include reference to a new annex on the OECD
employment module.
14.
Bibliography
Changes have been made in the bibliography to appropriately update the listing
provided.
Frequency - places which are frequently visited by a person (on a routine basis) are
considered as part of their usual environment even though these places may be
located at a considerable distance from the place of residence.
Distance - places located close to the place of residence of a person are also part of
the usual environment even if the actual spots are rarely visited.
National statistical organizations might establish the boundaries of the usual environment by
referring to distances travelled, frequency of visits, or the formal boundaries of localities or
other administrative territories.
Revised paragraph 2.16: corresponds to 4(3) of Attachment 1
By definition, any member of the household who visits a second home that is not within
his/her usual environment is considered a visitor to that second home A second home is part
of his/her usual environment if the second home itself is his/her usual working place or it is
the place from where any member of the household regularly commutes to his/her working
place or if trips to the second home occur on a regular basis (every week or weekend).
Revised paragraph 2.21: corresponds to 5(1) of Attachment 1
In transit visitors is a specific category of visitors, related both to international and domestic
visitors and to the categories same-day visitors and tourists. It refers to visitors who do not
immediately return to their place of origin but stop in the country of reference on their way to
a different destination. Within this category are those visitors legally in transit because they
remain in a transit zone, so that they do not actually enter the country (a situation normally
associated with visitors arriving by air), but also those visitors crossing a location or the
territory of a country, heading to a different destination (the most relevant cases refer to
those travelling by road or rail). In most cases, the most relevant subset of in-transit visitors
will be related to same-day visitors, but in some other cases they may be a subset of those
visitors staying overnight within the country of reference. The identification of in-transit
visitors might be of interest in some countries, because of their relevance, both in numerical
terms and for their economic impact.
Revised paragraph 2.28: corresponds to 6(1) of Attachment 1
Individual consumption is an activity undertaken by individuals, the households to which they
belong and by businesses, government units and non-profit institutions serving households
(NPISH) in the production of goods and services. In the same way as the visitor is at the
centre of tourism activity, the consumption of the visitor is at the centre of the economic
measurement of tourism. The visitor is viewed as a particular type of individual consumption
unit, who is distinguished from other individuals by the fact that he/she is outside his/her
usual environment. Otherwise, he/she behaves like an ordinary consumer, so that the
characteristics of consumption activity described in SNA93 are also relevant for visitors.
Revised paragraph 2.50: corresponds to 6(27) of Attachment 1
Consumer durable goods will have a different treatment according to the following convention:
All tourism single purpose consumer durable goods will be included whether
purchased during a trip, before a trip, after a trip or outside the context of a
specific trip.
Multi-purpose consumer durables will only be included if purchased during a trip.
Revised paragraph 2.51: corresponds to 6(28) of Attachment 1
Two additional comments with respect to consumer durables need to be made:
In the case of any consumer durable item which is purchased on a trip but then
sold at the conclusion of the trip (e.g. a car), the value to be considered within
visitor consumption is the difference between the original purchase price and the
price received upon re-sale by the visitor; no allocation is made for costs of use.
(No purchases for commercial purposes are considered for such treatment.).
Since some consumer durables purchased during a trip may be of high unit value
(e.g. cars, boats) some countries may find it useful to identify these items and
conduct analysis both including and excluding them. However, for the purposes of
international comparison all purchases during a trip should be included in visitor
consumption.
those the supply of which would cease to exist in meaningful quantity in the
absence of visitors;
those which represent a significant share of tourism consumption;
those in whose absence, tourism consumption might be significantly affected.
10
11
12
Therefore, coherent with previous remarks , this proposal does not consider the estimation of
this aggregate for international comparison until more experience and methodological
research, especially regarding tourism GFCF and tourism collective consumption, is
undertaken.
13
ATTACHMENT 1
1.
1.(A3) The period between 1937 and 1980 was characterized by the establishment of
definitions and classifications for international tourism statistics that were barely
compatible with other statistics:
The new and revised paragraphs have been numbered according to the issue under consideration. For example
for issue 2, the third new or revised paragraph would be labelled 2.(3).
14
1.(A4) In the 1980s, an overall awareness began to emerge of the importance of tourism and
its interdependence with other economic and social activities. WTO, in close
cooperation with the Statistical Division of the United Nations, initiated statistical
research in two directions:
1.(A5) As early as 1983, at the fifth session of the General Assembly in New Delhi, WTO
issued a report illustrating how it was possible to describe tourism within the
recommendations regarding National Accounts existing at that time (System of National
Accounts 1968). The document stressed the importance of such an exercise as a
uniform and comprehensive means of measurement and comparison with other
sectors of the economy. It was not implemented as such but is still considered as a
general guideline for most of WTO's activities concerning the international
harmonization of tourism concepts and statistics.
1.(A6) This earlier international work on tourism statistics allowed WTO to present a
consistent system of tourism concepts, definitions and classifications at the Ottawa
Conference. In particular, a set of statistical definitions on domestic and international
tourism and a classification of tourism activities were proposed, both of them
interrelated to other international statistics. Moreover, attention was drawn to the
need for a system of tourism information integrated to the System of National
Accounts: the Tourism Satellite Account.
1.(A7) Also the Tourism Committee of the Organisation for Economic Co-operation and
Development (OECD) worked on advance recognition of the scope, nature and roles
tourism performs in the OECD economies and to demonstrate the need for such
information in the policy-making. Since 1985, OECD has been working on the
integration of tourism within broader statistical instruments like the SNA. In the
development of the Manual on Tourism Economic Accounts (OECD,1991), OECD
examined several of the thornier problems related to the measurement of tourism
(reconciliation of supply and consumption, treatment of package tours).
1.(A8) Special mention should be made of the presentation by Statistics Canada during the
Ottawa Conference of a scheme to establish a credible and comparable means for
assessing tourism economic activities in relation to other industries in a domestic
economy, develop a framework for relating other relevant data regarding tourism
activities in an organized and consistent manner, and ensure a means of friendly
access to the database by potential users. The Statistics Canada scheme was based
on a project to examine the feasibility of applying the principles of satellite accounting
to the tourism industry, that was part of the Canadian National Task Force on Tourism
Data (1984-1986). The report on the proposed Tourism Satellite Account was
released in May 1987, corresponding to the time when the WTO was beginning to
develop its ideas for international guidelines for a Tourism Satellite Account.
15
1991-1999: the way to the Enzo Paci World Conference on the Measurement of
the Economic Impact of Tourism Nice, France, 15-18 June 1999
1.(A9) Since the Ottawa Conference, not only have many of the initiatives presented begun to
materialize, but also the number of countries developing a TSA has increased. In addition
to governments, the private sector also has developed its initiatives.
1(A10) At its twenty-seventh session in 1993, the UNSC adopted the recommendations of the
Ottawa Conference on standard definitions and classifications of tourism and WTOs
Standard International Classification of Tourism Activities (SICTA) as a provisional
classification to guide countries. In 1994, the United Nations and the World Tourism
Organization published the Recommendations on Tourism Statistics, a report on
definitions and classifications for tourism statistics pursuant to the Statistical
5
Commissions request that these be published and widely distributed.
Based on the
Steering Committees work as reflected in this document, some of the definitions and
classifications in the 1994 report will need to be adjusted to conform to the principles of
this conceptual framework for the elaboration of the TSA.
1.(A11)Within OECD data collection and analysis of the Tourism Economic Accounts (TEA)
started in 1992 and since then, the TEA has constituted a useful instrument for policy
orientation. OECD provides permanent guidance to member countries on how to develop
comparable international accounts, using national accounting principles and adopting an
integrated approach favouring linkages of tourism with other important economic aspects
of tourism, notably employment. Specifically in 1997 the OECD Tourism Committee
made the first proposal for a Tourism Satellite Account for OECD countries.
1.(A12)The Statistical Office of the European Communities (EUROSTAT) has also developed
a large number of programmes and carried out studies on tourism statistics in the
European Union. It has prepared a Community Methodology on Tourism Statistics,
compatible with UN/WTO standards, which is adapted to the specific needs and context
of the Member States of the European Union. Special mention should be made of the
Council Directive on the Collection of Statistical Information in the Field of Tourism
6
(approved in 1995 ), which aims at harmonising and improving the statistical data
produced by Member States and constitutes the first legal step taken to create an
integrated system of information on tourism supply and demand. To this end
EUROSTAT carries out regular data collection (monthly, quarterly and annual
information) and dissemination of basic tourism statistics. The scope of the information
required by the Directive covers:
1.(A13)Canada stands out among the countries that have developed Tourism Satellite
Accounts during this period. In July 1994, the first results of the TSA developed by
Statistics Canada were published. Other countries, such as the Dominican Republic
(which applied an initial version of this conceptual framework and later adapted it as
the versions were modified), New Zealand, Mexico, Norway, Singapore, Sweden, and
5
United Nations and World Tourism Organization, Recommendations on Tourism Statistics, United Nations Series M,
No 83, New York 1994.
16
the United States of America have recently published their TSAs. Others like
Australia, Cuba, Finland, Spain, Switzerland and perhaps a few more, will do likewise
in the near future. The large majority are member countries of OECD that have
benefited from the work carried out by the OECD Tourism Committee in recent years
for the development of their systems.
1.(A14) Within the private sector, the World Travel and Tourism Council (WTTC) stands out for its
approach to the quantification of the economic impact of tourism. Its methodology
focuses on the quantification of the economic impact of visitor consumption (Travel &
Tourism Industry) as well as total demand (Travel & Tourism Economy) through a
simulation model. The former is limited to the direct impact of visitor consumption on
production. The latter perspective considers the direct and indirect impact associated with
capital investment, government expenditures and foreign trade including the increased
demand for goods and services generated by the movements of persons all over the
world (World Tourism). WTTC favours a demand-side approach, with a comprehensive
definition of its scope, linked by economic models to supply-side concepts. Its research
relies heavily on economic modelling techniques.
2.
