WORLD TOURISM ORGANIZATION

ORGANIZACIN MUNDIAL DEL TURISMO

ORGANISATION MONDIALE DU TOURISME

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.

Brief historical review of the process of adoption of the Tourism

Satellite Account (TSA) in the World Tourism Organization (WTO)................ 2-6

III. Tourism consumption...................................................................................... 6-7

III.1. Definition............................................................................................ 6
III.2. Scope of tourism consumption ......................................................... 7
IV. Tourism consumption encompasses more than visitor final
consumption expenditure in cash ................................................................. 7-15
IV.1. Issue regarding international tourism: venue of
consumption and destination of a trip........................................ 10-15
V.

Measuring the size of tourism: Tourism Value added and Tourism

GDP ............................................................................................................. 15-23
V.1. A progressive understanding...................................................... 16-19
V.2. The case of goods for the compilation of Tourism Value
Added ......................................................................................... 19-20
V.3. An impossible consensus........................................................... 20-21
V.4. Measurement and analysis ............................................................. 21
V.5. Tourism consumption and displaced demand ............................ 21-23

VI. Accommodation services in the TSA: second homes for tourism

purposes and other housing services provided by other households
free of charge............................................................................................... 23-27
VI.1. Inclusion .................................................................................... 23-25
VI.2. Valuation ................................................................................... 25-26
VI.3. Guests within the main home .................................................... 26-27
VII. Consumer durables...................................................................................... 28-51
VII.1. Non cash (non monetary) transactions..................................... 35-37
VII.2. Definition of characteristicity of products and activities ............ 37-43
VII.3. The treatment of goods purchased by visitors in the TSA ........ 43-45
VII.4. Tourism Gross Fixed Capital Formation................................... 45-49
VII.5. Additional issues: ..................................................................... 49-50
VII.5.1. The usual environment ................................................. 49-50
VII.5.2. Tourism and the displacement of demand......................... 50
VII.5.3. Duty free purchases and transit visitors............................. 51
Conclusion ............................................................................................

............ 52

ANNEXES
A.

BASIC TEXTS

1.

Comparisons of the different versions of the Tourism Satellite Account (TSA)

February, 2002

2.

Tables of contents of the different versions of the Tourism Satellite Account

(TSA) February, 2002

3.

Tourism Satellite Account (TSA): The Conceptual Framework

(document presented at the Enzo Paci World Conference on the
Measurement of the Economic Impact of Tourism, Nice, France, 15-18
June 1999):
English version
French version
Spanish versin

4.

Document presented to the ACC Subcommittee on Statistical Activities (33rd

session) (Madrid, 14-16 September 1999): The design of a conceptual
framework for the elaboration of the Tourism Satellite Account: WTO
proposal - September 1999l

5.

Document presented to the United Nations Statistical Commission (UNSC):

Measuring economic impacts of tourism: Report - December 1999
English version
French version
Spanish version

6.

Proposed amendments to the document

Tourism Satellite Account (TSA): Methodological References UNSC
Document No. e/CN.3/20000/11
(Room document submitted by Eurostat, OECD and WTO for consideration
at the 31st session of the Unsc (29 Feb-3 March 2000)

7.

Up-date of the Recommendations on Tourism Statistics UN-WTO Series

M No. 83 (1994)
December 1999
English version
French version
Spanish version

B.

ADDITIONAL TEXTS

Main definitions of concepts used in SNA93 and important for the

understanding of TSA (1996)

9.

