LAUSR

Even though the residents’ perceptions on the tourist activity have been thoroughly investigated in the last three decades, there are still few similar studies on destinations that are listed as UNESCO World Heritage Sites. The research presented in this article assesses the perception of the residents of the municipality of Santiago de Compostela (Spain) regarding the implementation of a tourist tax. The study is based on 588 residents’ responses to a survey conducted through a questionnaire prepared by the authors. Owing to the exponential increase in the number of visitor arrivals to the city, the implementation of a tourist tax could be one of the strategies deployed to improve the tourist experience. It may also allow for a less negative interaction between residents and tourists. The analysis revealed the existence of three clusters: tax-skeptics, tax-enthusiasts, and tax-reactionaries. The results are consistent with the nature of a mature destination, with most respondents supporting the implementation of a tourist tax that could contribute to improving, amongst other things, the quality of the tourist destination for both visitors and residents.