2.(3)
The requirement to maintain consistency with the SNA93 production boundary has
lead to the exclusion of certain activities which may be considered relevant to tourism,
particularly the production of services by households. (This includes consideration of
the services produced and consumed by households when using their own car for
tourism purposes.) While these types of extensions are possible, consistency with
SNA93 has been given a higher status and so such extensions are not discussed
within this proposal.
2.(4)
This proposal limits discussion in a number of areas in order to present simply the
results of many deliberations by tourism statisticians. However, in order to give more
background to the proposal a series of background papers and technical manuals are
planned for release. As well a bibliography is provided at the end of this proposal.
2.(5)
Finally, it is observed that this proposal does not place any requirements upon
countries to produce TSAs. Rather it is an important step in a joint process aimed at
developing further the international tourism statistics system. Many of the issues
involved are complex and require further development and discussion. It is believed
that the development of TSAs by countries will assist in the development of standards
but it is also hoped that the release of this proposal will further encourage countries to
consider the benefits of producing Tourism Satellite Accounts.
17
3.
The usual environment required to distinguish a visitor from all other travellers within
a location is difficult to define in precise terms. Generally speaking, it corresponds to
the geographical boundaries within which an individual displaces himself/herself
within his/her regular routine of life. As recommended by the UN Recommendations
on Tourism Statistics, usual environment of a person consists of the direct vicinity of
his/her home and place of work or study and other places frequently visited. It has
two dimensions:
Frequency - places which are frequently visited by a person (on a routine basis)
are considered as part of their usual environment even though these places may
be located at a considerable distance from the place of residence.
Distance - places located close to the place of residence of a person are also part
of the usual environment even if the actual spots are rarely visited.
3.(4)
Certain tourism conventions have been applied which are applicable within a TSA.
These conventions include:
3.(5)
18
4.
To be considered as second homes these dwellings may have one or more of the
following characteristics:
it may be the usual environment of one or more of the members of the household
but is not the primary residence of the household;
it is a vacation home, that is, it is visited infrequently or not by one or more of the
members of the household for recreation, vacation or other activities different from
the exercise of an activity remunerated within this place;
it is visited occasionally by one or more members of the household for work reasons.
4.(3)
By definition, any member of the household who visits a second home that is not
within his/her usual environment is considered a visitor to that second home A
second home is part of his/her usual environment if the second home itself is his/her
usual working place or it is the place from where any member of the household
regularly commutes to his/her working place or if trips to the second home occur on a
regular basis (every week or weekend).
5.
In-transit visitors
Revised 2.21
5.(1) In transit visitors is a specific category of visitors, related both to international and
domestic visitors and to the categories same-day visitors and tourists. It refers to
visitors who do not immediately return to their place of origin but stop in the country of
reference on their way to a different destination. Within this category are those visitors
legally in transit because they remain in a transit zone, so that they do not actually
enter the country (a situation normally associated with visitors arriving by air), but also
those visitors crossing a location or the territory of a country, heading to a different
destination (the most relevant cases refer to those travelling by road or rail). In most
cases, the most relevant subset of in-transit visitors will be related to same-day
visitors, but in some other cases they may be a subset of those visitors staying
overnight within the country of reference. The identification of in-transit visitors might
be of interest in some countries, because of their relevance, both in numerical terms
and for their economic impact.
6.
19
6.(2)
6.(3)
6.(4)
6.(5)
Expenditure is defined as the value of the amounts that buyers pay, or agree to pay,
to sellers, in exchange for goods or services that sellers provide to them or to other
institutional units designated by the buyers.
6.(6)
6.(7)
8
9
SNA93 9.41.
SNA.93 9.94.
20
6.(8)
6.(9)
From these notions of individual and collective non-market services emerge ideas of
individual and collective consumption. Total individual consumption includes, in
addition to household final consumption expenditure, the consumption of individual
non-market services produced by governments and NPISH. The transfer of these
individual non-market services to the consumption of households is shown in SNA93
as social transfers in kind. Social transfers in kind consist of:
social security and social assistance benefits provided in kind, that is in the form
of a good, service or asset other than cash;
other individual services provided to individual households by government units or
NPISH. These consist roughly of health, education and social services provided to
individuals free of charge, or at very low prices, which are not economically
significant.
6.(10) The ability to describe individual and collective consumption in the national accounts
allows a more comparable treatment of situations in which transfers in kind have
different relative importance. In some countries, where General Government provides
education and health free of charge or at very low costs, the structure and relative
importance of household final consumption expenditure would be different from those
existing in the countries where these services are purchased on the market or at
market prices. Including social transfers in kind reduces strongly these discrepancies
in structures, and improves comparability among countries.
6.(11) Consequently, the second important aggregate Actual final consumption of
households is measured by the value of all the individual consumption goods and
services acquired by resident households, which are:
21
6.(12) Figure II.1 summarizes these relationships among the consumption terms.
Figure II.1 The components of household actual final consumption
Household final
consumption
expenditure in
cash
Household final
consumption
expenditure (total)
Barter
transactions
Production
for own
final use
Household final
consumption
expenditure in
kind
Counterpart
of income in
kind
Household
actual
final
consumption
Social security
benefits in kind
Social insurance
assistance
benefits in kind
Social transfers in
kind
Individual non
market services
B.2:
6.(13) The definition of visitors does not cover only individuals who travel for holidays or
personal reasons. It also includes those travelling for business purposes. The
consumption of these visitors could be paid by either businesses, by government or
by NPISH. Consequently, the consumption of these visitors is within the scope of
visitor consumption even though this consumption does not fall within household
final/actual consumption expenditure.
6.(14) The intermediate consumption of businesses, governments and NPISH as identified
in SNA93, reflects that the consumption is part of the process of producing a good or
service. For governments and NPISH the transactions are recorded differently since
by national accounting conventions their output is estimated using the sum of its costs
which is then treated as government and NPISH final consumption.
6.(15) In terms of the scope of consumption, the notion of social transfers in kind does not
apply to business, government or NPISH consumption so the scope of consumption
is not as broad as it is for households. Another difference in scope is that the payment
22
6.(16) The scope of visitor consumption can be determined from these definitions of
household actual final consumption, business intermediate consumption and
government and NPISH final consumption which are presented in SNA93. Three
main points can be noted:
Visitor consumption will include the consumption of visitors for business, leisure
and other purposes.
Visitor consumption will include individual services produced by governments and
NPISH and consumed by visitors.
Visitor consumption will include consumption in kind of various types.
6.(17) These considerations give rise to visitor consumption as the basic concept of the
demand approach, being defined as the total consumption made by a visitor or on
behalf of a visitor for and during his/her trip and stay at destination. However, there are
a number of issues and clarifications concerning this definition which must be made.
B.3.1 Location of visitor consumption
6.(18) There are differences in the notions of residency which underlie the traditional
national accounts categories of consumption and which need to be adjusted to allow
for adaptation to tourism. This difference does not change any of the key ideas listed
above but does mean that careful delineation of the boundaries of visitor consumption
is required because these are not described in SNA93. Issues concerning the location
of visitor consumption are dealt with further in section II.B.4.
B.3.2 Tourism business expenses
6.(19) The scope of tourism business expenses needs clarification: it includes those tourism
expenses that are classified as intermediate consumption of private businesses,
government units and NPISH. Thus, it does not include some other expenses
corresponding to employees on business trips paid by businesses such as payments
for meals or lump sums allocated to them to cover their other travel costs, that are
considered as remuneration in kind or in cash. As a consequence, tourism business
expenses do not represent total consumption of visitors on business trips. Nor does it
include social transfers in kind provided by government units and NPISH, which by
definition are not part of their intermediate consumption.
B.3.3 The scope of tourism consumption products
6.(20) In general, all acquisitions of goods and services by or on behalf of a visitor that
SNA93 would consider as part of his/her actual consumption are included within the
boundary of visitor consumption. No consumption good or service is excluded by its
nature. Thus at the first level of determining the product scope no transaction is
excluded. However, some limitation on this range is required. This may be done by
either limiting the range of products and transactions directly or by limiting the range
of transactions to a certain category of transactors.
23
6.(21) The first general rule is that if a product is acquired by a visitor on a trip or trips, or in
preparation for a trip, it is included. Further details on the timing of purchases and the
scope of products in relation to a trip are presented in section B.3.5.
6.(22) Two general clarifications are important. First, there are payments related to a trip
that visitors might make which are excluded from visitor consumption by SNA93
conventions. These are those which do not correspond to the purchase of consumption
goods and services, such as:
6.(23) Second, any purchases on a trip for commercial purposes, that is, for resale or use in a
production process or on behalf of his/her employer by a visitor on a business trip are
excluded. (These are either intermediate consumption or gross fixed capital formation of
the producing unit).
B.3.4 Consumer durables
6.(24) Perhaps most delicate is the treatment of consumer durable goods defined as goods
which may be used for purpose of consumption repeatedly or continuously over a
11
period of more than a year, assuming a normal or average rate of physical use.
These goods require a specific treatment within this proposal, because they can be
purchased at any time, during trips, for trips, after a trip or outside the context of trips,
and often have multiple uses.
6.(25) In TSA, two different categories of consumer durable goods are considered:
Tourism single purpose consumer durable goods, which are those goods, the use of
which can be considered as almost exclusively on trips, such as luggage, camping
equipment (tents, sleeping bags, trailers), skiing and diving equipment, etc.
Multipurpose consumer durable goods, which are those partially used on trips, but
also partially used within the usual environment, such as cars and cameras.
6.(26) While a very precise definition of these consumer durables is not made in this
proposal it may be reasonable for the purposes of international comparison that a list
of relevant consumer durables is established. However, a list is not proposed here.
6.(27) Consumer durable goods will have a different treatment according to the following
convention:
10
Financial Intermediation Services Indirectly Measured (FISIM) refer to those services provided by financial
intermediaries for which they do not charge explicitly, but only implicitly through the difference in interest rates
charged to borrowers and to lenders. SNA93 recommends to allocate the total output of this activity as
consumption among the various recipients or users of the services for which no explicit charges are made: this
can be the case of visitors. See SNA93 6.124 to 6.131.