Problems related to the measurement of Tourism Consumption (1997)

10. Household consumption in SNA and its relationship to tourism consumption

in the TSA: Recommended Methodological Framework (1998)
11. - Findings and conclusions TSA Working Group 1 (19-20 October 1998)
and
- Comments to Findings and conclusions TSA Working Group 1 by Mrs
Marion Libreros (November, 1998)
12. Note on Residence and the Usual Environment (1998)
13. The characteristicity discussion: a lengthy story of some misery (but less
than glory) by A. Franz (1998)
14. Toward conclusive measurement of tourism impact: Consumer durables in
the Tourism Satellite Account (A paper prepared by Dr. Douglas C.
Frechtling for the WTTC; February 1998)
15. Some thoughts over timeshare (1999)

ACRONYMS AND ABBREVIATIONS

Eurostat

Statistical Office of the European Communities

GDP

Gross Domestic Product

GFCF

Gross Fixed Capital Formation

ISIC

International Standard Industrial Classification of All

Economic Activities

ISWP

Inter-Secretariat Working Party

NICE document

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

OECD

Organisation of Economic Cooperation and Development

NPISH

Non-profit institutions serving households

SICTA

Standard International Classification of Tourism Activities

SNA93

System of National Accounts, 1993

TEA Manual

Manual on Tourism Economic Accounts (OECD, 1991)

TSA

Tourism Satellite Account

TSA:RMF

Tourism Satellite Account: Recommended Methodological

Framework

TSP

Tourism Specific Products

TVA

Tourism Value Added

UNSC

United Nations Statistical Commission

UNSD

United Nations Statistics Division

WTO

World Tourism Organization

WTTC

World Travel and Tourism Council

I.

Introduction

1.

The elaboration of the Tourism Satellite Account (TSA) as a conceptual

framework was a long process. It was conceived as an instrument to be
provided to the community working on tourism, made of guidelines into the
difficult issue of the measurement of the impact of tourism on the economy.
The World Tourism Organization (WTO) took rapidly the leadership of the
project, and was assisted by countries, members and non-members,
interested in the topic, and other international organizations. To achieve the
present result would have been impossible without their collaboration.

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.

In that perspective, the present document accompanies and comments the

collection of documentation about the genesis of the project and supplements
the Tourism Satellite Account: Recommended Methodological Framework 2,
which was adopted by the United Nations Statistical Commission (UNSC) in
2000 as an international standard for all countries wishing to measure the
impact of tourism on their economy. It pursues a dual objective.

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.

UN/WTO/OECD/Eurostat Tourism Satellite Account: Recommended Methodological Framework - United

Nations Publication ST/ESA/STAT/SER.F/80, 2001, further referred to as TSA:RMF. This document can be
acquired through the WTO WEBSITE (http://www.world-tourism.org/cgi-bin/infoshop.storefront).

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.

Brief historical review of the process of adoption of the TSA in WTO

8.

In 1994, as a consequence of the International Conference on Travel and

Tourism Statistics (Ottawa, Canada, 24-28 June 1991) and the approval by
the United Nations Statistical Commission (UNSC) of the Recommendations
on Tourism Statistics, which considered within its work project for the future
the establishment of an economic accounting framework for tourism, the
World Tourism Organization committed itself to the elaboration of such
statistical setting which was called the Tourism Satellite Account.

9.

In order to accomplish such mission, the World Tourism Organization hired

the services of a consultant, Mrs. Marion Libreros, in order for her to
elaborate such a proposal, which would be discussed in a Steering
Committee, until reaching some sort of agreement on its final form and
content. Nevertheless, the Steering Committee had to be understood as a
consulting board, the final decision being in the hands of the WTO
secretariat.

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.

Before getting to the Nice conference, beginning in January 1995, 8

successive versions of the conceptual framework were presented and
discussed in different forums: first of all, within the Steering Committee until
June 1998, where a basic approval of the draft was achieved; then in a
special committee (the TSA Working Group) was set up and worked during
the second half of 1998 with the view of accelerating the fine tuning process;
finally, the WTO World Conference held in Nice in June 1999 was the last
instance of approval of the proposal. The document proposed to the
consideration of the General Assembly, and approved by this body, had built

This moment was symbolically important as Enzo Paci had been the promoter of the project, which finalization
he unfortunately was not able to see.

on the Recommendations on Tourism Statistics, adopted as a conclusion of

4
the Ottawa conference in 1993 , although in some important topics, it had
deliberately taken different options, or opened new grounds in order to
achieve consistency with the System of National Accounts (SNA93). Some of
such areas were the definition of visitor consumption, the treatment of the
acquisition of consumer durable goods by visitors, that of non market
transactions and the territorial determination of tourism consumption to name
a few. These aspects will be discussed in detail in the present document.
12.

