Abstract
In this study, a comparative analysis was performed to examine the impact that tourism economy agglomeration has on the financial affairs of local governments with a focus on tourist destinations with accommodations, using the number of lodging industry workers as an index. It was found that, in municipalities with populations under 50,000, there was a constant correlation between the level of tourism economy agglomeration and tax revenue, in particular that there was a tendency to increase resident taxes, property taxes, and bathing taxes, as well as a tendency to reduce the outflow of the younger generation. For cities with populations of 50,000 or higher, on the other hand, the study found that the effect on tax revenue from the tourism economy in areas where the tourism economy is agglomerated was low, as well as worsening financial indicators and outflow of younger generations despite increased tourism economy agglomeration.