11
SNA93 9.38.
24
All tourism single purpose consumer durable goods will be included whether
purchased during a trip, before a trip, after a trip or outside the context of a
specific trip.
Multi-purpose consumer durables will only be included if purchased during a trip.
6.(28) Two additional comments with respect to consumer durables need to be made:
In the case of any consumer durable item which is purchased on a trip but then
sold at the conclusion of the trip (e.g. a car), the value to be considered within
visitor consumption is the difference between the original purchase price and the
price received upon re-sale by the visitor; no allocation is made for costs of use.
(No purchases for commercial purposes are considered for such treatment.)
Since some consumer durables purchased during a trip may be of high unit value
(e.g. cars, boats) some countries may find it useful to identify these items and
conduct analysis both including and excluding them. However, for the purposes of
international comparison all purchases during a trip should be included in visitor
consumption.
B.3.5
Timing of purchases
6.(29) As noted in the treatment of consumer durables the timing of purchase can be a
significant issue. The following represents the boundary of visitor consumption from a
time perspective:
Before a trip
All consumption on services made before a trip and clearly related to the trip (e.g.
inoculations, passports, medical control)
All consumption on goods of small value purchased before the trip that are
intended for use on the trip or are brought along as gifts
All purchases of tourism single purpose consumer durables
After a trip
All consumption on goods and services purchased after the trip and clearly related
to the trip (e.g. photograph development)
6.(30) In the discussion on household final consumption it was observed that the new
national accounting standards had developed a notion of consumption of individual
non-market services provided by government units or NPISH. The consumption of
these services may be acquired by visitors and hence the social transfers in kind
between government units and NPISH which are used to record this consumption are
considered part of visitor consumption. Examples of these individual non-market
25
services include health services provided to visitors (e.g. spas) and activities such as
museums where the total cost may not be fully attributed to individual visitors. (Note
that any explicit charges for museums and the like are included in visitor consumption
in cash.) The key characteristic in identifying the services to be included in this
category of consumption is that there is a clear link between the visitor and the
provider of the service. It is noted that there may be some difficult measurement
issues to overcome in estimating this part of visitor consumption.
B.3.7 Summary of visitor consumption
6.(31) As indicated in previous paragraphs, visitor consumption exceeds visitor purchases
on a trip. It encompasses these purchases as well as all expenditure on goods and
12
services by all other institutional units on behalf of visitors . If cash or financial
assets are transferred to the visitor to finance his/her trip, the purchases funded by
these are included in visitor consumption. Along with this are all forms of transfers in
kind and other transactions benefiting visitors where it is not cash or financial assets
which is provided to the visitors but the goods and services themselves - thus the
consumption of individual non-market services is included. Essentially all transactions
where there is a direct link between the visitor and the producer/provider of the good
or service are within scope.
6.(32) Following the definition of household actual final consumption in SNA93 and the
consideration required of tourism business expenses, visitor consumption can be
represented schematically as in Figure II.2. The diagram is intended to explain the
scope of visitor consumption and to show the links to the national accounts concepts
developed earlier in the chapter. In particular, the terminology used has been chosen
to reflect the national accounts terms used in Figure II.1.
6.(33) Tourism business expenses are included in the figure so that the complete scope is
considered. This item only covers the consumption of visitors on business trips which
are considered as intermediate consumption of the corresponding business. Other
expenditure made by visitors on business trips may correspond to any other category
considered in the figure.
12
These are other households, resident producing units, general government units, NPISH and non-resident units.
26
Visitor
barter
transactions
Visitor
production
for own
final use
Visitor actual
final
consumption
Visitor final
consumption
expenditure in
kind
Counterpart
of income
in kind
Tourism social
security
benefits in kind
(2)
Tourism social
assistance
benefits in kind
(2)
Visitor
consumption
(5)
Tourism social
transfers in
kind
Individual non
market tourism
services
(3)
Tourism
business
expenses (4)
(1) This always represents the most important component of total consumption of, or on behalf of, visitors. It covers what is
usually meant by visitor expenditure, but SNA93 obliges to use more precisely defined terms. The term in cash does not
necessarily mean a disbursement of cash but refers to all visitors final consumption expenditure which are not in kind.
(2) The term tourism refers to those transfers for tourism purposes addressed to potential visitors.
(3) The area in grey represents the part of total consumption of or on behalf of visitors which corresponds strictly to the
transposition of SNA93 concept of household actual final consumption to visitors (both residents and non residents).
(4) Includes the expenditure on transport and accommodation of employees on business trips and those made by business,
government and NPISH on behalf of guests outside their usual environment.
(5) Visitor consumption refers to total consumption of or on behalf of visitors and could, consequently, also be termed as
visitor demand.
27
7.
Inbound tourism consumption is the consumption of non resident visitors within the
economic territory of the country of reference. Purchases which took place in other
14
The goods and services purchased in the country may
countries are excluded.
have been imported.
7.(3)
7.(4)
Internal tourism consumption comprises all consumption of visitors both resident and
non-resident within the economic territory of the country of reference. It is the sum of
domestic tourism consumption and inbound tourism consumption. It might include goods
and services imported into the country of reference and sold to visitors. This aggregate
provides the most extensive measurement of visitor consumption in the country of
reference, covering the totality of the components indicated in Figure II.2.
7.(5)
13
It is also noted that the use of the term domestic is different from its use within national accounts.
Those acquired through travel agencies and tour operators will be given a special treatment which shall be
explained in 4.14 and 4.16.
15
Those acquired through travel agencies and tour operators will be given a special treatment which shall be
explained in 4.14 and 4.16.
14
28
8.
This recommendation not only applies to the main housing unit of a household, but to
all housing units owned by households: thus, it also applies to second homes, and
particularly, in the case of the TSA, to those used for tourism purposes on own account
or provided free of charge to visitors. A housing service has to be imputed, both as a
production activity for the owner, and as consumption of the visitor, if he receives this
service from another household free of charge. Therefore the services are part of
tourism supply and of visitor consumption. Note however the need for the consumption
of these services to take place outside the usual environment as defined in section
A.1.2. Consistent with this it is noted that own production of housing services by the
primary home provided to visitors are excluded from visitor consumption.
8.(3)
No specific product exists within the SNA93 production boundary and therefore there
is no impact on tourism supply to be considered.
8.(4)
9.
SNA93 does not assign the value of collective services to household consumption but
creates a specific category, that of collective consumption expenditure of general
16
government.
9.(3)
16
SNA93, 9.75.
29
10.
17
18
SNA93, 21.16.
SNA93, 21.61-62.
30
11.(3) If the focus was strictly on the adaptation of the classification to the needs and
possibilities in each specific case, this proposal could just provide an empirical list of
19
products , from which each compiler would extract those which, from his view point,
would better encompass and characterize most of tourism activity, both from a supply
as from a demand perspective.
11.(4) However, international organizations are also concerned by their institutional
responsibility and function, and thus aim at providing a basis for international
comparison.
11.(5) With the view of combining the two objectives of international comparability on a core of
tourism goods and services and productive activities on the one hand, and of the
consideration of the special needs, technical capability and statistical development of
compilers on the other the following proposal is made:
11.(6) First, from the perspective of the publication of TSA results by international
organizations it is understood that, on a worldwide basis, international comparability
will only be achieved on the basis of a fixed list of products. Such a list is designated
20
in this proposal as the list of tourism characteristic products (TSA/TCP) . This list
would be updated periodically. Broader or more detailed lists might be established by
individual organisations (OECD, EUROSTAT and others), for appropriate
comparability among their member countries, provided correspondence is maintained
between these lists and the basic classifications.
11.(7) Second, any country or compiler wishing to develop its own list of products should select
those products from the provisional list of Tourism Specific Products (TSP). This may
entail expanding the list of the above-mentioned tourism characteristic products
(TSA/TCP) to a broader one, designated as an ad hoc list of tourism specific products.
Such a list could respond to both objectives: international comparability, on the subset of
tourism characteristic products, and specific needs on the total of tourism specific
products in a given country.
11.(8) Therefore from the point of view of an individual country and in terms of general
analysis it is the list of tourism specific products which is deemed of more relevance
and importance. However, for the purpose of deriving a complete presentation of the
different categories of products a term is required to define those products which are
deemed specific but are not within the above-mentioned list of tourism characteristic
products (TSA/TCP). In this proposal the term tourism connected products is used
although it is to be noted that the term connected is used differently from the use of
21
the term in SNA93.
11.(9) Regarding the criteria by which these categories may be distinguished: the
identification of the products considered as tourism characteristic, tourism connected
and tourism specific follows roughly these pragmatic criteria:
Tourism characteristic products: those which, in most countries, it is considered would
cease to exist in meaningful quantity or those for which the level of consumption would be
significantly reduced in the absence of visitors, and for which statistical information seems
possible to obtain.
19
20
21
31
Tourism connected products: a residual category including those that have been
identified as tourism specific in a given country, but for which this attribute has not
been acknowledged on a world wide basis.
Tourism specific products: the sum of the two previous categories.
11.(10) Schematically, the universe of all goods and services is partitioned in the following
way.
All goods and services
Specific
goods and
services
Characteristic
goods and
services
Non specific
goods and
services
Connected
goods and
services
11.(11) To aid in the establishment of product lists, the WTO has developed a provisional list
of Tourism Specific products (TSP). This list has been established empirically, using
previously existing national and institutional lists and the specific knowledge of
researchers, and applying for inclusion, in a loose way the following criteria:
those the supply of which would cease to exist in meaningful quantity in the
absence of visitors;
those which represent a significant share of tourism consumption;
those in whose absence, tourism consumption might be significantly affected.
11.(12) The present list is provisional and will be updated periodically when more experience
is gathered on TSAs and on other functionally oriented Satellite Accounts in other
areas such as health and education.
11.(13) Tourism characteristic products are a sub-set of the list of Tourism Specific Products. In
order to achieve international comparability, it would seem legitimate to use a high
degree of disaggregation of products, so that the characteristicity of a product could be
more easily identified. However, this possibility is limited by the high degree of
aggregation in which most countries obtain their information (in most of the cases, this
22
degree does not exceed the 4 digit level of CPC version 1.0). As a consequence, the
proposed list of tourism characteristic products, for the time being, presents a high
23
level of aggregation .
11.(14) Conceptually, the list of Tourism Characteristic Products (TSA/TCP) proposed could
include both goods and services. However, for the time being, the list of Tourism
Characteristic Products concentrates on services which have been traditionally
considered as tourism services, as they respond to the more general needs and
wants of visitors as can be: accommodation, food and beverage serving services,
long distance transportation and the associated services (including car rentals); travel
arranger services, tourism guides and cultural and recreation services. This restriction
responds to two main reasons:
22
23
CPC: Central Product Classification, (CPC ver 1.0) of United Nations. 1998.
It appears in Chapter IV A.3. Classifications used and has its application in tables 1 to 7.
32
12.
the first relates to the great differences within the goods purchased by visitors
among countries and places visited;
the second refers to the fact that the basic statistical information to be used to fill
up the tables comes from the visitors themselves: nevertheless, it has been
observed that, in most cases, the use of this type of statistical source, makes it
difficult to go beyond the broad concepts of shopping or souvenirs.
Treatment of goods
33
13.
Tourism employment
Revised 3.69
13.(1) This underlines the importance of measuring employment by a variety of indicators
which complement each other and may not have general application in the economy.
These include: employment, jobs, full-time equivalent employment, and total hours
24
worked.
Complementarity and consistency between measures of compensation of
employees and the measures of employment is also an important consideration. In
order to extend analysis in this important area of tourism statistics the OECD has
developed an employment module for TSAs and a more complete description of this
module is contained in Annex 3 of this document.
New Annex
Annex 3: OECD Employment module
Introduction
13.(A1) The OECD Employment module presents a conceptual and methodological framework
with a set of key employment variables. The work highlights the importance of
employment and human resource issues for the tourism-related industries and,
therefore, the need to dispose of comprehensive and reliable employment data for both
public and private users. The guidelines are consistent with the concepts and
definitions followed in other areas of socio-economic and tourism statistics, notably the
System of National Account 1993, the ILO standards, the 1994 UN/WTO definitions on
tourism statistics and the 1999 OECD guidelines on Tourism Satellite Accounts. The
methodology is intended to be simple and flexible for adoption and adaptation.
Objectives
13.(A2) The primary objective of the OECD Employment module is to provide a statistical
framework and methodological guidelines to establish the level and some
characteristics of employment in the tourism industry. This is mainly done from a
supply-side perspective. In other words, only the employment in a set of selected
characteristic tourism industries is taken into account. Even if the OECD Employment
module is closely linked to Tourism Satellite Accounts, it should also stand on its own,
that is, employment should not be seen only as a factor in the production process
(TSA), but also as a social phenomenon. Such a broader view on employment does
not fit the core tables of the TSA.
13.(A3) The introduction of this methodology should eventually lead to the generation of
internationally comparable statistics on employment in the tourism industry. This will
not be an easy task, because comparability of data on employment in general is
already hampered by differences in methods and definitions between countries. Even
on a national level, employment statistics and data-sources often provide different
and fragmented results.
The conceptual framework
13.(A4) The OECD Guidelines for a Tourism Satellite Account: Employment Module
establish a process that links basic employment data with the Tourism Satellite
Account, by using the employment module as an integration framework (micro-macro
linkage). This process uses indicators of the general level of tourism-related
employment, like jobs, persons employed or full-time equivalents - with a further
distinction for seasonal employment and jobs on the side - and key employment
variable, like gender, age, education level, nationality, status in employment, working
scheme, average seniority, average hours of work, average gross earnings,
24
34
14.
15.
35
16.
The only indicators strictly characterizing tourism supply emerge from TVA and
TGDP. VATI is a measure of the supply side of tourism but is not sufficiently well
defined in terms of its links to visitor consumption to allow it to be the most
accurate measure of tourism supply.
TVA and TGDP can provide measures of the economic importance of tourism in a
country in the same sense as the GDP of any productive activity does. However,
they do not refer to tourism as a productive activity comparable to productive
activities in SNA93. They are indicators emanating from a reconciliation of tourism
consumption and supply, and their values will depend on the scope of
measurement of visitor consumption that a country adopts.
The estimation of TVA and TGDP relies on a number of measurement
assumptions. For TVA these assumptions can be determined and applied in a
reasonably straightforward manner. However, for TGDP there are significantly
more problems in separating out tourism and non-tourism components of the
variables concerned and thus additional care must be taken when using or
interpreting this aggregate.
Revised 4.73
25
16.(1) SNA93 states explicitly , physical indicators are an essential component of Satellite
Accounts and in no case should they be viewed as a secondary part of these.
However, in the future work will be required to better link the provisional list of nonmonetary indicators to the logic underlying the monetary tables. This will assist in the
ability to use non-monetary indicators as a key element in tourism analysis.
17.
25
36
17.(3) Therefore, coherent with previous remarks , this proposal does not consider the
estimation of this aggregate for international comparison until more experience and
methodological research, especially regarding tourism GFCF and tourism collective
consumption, is undertaken.
18.
Bibliography
26
37
Anexo 7
RECOMENDACIONES ONU-OMT
RECOM-unsc.doc
ACTUALIZACIN de las
Recomendaciones sobre estadsticas de turismo
ONU-OMT Serie M No. 83 (1994)
Prefacio
Al final del Prefacio se ha aadido el prrafo siguiente:
La OMT y el Gobierno de Francia organizaron del 15 al 18 de junio
de 1999 la Conferencia Mundial Enzo Paci sobre la evaluacin de la
incidencia econmica del turismo, durante la cual se present el
proyecto Cuenta Satlite de Turismo: Referencias metodolgicas. El
diseo de este nuevo instrumento estadstico ha hecho necesario
introducir ciertos cambios en las Recomendaciones sobre
Estadsticas de Turismo (Serie M. N 83 de 1994), y esta versin
incluye la actualizacin correspondiente.
Seccin: A. Antecedentes
Punto 3: Primer prrafo: Aadir despus de junio de 1991 la siguiente frase:
y por la Conferencia Mundial Enzo Paci sobre la Evaluacin de la
Incidencia Econmica del Turismo, celebrada en Niza, Francia, en junio de
1999.
3.
Se ha preparado el presente informe en base a las
resoluciones adoptadas por la Conferencia Internacional sobre
Estadsticas de Viajes y Turismo celebrada en Ottawa en junio de
1991 y por la Conferencia Mundial Enzo Paci sobre la Evaluacin de la
Incidencia Econmica del Turismo celebrada en Niza, Francia, en junio
de 1999. Toma igualmente en consideracin trabajos anteriores de
mbito internacional sobre estadsticas de turismo, en particular el
proyecto de directrices provisionales sobre estadsticas de turismo
internacional, aprobado por la Comisin de Estadstica de las
Naciones Unidas en su 19 perodo de sesiones celebrado en
noviembre de 1976. Para la elaboracin de este informe se han
utilizado tambin las directrices sobre estadsticas de turismo
publicadas por la Conferencia de las Naciones Unidas sobre Comercio
y Desarrollo (UNCTAD), la UIOOT, las Naciones Unidas y
posteriormente la OMT.
4.
Las definiciones y clasificaciones que se incluyen en este
informe reflejan tambin el trabajo realizado por otras organizaciones
tanto de carcter internacional como regional, en particular:
(a)
b)
c)
d)
Puntos 12 y 13: Las palabras formas de turismo deben sustituirse por tipos
de turismo:
12.
Pueden describirse los mismos tipos de turismo sustituyendo
la palabra "pas" por "regin" en cuyo caso dichos tipos de turismo no
se referirn ya a un pas, sino a una regin. La denominacin "regin"
puede designar tanto a una zona dentro de un pas como a un
conjunto de pases.
13.
Los tres tipos bsicos de turismo determinados en el
prrafo 11 (prrafo 2.4 en la versin Rev.1-0 de las
Recomendaciones) pueden combinarse de diversas maneras
produciendo entonces las siguientes categoras de turismo:
a)
b)
c)
.
Punto 14: Las palabras es decir, domestic tourism (turismo interno) e
inbound tourism (turismo receptor) deberan sustituirse por es decir, turismo
interior.
14.
En el texto ingls, la expresin "domestic" utilizada en el
contexto turstico difiere de la utilizada en el contexto de la contabilidad
nacional. "Domestic", en el contexto turstico, conserva sus
connotaciones originales de marketing del sector privado, es decir, las
actividades relacionadas con el turismo de los residentes dentro de su
propio pas. En el contexto de la contabilidad nacional, "domestic" se
refiere a las actividades y gastos de los residentes y no residentes que
viajan dentro del pas de referencia, es decir, turismo interior.
Captulo III: El ttulo Unidades bsicas del turismo debe sustituirse por
Unidades bsicas del consumo turstico.
Captulo III. Unidades bsicas del consumo turstico
Punto 15: Las palabras unidades bsicas del turismo deben sustituirse por
unidades bsicas del consumo turstico. La palabra habitual debe
eliminarse.
15.
En el presente contexto, las unidades bsicas del consumo
turstico se refieren a las personas/hogares que son objeto de
actividades tursticas y que, por consiguiente, pueden tratarse en las
6
Seccin F: Nacionalidad
Punto 26: La palabra habitualmente debera eliminarse:
La nacionalidad de un viajero es la del pas que le otorga el pasaporte
(u otro documento de identidad), aunque resida en otro estado.
Punto 27: La palabra habitual debera eliminarse, as como no obstante:
27.
La nacionalidad viene indicada en el pasaporte (u otro
documento de identidad) de la persona, mientras que la determinacin
de su pas de residencia tiene que ser objeto de una pregunta. La
cualificacin de un viajero como visitante internacional o interno se
apoya en su residencia y no en su nacionalidad.
Punto 33 (b): Este prrafo debera completarse con la frase siguiente: Una
categora especial de este tipo de visitantes es la de visitantes del da
(excursionistas) en trnsito:
(b)
no
en
de
en
iii)
10
demanda turstica
comercializacin.
con
fines
de
planificacin,
promocin
11
Punto 59: La palabra habitual debera eliminarse. Se debera incluir, al final del
prrafo fuera de su entorno habitual:
59.
En las estadsticas de turismo "el medio de transporte es el
que utiliza el visitante para su desplazamiento entre el lugar de
residencia y los lugares visitados, fuera de su entorno habitual.
Punto 60: Se debera incluir una nueva frase con el siguiente texto: Esta
clasificacin es coherente con la Clasificacin Central de Productos (CCP
Versin 1.0), la lista de Productos Especficos del Turismo (PET) y la lista de
Productos Caractersticos del Turismo (CST/PCT), excepto por lo que
refiere a la agrupacin 3.3 de la clasificacin de los medios de transporte de
pasajeros Vehculos privados (hasta ocho plazas) que no se contempla en
estas clasificaciones ya que estos vehculos no generan actividad
econmica:
60.
Se sugiere a continuacin una clasificacin de los medios de
transporte empleados por los visitantes, que desarrolla una
clasificacin publicada por las Naciones Unidas en 1979 en sus
Directrices provisionales sobre estadsticas del Turismo Internacional.
Esta clasificacin es coherente con la Clasificacin Central de
Productos (CCP Versin 1.0), la lista de Productos Especficos del
Turismo (PET) y la lista de Productos Caractersticos del Turismo
(CST/PCT), excepto por lo que refiere a la agrupacin 3.3 de la
clasificacin de los medios de transporte de pasajeros Vehculos
privados (hasta ocho plazas) que no se contempla en estas
clasificaciones ya que estos vehculos no generan actividad
econmica..
12
Agrupaciones
1. Areo
1.1.
1.2.
1.3.
Vuelos regulares
Vuelos no regulares
Otros servicios
2. Martimo
2.1.
2.2.
2.3.
3. Terrestre
3.1. Ferrocarril
3.2. Autocares y otros transportes colectivos
por carretera
3.3. Vehculos privados (hasta ocho plazas)
3.4. Vehculos de alquiler
3.5. Otros medios de transporte terrestre
2.
14
Informes estadsticos, Serie M, No. 67 Rev.1 (publicacin de las Naciones Unidas, nmero de venta:
E.80.XII.8), prr. 2.355
15
16
17
18
19
20
21
(b)
(c)
22
Operaciones
de
intercambio
o trueque
Produccin
del
visitante
para su
propio uso
final
Gasto en
especie del
consumo final
del visitante
Consumo final
efectivo del
visitante
Contrapartida de renta
en especie
Prestaciones
tursticas en
especie de la
Seguridad
Social (2)
Prestaciones
tursticas en
especie de
asistencia
social (2)
Transferencias
sociales en
especie del
turismo
Consumo del
visitante (4)
Servicios
tursticos
individuales no
de mercado
Gastos tursticos
de negocios (3)
(1)
(2)
(3)
(4)
23
(b)
(c)
(d)
(e)
24
25
26
ANNEXES
B. ADDITIONAL TEXTS
Annex 8
Main definitions of concepts used in SNA93 and important
for the understanding of TSA
This paper is made of abstracts from SNA93, referred by their paragraph in the main
document.
Meaning of the term consumption
9.74. The term "consumption" on its own can be ambiguous and misleading.
Sometimes it is used by economists to refer to consumption expenditures,
sometimes to acquisitions of consumption goods and services and sometimes to the
physical use of the goods and services for the direct satisfaction of human needs or
wants. By distinguishing between consumption expenditure and actual final
consumption, such ambiguity can be avoided. When consumption is recorded on an
expenditure basis, the purpose is to identify the institutional units that incur the
expenditures and hence control and finance the amounts of such expenditures.
When consumption is recorded on an acquisitions basis, the purpose is to identify
the units that actually acquire the goods and services and benefit from their use,
either immediately or subsequently. The value of total final consumption is the
same, however, whichever basis is used.
Final Consumption Expenditure
8.38
In the System, final consumption expenditure is incurred only by general
government, NPISHs and households. All of households' consumption expenditure
is incurred on their own behalf. Consumption expenditure by general government,
on the other hand, is either for the benefit of the community at large (collective
consumption) or for the benefit of individual households. By convention, all
consumption expenditure by NPISHs is treated as being for the benefit of individual
households. This distinction between collective and individual consumption
expenditure is of considerable importance in the System and is discussed in detail in
chapter IX. Consumption expenditures by general government and NPISHs on
behalf of households (their individual consumption expenditures) are undertaken
for the purpose of making social transfers in kind. They cover the non-market
output of both general government and NPISHs delivered to households free, or at
prices that are not economically significant, as well as goods and services bought
from market producers and provided to households free or at prices that are not
economically significant. Social transfers in kind are recorded differently from
other transfers in kind.
to be equal in value to the rentals that would be paid on the market for
accommodation of the same size, quality and type. The imputed values of the
housing services are recorded as final consumption expenditures of the owners.
Government expenditures
6.173 Collective services provided by government units are not included in the
intermediate consumption of enterprises, even though enterprises benefit from the
provision of transport facilities, security, etc. It would be impossible to identify
those collective services that benefit enterprises rather than households and to
allocate such services between individual enterprises. Some individual non-market
goods or services may also be provided to market producers, such as free veterinary
services to farmers. By convention they are not included in their intermediate
consumption and they are not separated from collective services.
The borderline between individual and collective services
9.86
Expenditures incurred by governments at a national level in connection
with individual services such as health and education are to be treated as collective
when they are concerned with the formulation and administration of government
policy, the setting and enforcement of public standards, the regulation, licensing or
supervision of producers, etc. For example, the expenditures incurred by Ministries
of Health or Education at a national level are to be included in collective
consumption expenditures as they are concerned with general matters of policy,
standards and regulation. On the other hand, any overhead expenses connected with
the administration or functioning of a group of hospitals, schools, colleges or
similar institutions are to be included in individual expenditures. For example, if a
group of private hospitals has a central unit which provides certain common
services such as purchasing, laboratories, ambulances, or other facilities, the costs
of these common services would be taken into account in the prices charged to
patients. The same principle must be followed when the hospitals are non-market
producers: all the costs which are associated with the provision of services to
particular individuals, including those of any central units providing common
services, should be included in the value of expenditures on individual services.
9.88
Many government expenditures benefit enterprises as much as households;
expenditures on the cleaning, maintenance and repair of public roads, bridges,
tunnels, etc. including the provision of street lighting are examples. These are
individual services whose consumption can be monitored and for this reason they
are frequently provided on a market basis by charging tolls on road usage. However,
it would be difficult to separate the services provided free to households from those
provided free to enterprises and, by convention, all these expenditures are treated as
collective final expenditure.
9.89
Enterprises also benefit from a number of genuinely collective services
such as the research and development undertaken by non-market producers, the
provision of security by the police, fire services, etc. The usage of such collective
services by individual enterprises cannot be recorded, so that expenditures on such
services have to be treated as government final expenditure.
Education
05
Health
06
Transfers in kind
3.40
Transfers in kind also are two-party transactions, but--in contrast to those
just mentioned--one party provides a good, service or asset other than cash to the
other without receiving a counterpart in return. Parallel to transfers in cash, these
are called sometimes "something for nothing" transactions or transactions without a
quid pro quo.
3.41
The System records a variety of transfers in kind, including government
international cooperation, gifts, charitable contributions and social transfers in kind.
The last consist of social security and social assistance benefits in kind together
with goods and services provided to individual households outside any social
insurance scheme by non-market producers owned by government units or nonprofit institutions (NPIs). Government international cooperation, gifts, and
charitable contributions are often made in kind for convenience, efficiency, or tax
purposes. For example, international aid after a natural disaster may be more
effective and delivered faster if made directly in the form of medicine, food, and
shelter instead of money. Charitable contributions in kind sometimes avoid taxes
that would be due if the item in question were sold and the money given to the
charity.
3.42
For various reasons, many social security and social assistance benefits are
provided in kind rather than in cash. Rather than provide a specified amount of
money to be used to purchase medical and educational services, the services are
often provided in kind to make sure that the need for the services is met. Sometimes
the recipient purchases the service and is reimbursed by the insurance or assistance
scheme. Such a transaction is still treated as being in kind because the recipient is
merely acting as the agent of the insurance scheme. Social transfers in kind, other
than social security or social assistance benefits, consist mostly of education, health,
housing and other services provided to individual households by non-market
producers owned by government units or NPIs.
3.43
Social transfers in kind involve two sets of transactions. The expenditures
on the final consumption goods and services provided as social transfers in kind are
recorded as being incurred by the government units (including social security
schemes) or NPIs that incur the costs. These may be either monetary or nonmonetary transactions depending upon whether the goods or services are purchased
from market producers or produced by non-market producers owned by the
government units or NPIs. The social transfers in kind, as such, are then recorded as
a set of non-monetary transactions between the government units or the NPIs and
the households who actually consume the goods or services, the goods and services
being valued by the expenditures already incurred on them. The value of these
goods and services is then added to the final consumption expenditures of
households to obtain their actual consumption.
7.37
Employers may remunerate their employees in kind for various reasons.
For example:
(a) There may be tax advantages for the employer, the employee, or both by
avoiding payments in cash;
(b) The employer may wish to dispose of outputs which are periodically in
excess supply;
(c) The nature of the work may require frequent, or prolonged, absence from
home so that the employee has to be provided with accommodation, travel,
etc.
7.38
Income in kind may bring less satisfaction than income in cash because
employees are not free to choose how to spend it. Some of the goods or services
provided to employees may be of a type or quality which the employee would not
normally buy. Nevertheless, they must be valued consistently with other goods and
services. When the goods or services have been purchased by the employer, they
should be valued at purchasers' prices. When produced by the employer, they
should be valued at producers' prices. When provided free, the value of the wages
and salaries in kind is given by the full value of the goods and services in question.
When provided at reduced prices, the value of the wages and salaries in kind is
given by the difference between the full value of the goods and services and the
amount paid by the employees.
7.39
Goods or services that employers are obliged to provide to their employees
in order for them to be able to carry out their work are treated as intermediate
consumption by the employer: for example, special protective clothing. A list of
such items is given in paragraph 6.155 of chapter VI. Remuneration in kind, on the
other hand, consists of goods and services that are not necessary for work and can
be used by employees in their own time, and at their own discretion, for the
satisfaction of their own needs or wants or those of other members of their
households.
7.40
Almost any kind of consumption good or service may be provided as
remuneration in kind. The following includes some of the most common types of
goods and services provided without charge, or at reduced prices, by employers to
their employees:
(a)
Meals and drinks, including those consumed when travelling on
business;
(b) Housing services or accommodation of a type that can be used by all
members of the household to which the employee belongs;
(c) Uniforms or other forms of special clothing which employees choose to
wear frequently outside of the workplace as well as at work;
(d) The services of vehicles or other durables provided for the personal use
of employees;
(e)
Goods and services produced as outputs from the employer's own
processes of production, such as free travel for the employees of railways or
airlines, or free coal for miners;
(f) Sports, recreation or holiday facilities for employees and their families;
(g) Transportation to and from work, car parking;
(h) Creches for the children of employees.
7.41
Some of the services provided by employers, such as transportation to and
from work, car parking and creches have some of the characteristics of intermediate
consumption. However, employers are obliged to provide these facilities to attract
and retain labour, and not because of the nature of the production process or the
physical conditions under which employees have to work. On balance, they are
more like other forms of compensation of employees than intermediate
consumption. Many workers have to pay for transportation to and from work, car
parking and creches out of their own incomes, the relevant expenditures being
recorded as final consumption expenditures.
Annex 9
TOURISM SATELLITE ACCOUNTS
A GLOBAL CONCEPTUAL FRAMEWORK
ADDENDUM
PROBLEMS RELATED
TO THE MEASUREMENT
OF TOURISM CONSUMPTION
By:
Mrs Marion Libreros
WTOs Consultant
Author of WTOs:
A satellite account for tourism
A global conceptual framework
And this does not fully coincide with the view of the author of the Collection of Tourism Expenditure Statistics.
In the case of inbound tourism, this addition is very clear, and covers all
transactions between the visitor (or on behalf of him) and resident
producers of the compiling economy. Expenses made before or after the
trip and which do not relate to services provided by resident producers
during the trip must clearly be excluded.
2.
3.
In the case of domestic tourism, the question is less clear, and the analysis
must be a little more elaborated: The expenses directly related to the trip
itself could be considered as a net increase of the national aggregate of
demand: for instance, the demand for transportation services, and for
accommodation. Others might be more complicated, as for instance food:
in many cases, when on a trip, there is a preference for prepared food,
restaurants, etc. as compared to cooking at home. But the differences are
less clear. Regarding other types of consumption, it is even more difficult to
make the part of what would have been consumed, even when not on the
trip, and what consumption was induced by the fact of being on a trip.
Neither the difference between what is induced by the trip itself, or by the
purpose of the trip, is possible to do. As a consequence, the analysts have
decided that all consumption expenditures made while on the trip is
considered in first instance as tourism consumption. Then comes the
discussion of some expenses, which, by their nature, should be excluded,
because they seem to be of investment type.
4.
(b)
The notion of usual environment has a direct influence on the content of tourism
consumption. The question at stake is whether the second home of a household
should or should not be considered within its usual environment, as in a
conceptual sense, the usual environment of a person refers to a certain area
around his (main) dwelling plus all other places he frequently visits 2.
If the second home is part of the usual environment, because it is frequently
visited (but what does frequently means) then all the expenses related to it
are excluded from tourism, as well as the expenses on the travels between the
main dwelling and this second dwelling.
If it is not part of the usual environment, then it seems that all expenses
referring to the second home are tourism expenses, and the debate concerning
their classification as tourism consumption has a sense: what is to be included
in the category of tourism expenditure, as a final consumption concept, and
what is more a capital type investment, for which a special classification could
be devised, different from consumption expenditure and from fixed capital
formation (which is a concept only to be associated to producing units).
It seems to me that the discussion of the expenses relative to second homes
has to be given within this context, because I have the feeling that many
arguments that are used against the inclusion of expenses related to second
homes implicitly, if not explicitly, refer to the fact that the second home, if
frequently visited, seems nothing different from usual, and seems to be part of
the usual environment.
(c)
Maybe the discussion on consumer durables is clearer now, after having some
reflection about the objective of the measurement of tourism consumption. In
my view, two types of consumer durables (taken in the sense of National
Accounts, that is excluding dwellings, land and other non produced assets, and
goods acquired not for the purpose of production or consumption, but to be held
as stores of value over time) have to be considered: those which are used to be
used for the trip itself, that is: the means of transportation or of accommodation,
and all those which are acquired during the trip.
1.
so, should we try to make an intent to only assign part of its value to
tourism, fraction which would be computed estimating how much of its use
is for trips .
2.
Regarding the purchases during the trip, I do not see any reason to give a
different treatment to these expenditures, as the treatment given to any
other purchase during the trip, as we have already observed that, in the
case of domestic tourism, much of it did not represent really a net increase
in the consumption expenditure in the national economy but merely a
displacement of this consumption in space. Places that are tourism
destination know very well that they have to offer to their customers a lot of
goods, durables and non durables, that they perfectly could have
purchased before their trip in their usual environment, but they did not.
Reviewing now the definition that has been given by WTO for tourism consumption in
the technical manuals, many considerations have been mixed up: some of them stem
from a theoretical analysis, with sometimes a limited or distorted view of how to
insure consistency, others take into account practical considerations, that is, how
such expenses are concretely measured, and the use given to the results.
In order to clarify the ideas around the measurements of Tourism, it is important to
analyse the content of the actual definition which was agreed upon, discuss it, and
then propose, if necessary, some other types of definitions, or at least, in the actual
stage, some elements of reflection.
INBOUND
TOURISM
OUTBOUND
TOURISM
Exclude
Exclude
Exclude
Include
Exclude
Exclude
Include
Include only
services received
inside the
reference country
and international
transportation
Include only
services received
outside the
reference country
and international
transportation
Expenditure items
I.
Pre-trip expenditures
Expenditure items
DOMESTIC
TOURISM
INBOUND
TOURISM
OUTBOUND
TOURISM
Include
Exclude
Exclude
Exclude
Exclude
Exclude
Exclude
Exclude
Exclude
Exclude
Exclude
Exclude
Include
Include
Include
Include
Include
Include
Include
Include
Include
Include
Include
Include
Include
Include
Include
Include
Include
Include
1.
On-trip expenditure
Expenditure items
DOMESTIC
TOURISM
INBOUND
TOURISM
OUTBOUND
TOURISM
Include only
out-of-pocket
type expenditures
Include only
purchases in
reference country,
and out of pocket
type expenditures.
Duty free
purchases by
travellers in transit
are not included.
Include
Exclude
Exclude
3. Post-trip expenditures
Note: This table is only a slightly different presentation of table 1.2. of the
Manual.
These are practical arguments, not fundamental ones. The first one is not clear;
the second one exists also in other situations in National Accounts, and a
theoretical solution has been found. The last one does not really hold, as it has
been shown that the inclusion of these types of expenditure within household final
expenditure has not brought any distortion on the structure of the variable.
The question here is to know what are these capital type investments: are they
all capital type investments, which could be bought before or during a trop, or only
those related to the trip itself: for instance, are we talking about the capital type
goods necessary to practice a sport, such as ski, diving, surfing, sailing,
equipment, or only those necessary to the trip itself, that is the transportation and
the accommodation equipment (camping and cooking)? It seems that, in the case
of pre-trip expenditures, only those necessary for the trip itself should be
considered, while all capital type investments should be under scrutiny, in the
case of goods purchased during the trip.
Some particular problems should be addressed regarding the equipment of
second homes, and their surroundings: this does not refer to the construction
itself, which is accounted for as a capital asset, owned by a national unit, but to all
the durable goods in order to decorate and equip it as a home, and the
surrounding grounds: my feeling would be to exclude them altogether from
tourism consumption, be they pre-trip or on the trip expenses; my suggestion
would be to consider them within a different aggregate, nearer to the concept of
capital goods than to that of consumption.
5. There seems to be some confusion regarding pre-trip expenditure, as it is
recommended, for domestic tourism, to include small durable items or
consumables that are purchased or hired for this trip (even if mostly used after
this trip, e.g., luggage, leisure/recreation goods): in my view, these
leisure/recreation goods should not be included, as they relate more to the
purpose of the trip than to the fact of taking a trip.
6. The question of non-market services and non-marketed services is not clearly
addressed in the document on the Collection of Tourism Expenditure Statistics.
The document seems to say that only out-of-pocket expenditure relating directly
to the trip 4 should be included. In another part of the document, it is also argued
that in the case of inbound tourism all expenditures funded from within the
destination area/country, should be excluded on the ground that they do not
represent an additional injection of income into the destination economy by the
visitor 5. Nevertheless, in other part of the document, it is explained that it is
common practice for visitors to stay within friends or relatives in a destination
area. In such cases accommodation, and possibly food, transport and some other
facilities, are provided and paid for by the host. 6
I do not think that the arguments used against the inclusion of transactions that do
not flow through the market, resist the analysis: the source of the incomes used
4
5
6
for an expenditure are always unknown, and are irrelevant to the question here
addressed: What we are interested in, from the point of view of the income, is the
one which is generated by the demand as it is met by a supply: the activity
through which the demand is met generates an income, which is the one we are
interested in depicting.
In the case of goods and services purchased by a non visitor to benefit a visitor,
these are clearly part of visitor consumption: the main problem consists in being
able to value them, as the main source of information regarding tourism
consumption are the reports by the visitors themselves.
In the case of services provided free of charge by a household to another (by a
host to a visitor), economically speaking, and within the conceptual framework of
National Accounts, there is the production of a service, provided by an
institutional unit to another, which, in value, is compensated by a transfer from the
provider to the consumer. Nevertheless, in the practice of National Accounts,
these services are not measured: as a consequence, in the practice of the
measurement of Tourism expenditure, they also shall be excluded.
Regarding the services provided by second homes to their owners or to guests
(paying or not paying), we are in a different situation, because these services are
measured in National Accounts, in the same way in which those provided by the
main homes are measured. There is no conceptual nor practical reason to
exclude such flow from the measurement of tourism expenditure, which allows
more homogeneity in the comparisons of the expenses of visitors, whether they
visit their own second homes, or a rented house. In the case of a second home
owned in a country different from that of residence, this home is supposed to be
owned by a national unit, resident of the country where this second home is
situated, which rents the house to who ever visits it, including its legal owner. The
estimation of the rent is usually based on those observed in similar dwellings that
are rented.
The Manual of Collection of Tourism Expenditure Statistics seems to include the
expenditure that are social benefits in kind by Government and Non Profit
Institutions Serving Households, as it considers the possibility that trips might be
government sponsored or funded by government bodies, charitable organizations
or other institutions.
It does not mention the case of individual non-market services provided free of
charge or at prices which are not economically significant: this is particularly the
case of museums, public libraries, national parks, public universities, etc. No
mention is made of how to value the service provided, if only by the entry fees, or
including a valuation consistent with the valuation of the production of non-market
services in National Accounts.
7. Finally, no mention is made of the collective non-market services provided by
General Government, and which, in global terms, benefit the visitors: information
campaigns, centers of information, legislation, specific financing, supervision and
control of tourist areas, etc.
These are the issues on which I would need the opinion of the expert group before
going forward on the proposal for a Satellite Account.
10
Annex 10
Household consumption in SNA
and its relationship to tourism consumption
in the TSA- Methodological References 1
1.
This note, is meant to justify, using SNA93 as a basis, the definition and boundary
that has been given to tourism consumption, particularly the definition of
consumption as an activity and the status of transactions in kind which are one of
the components of tourism consumption.
2.
3.
This ambiguity resides in SNA93 itself, which gives two different definitions of
consumption as an activity which are not identical because they have very
different boundaries:
4.
5.
6.
7.
This ambiguity results from the difficulty in defining what is an economic activity:
it is an confusing term, which refers to different kinds of entities and situations: it
is initially determined as a combination of deeds and actions, but sometimes it is
identified with the individual deeds themselves, or to economic productive
activity, as it is the case when discussing the classification of productive units.
8.
We can consider that in the first definition of consumption, (SNA93 1.49), what is
the object of classification are types of transaction, and consumption defined as
the using up of goods and services by an institutional unit can be considered as a
type of transaction, classification which can be applied to suit final consumption,
intermediate consumption and consumption of fixed capital.
9.
10.
On the contrary, households, non profit institutions serving households and general
government, when incurring into final consumption expenditure are not engaged
into a production activity but into a consumption activity, that is, directly through
these transactions, they are satisfying individual or collective needs or wants.
National accounts do not describe the process of production of satisfaction
through this consumption as this is outside the boundary of production as defined
in this conceptual framework, while in the case of intermediate consumption, the
production process itself is described, as other goods and services available to
other institutional units are brought into existence.
11.
2. Tables in SNA93
12.
The tables for households showing the full sequence of accounts for the different
institutional sectors in the SNA illustrate the contents of the concepts of household
consumption expenditure and household actual consumption used in SNA, and on
which the concept of tourism consumption is based.
13.
14.
Are excluded for their lack of relevance when the analysis of consumption is
concerned those accounts which follow in the sequence: Accumulation accounts,
and balance sheets.
2
15.
3.
The fact that, in the end, both sequences of income lead to the same, unique value
for saving shows that the adjustments made in the uses side and in the resources
side are identical in value.
17.
In the resources side, account II.3 (the content of which appears in the annex)
shows the relationship existing between (unadjusted) disposable income and
adjusted disposable income: the only difference is due to the amount of social
transfers in kind, under its different forms: social benefits in kind and transfers of
individual non-market goods and services.
18.
As a consequence, in the uses side, the only difference existing between final
consumption expenditure (the use of the disposable income account) and actual
final consumption (the use of the adjusted disposable income account) is the
value of the goods and services received as social transfers in kind by households.
19.
This corresponds to the definition given in (SNA93 9.72) where household actual
final consumption is determined as ..the consumption goods and services acquired
by individual households by expenditures or through social transfers in kind
received from government units of non-profit institutions serving households.
It is necessary now to clarify which are those consumption goods and services
acquired by individual households by expenditures, the value of which is called
household final consumption expenditure.
21.
If there is no doubt that this concept includes all purchase of consumption goods
and services made by an individual out of his/her own resources for use within the
household to which he/she belongs, a careful analysis of the sequence of accounts
that have been presented in the Annex 1 to this document makes clear once and for
all that all acquisition of consumption goods and services provided to households
as income in kind different from social transfers in kind is part of household final
consumption expenditure: these values appear as resources in the sequence of
accounts, and necessarily, these values also appear as an use in the final
reconciliation and the establishment of the value of the aggregate value of saving.
22.
23.
In SNA93
Purchases of consumption goods and
services
minus Sales of existing goods and services
plus Insurance services
plus Pension fund services
plus Financial intermediation services
indirectly measured
Bartered consumption goods and services
(net)
Own final consumption
in subsistence economy
services of owner-occupied
dwellings
domestic services produced by
employing paid domestic servants
other
Compensation of employees in kind
Transfers in kind (other than from
government or non-profit institutions)
24.
has not always been explicit2. As a consequence, it has to be admitted that they are
included within the concept called consumption expenditure from own cash
resources of the TSA, even when they are not shown explicitly.
25.
Thus, the content of household final consumption expenditure, basis for the
concept of visitor final consumption expenditure, as is described in the TSA is in
perfect consistence with the SNA concept.
The concept of visitor final consumption expenditure used in the TSA derives thus
directly from that of household final consumption expenditure.
27.
A step further has to be given: in a way similar to that of SNA93 in which the
concept of household final consumption expenditure is extended to that of
household actual final consumption, adding to those goods and services acquired
through purchases or transfers in kind to households those acquired on their behalf
and for their direct benefit by general government and non profit institutions
serving households, TSA adds to all final consumption expenditure by a visitor (be
him/her a resident or a non resident) all those made on his/her behalf by any third
party: nevertheless, in this consideration, TSA has a more extensive notion of what
an expenditure on behalf of an individual is than SNA does, as it also includes all
expenditure, classified in national Accounts as intermediate consumption of
producing units, and made on behalf of an employee or a guest for or during their
trip or stay at destination, what we call business tourism expenses.
28.
29.
In the TSA, we can be freed from some of these restrictions and admit a dual
classification of transactions, without a total homogeneity: thus, business tourism
expenses will be considered in the TSA both as part of tourism consumption, for
the description of this variable, and as an element of the intermediate consumption
of the relevant businesses when the compilation of value added is at stake.
If the inclusion of insurance services and pension fund services was already contemplated in SNA68, the
inclusion of financial intermediation services indirectly measured is a novelty of SNA93.
Annex 1
Full sequence of accounts for households
I: Production account
Uses
Resources
P.2
Intermediate consumption
694
B.1g
K.1
B.1n
575
42
533
1/
P.1
P.11
P.12
Output 1/
Market output
Output for own final use
1 269
1 129
140
For the valuation of output, refer to chapter VI, paragraphs 6.210 to 6.227.
Resources
39
39
0
0
0
D.29
D.39
3
1
B.2
B.3
B.1
Value added 1/
533
60
432
1/ The opening and the closing balancing item of this account can be expressed
in gross or in net terms. The amount presented refers to the net value.
Resources
B.5
41
14
27
B.2
B.3
60
432
766
573
193
174
19
150
49
57
13
44
3
20
21
1 367
1/ The opening and the closing balancing item of this account can be expressed
in gross or in net terms. The amount presented refers to the net value.
Operating surplus 1/
Mixed income 1/
Resources
7
0
7
B.2
B.3
Operating surplus 1/
Mixed income 1/
Entrepreneurial income 1/
60
432
5
0
5
5
0
0
490
1/ The opening and the closing balancing item of this account can be expressed
in gross or in net terms. The amount presented refers to the net value.
2 / Including only property income connected with market activities.
Resources
B.5
34
14
20
B.4
490
766
573
193
174
19
145
49
52
8
44
3
20
21
1 367
1/ The opening and the closing balancing item of this account can be expressed
in gross or in net terms. The amount presented refers to the net value.
2/ Property income not connected with market activities.
Entrepreneurial income 1/
Resources
178
176
2
D.61
Social contributions
D.611
Actual social contributions
D.6111
Employers actual social contributions
D.61111
Compulsory employers actual social contributions
D.61112
Voluntary employers actual social contributions
D.6112
Employees social contributions
322
303
174
160
14
97
D.61121
D.61122
D.6113
D.61131
D.61132
D.612
D.62
D.622
Disposable income 1/
85
12
B.5
D.61
Social contributions
D.611
Actual social contributions
D.6111
Employers actual social contributions
D.61111
Compulsory employers actual social contributions
D.61112
Voluntary employers actual social contributions
D.6112
Employees social contributions
D.61121
Compulsory employees social contributions
D.61122
Voluntary employees social contributions
non-employed persons
D.62
D.621
1 367
0
0
0
0
0
0
0
0
332
232
32
D.622
29
D.623
19
D.624
52
22
10
19
0
0
36
35
1
71
31
40
1 164
1/ The opening and the closing balancing item of this account can be expressed
in gross or in net terms. The amount presented refers to the net value.
Resources
B.6
Disposable income 1/
D.63
D.631
D.6311
D.6312
D.6313
D.632
B.7
1 164
228
162
78
65
19
66
1 392
1/ The opening and the closing balancing item of this account can be expressed
in gross or in net terms. The amount presented refers to the net value.
Resources
Final consumption expenditure
Individual consumption expenditure
Saving 1/
1 015
1 015
B.6
Disposable income 1/
D.8
160
1/ The opening and the closing balancing item of this account can be expressed
in gross or in net terms. The amount presented refers to the net value.
1 164
11
Resources
P.4
P.41
B.8
Saving 1/
1 243
1 243
B.7
D.8
160
1/ The opening and the closing balancing item of this account can be expressed
in gross or in net terms. The amount presented refers to the net value.
Source: SNA 1993 table A.V.6 (excluding accumulation accounts, financial accounts, other changes in assets accounts
and balance sheets)
10
1 392
11
Annex 2
Figure II.2 TSA methodological References
Visitor barter
transactions
Visitor
production
for own final
use
Visitor final
consumption
expenditure in kind
Visitor actual
final
consumption
Counterpart
of income in
kind
Tourism social
security benefits in
kind (b)
Tourism social
assistance benefits in
kind (b)
Tourism social
transfers in kind
Individual non
market tourism
services
Visitor
consumption (e)
(c)
Tourism
business
expenses (d)
(a) This always represents the most important component of total consumption of or on behalf of visitors. It
covers what is usually meant by visitor expenditure, but the 1993 SNA obliges the use of more
precisely defined terms. The term in cash does not necessarily mean a disbursement of cash but
refers to all visitor final consumption expenditure that is not in kind.
(b) The term tourism refers to transfers for tourism purposes addressed to potential visitors.
(c) The area in grey represents the part of total consumption of or on behalf of visitors that corresponds
strictly to the transposition of the 1993 SNA concept of household actual final consumption to visitors
(both residents and non-residents).
(d) Including expenditure on transport and accommodation of employees on business trips and expenditure
made by business, government and NPISH on behalf of guests outside their usual environment.
(e) Visitor consumption refers to total consumption of or on behalf of visitors and could, consequently, also
be termed as visitor demand.
11
Annex 11
FINDINGS AND CONCLUSIONS
TSA WORKING GROUP No 1
19-20 October 1998
WTO Headquarters, Madrid, Spain
.
Agenda item 5. Conceptual Concerns
The Working Group took up the seven conceptual items identified in the working
memorandum and resolved them in turn with the following conclusions:
ISSUE
COMMENTS
It was agreed that pre- and post-expenditures were part of the core expenditures of
a TSA. It was also recognized that for many countries that focused on inbound
tourism, as many would, this subject did not have bearing and they would not need to
incorporate it in their approaches. The following matrix describes the relationship of
pre- and post-expenditures for the compiling economy.
Pre- and Post-Trip Expenditures Applicability
(from the point of view of the compiling economy)
Domestic
Inbound
Outbound
Pre-Trip
YES
NO
YES
ISSUE
2. INCLUDE DURABLES NOT
PURCHASED ON A TRIP IN TOURISM
CONSUMPTION; SUBSIDIARY ISSUE
OF SINGLE OR MULTIPURPOSE
DURABLES AND RELATED
ALLOCATION APPROACHES OR
PRODUCTION BOUNDARY CHANGES?
During
YES
YES
NO
Post-Trip
YES
NO
YES
COMMENTS
The inclusion of single purpose durables
is proposed as an extension; with a
further extension for multipurpose
durables to be treated by allocation of
use.
ISSUE
COMMENTS
It was agreed that ultimately all systems would need to include the role of imports to
the economy in relationship to its economic impacts on tourism. For some countries
this is more significant than others. The following tables identify the component
expenditures of the different approaches to the forms of tourism.
Also, there needs to be a clear distinction made between the two kinds of imports as
the term is used in some tables: a. Imports as a result of outbound tourism; and b.
Imports to the economy of products consumed by internal tourism and by other
consumers. These categories may overlap on occasion as well.
INTERNATIONAL TOURISM EXPENDITURE
VISITORS
DOMESTIC
YES
INBOUND OUTBOUND
YES
NO
VISITORS
DOMESTIC
YES
INBOUND OUTBOUND
NO
YES
ISSUE
4.
COMPONENTS OF WHAT
COMPRISES TOURISM
EXPENDITURE AND
CONSUMPTION.
COMMENTS
WTO incorporates a very comprehensive
list of elements consistent with SNA.
These should be treated with a checklist
for information purposes.
The checklist idea was accepted as a valuable addition to what may be called metadata (data about data). The central point is that users of TSA data should be
informed of what has been and has not been included in the compilation. This
concept is closely related to the ideas of flexibility and extensions of the core (basic)
system. Among the elements of the checklist are:
It was agreed that the WTO expert team would seek to develop this checklist for
Steering Committee review.
ISSUE
5.
COMMENTS
GFCF is included; a list for guidance is
being formed.
Gross Fixed Capital Formation (GFCF) is a valid component of a TSA. At this time
OECD includes de GFCF associated with characteristic activities and the
infrastructure provided to characteristic activities. WTO provides a modular
accounting for GFCF of all activities serving tourism demand. It was agreed that the
inclusion of infrastructure serving characteristic activities was a subject requiring
further research.
With respect to this topic and others such as 6 and 7 below, it was agreed that lists
were generally to identify possible items for inclusion rather than core lists that are
prescriptive regarding what must be included.
ISSUE
6.
COMMENTS
Individual non-market services are
included; a list for guidance is being
formed.
It was accepted that this area is open to the individual choices of countries
developing a TSA. No rules seem appropriate at this time. It is an area that has seen
only limited research and discussion. It is appropriate for WTO to continue to
examine this subject and develop procedures for treating the subject.
This subject raised the question of how public spending items such as tourism
promotion and other costs of tourism administration are to be treated in a TSA. The
linkage to COFOG (Classification of Functions of Government) was identified as
another research area.
.
Annex 12
Annex 13
Annex 14
Annex 15
Some thoughts over timeshare
The terms timeshare, vacation ownership, or others now commonly used cover many
different situation which all come from the same initial experience, that of Super-Devoluy, a
ski resort in France, where in 1967 apartments were built with the object of their usufruct to
be sold to different vacationers by the week: the owners had no specific right on the asset
itself: they could not make any physical change to it, so that they were not the owners of the
assets themselves, but solely of its use at a given moment in time. This week of which they
were the owners, could be used for their own enjoyment, or they could delegate on the
management of the project to rent it to a third party.
The duration of the contract of such purchases was usually tied to the duration of the life of
the accommodation, object of the contract. These weeks could be sold to third parties.
When the apartment was sold to other developer, the contract of timeshare was solely
transferred to this third party, which was tied contractually with the owners of the timeshare.
This type of property allowed the owners of the timeshare to own a vacation home only
for the time span in which they were thinking of using it, thus reducing highly the costs of
owning a vacation apartment in a ski resort. Nevertheless, the owners were loosing flexibility
in time (they had to buy a predetermined week, all year the same) and in space (the location of
the apartment was fixed, as the apartment object of the contract was totally specified).
Such a form of ownership, where the ownership of an asset, and the right of using it were
considered as two different assets and thus capable of being traded separately on different
markets, allowed a great flexibility, that was soon put into practice: Weeks, referring to the
same accommodation, began to be exchanged between individuals; then different timeshare
referring to different locations, etc.
Companies saw there an opportunity in offering new flexible products to vacationers: through
the administration of various resorts, offered for similar prices, they would be able to offer for
sale rights on weeks in theirs resorts as a package, with different variants, and over different
time spans:
As a consequence, we have now the following scheme. Besides those contracts following the
initial scheme, vacation ownership timesharing has been extended to the right to use
specific weeks of a resort (or a family of resorts) during a specific time period.
The form of ownership 1 can be: Deeded, Leased, or a License.
A Deeded interest is owned outright forever. It is an absolute right which can be sold, leased,
or even willed to your heirs.
10.130 The value of the acquisitions or disposals of leases or other transferable contract
recorded in the capital account consists of payments made to the original or
subsequent tenants or lessees when the leases or concessions are sold or transferred
to other institutional units. The value of acquisitions of intangible non-produced
assets include the associated costs of ownership transfer incurred by the purchaser
while disposals are valued after deducting the costs of ownership transfer incurred by
the seller. The costs of ownership transfer are a component of gross fixed capital
formation.
13.63
Whenever possible, intangible assets should be valued at current prices when they are
actually traded on markets. Otherwise, it may be necessary to use estimates of the
present value of the expected future returns to be received by the owners of such
assets. For purchased goodwill, valuation should be at acquisition cost less
accumulated amortization (appropriately revalued).
Under these definitions and characteristics as defined in SNA93, most of the timeshare
contracts seem to fit within the concept of intangible non produced assets: They are clearly
constructs of society, and they are evidenced by legal or accounting actions, such as the
granting of a patent or the conveyance of some economic benefit to a third party. Some entitle
their owners to engage in certain specific activities and to exclude other institutional units
from doing so except with the permission of the owner. Intangible non-produced assets
consist of patented entities, leases and other transferable contracts
What happens with membership fees in clubs, and other recreational entities (and schools?)?
Capital transfers?
This does not seem to be the right solution, because the payment is not a transaction without
quid prop quo, because it gives you the right of membership. In some cases, even, this right is
tradable (membership in some social clubs, payments for timeshare (vacation ownership..).
If timeshare units are classified as non produced intangible assets, then neither their net
acquisition nor their use would be included within tourism consumption. Is it desirable? Is it
consistent?
These rights are tradable: and this seems to be a common characteristic for all the systems.
They all suppose also the payment of an important lump sum to enter the system, and periodic
payments, linked to the effective (or imputed) use of the right.
In some cases, they are limited in time, in other they give an unlimited right for a week in a
resort.
In some cases, you buy a given amount of weeks: this is more like an anticipated purchase: in
this case, it looks more like a financial transaction, and the use in each year is the
consumption of this period.
In some cases, it represents the right of use of a specific accommodation asset in a specific
time period for a specific number of years: this was the original form of the system, but it has
changed overtime, and taken very different forms, which are now quite heterogeneous.