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

3-5 June 1996

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

19-20 March 1998

6 Meeting of the
Steering Committee

Draft 3 rev (1)

January 1998

19-20 March 1998

6 Meeting of the
Steering Committee

Draft 4

July 1998

September 1998

TSA Working Group I

Draft 4 (rev 1)

September 1998

November 1998

TSA Working Group II

Document for the

Nice conference

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.

It must be observed that in two circumstances (Drafts 2 and 3, Drafts 3(b)

and 3 Rev 1), two different versions were submitted at the same meeting of
the steering committee. This rather unusual situation responds to the fact
that, because of the large lapse of time between the completion of a draft and
its discussion in an open and large forum 7, discussions went underway
between the author and members of the committee on version that had been

These can be found in the documentation that is joined to this paper.

Most of this time was set apart for translation and in order to leave time to the members of the committee to
study the document.

distributed. These generated new suggestions and ideas which discussion

right away would accelerate the process of definition of the system.
Obviously, this was the source of some confusion, because not all the
participants had the opportunity of studying both versions of the document
that were on the table. This was principally the case of participants using
languages different from English, as a translation of the second document
that was on the table was usually not available on time.
16.

In order to illustrate the evolutions of the documents during this process,

tables are joined (Annex 1 and 2) which, in a synthetic and synoptic way,
present the content of each draft under the following headings:

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.

A selected number of topics were at the centre of the discussions of the

different proposals, and the present document pretends to track how they
surged, were discussed and how, progressively, a common solution
emerged.

19.

Each version of the draft was a complete version of the document. As a

consequence, some parts are identical from a version to the following one,
with only very few editing type modifications. This occurs when no specific
conceptual changes had been made in this particular part of the document
between drafts. As a consequence of this procedure in which the meetings
did not focus on a special issue, but where, in most cases, a general
discussion of the document was always proposed, the debate concentrated
on what was considered as the central issues or those which were felt as
more controversial: non market consumption and particularly second homes,
consumer durables, coverage of consumption, definition of characteristicity.
5

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.

After revising some issues of classification and general concepts regarding

mainly the variable of tourism consumption, the central topic of the
framework (part 2), we shall discuss that of tourism value added and tourism
GDP (part 3), the main objective of the TSA compilation according OECD.
Having shed light on these issues, many of the questions under discussion
will then have received some type of response as they are highly dependent
on these first issues. Then, the document will focus on other relevant aspects
but not as central, such as that of housing services provided free of charge
(part 4), the case of consumer durable goods within tourism consumption
(part 5), the treatment of non cash (non monetary) transactions in the TSA
(part 6), the definition of tourism characteristicity of products and activities in
the TSA (part 7), the treatment of goods purchased by visitors in the TSA
(part 8), the case of tourism gross fixed capital formation (part 9), Finally,
(part 10) some other issues of interest will also be discussed such as the
definition of the usual environment, a central topic for tourism; tourism and
the displacement of demand, and how duty free purchases and transit
visitors are considered in the framework.

III.

Tourism Consumption

Visitor consumption: total consumption expenditure made by a

visitor or on behalf of a visitor for or during his/her trip and
stay at destination.
REC9384.,85. TSA:RMF 2.28.
III.1.

Definition

21.

REC 93 have an uncertain way of referring to the activity of consumption of

visitors, both in general terms, and in a restricted way, in particular when it
points to the geographical boundaries within which consumption takes place.

22.

Total consumption expenditure made by visitors or on behalf of visitors... is

designated by the term tourism expenditure (REC93 85.) At the same
time, in this document, the notion of tourism expenditure is said to be "closely
linked" to that of tourism consumption, although the precise nature of this
link is never stated.

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.

Scope of tourism consumption

The issue of the scope of tourism consumption encompasses various

elements and was the object of much debate and discussion. The topics
which were discussed were mainly the following:

Should tourism consumption restrict to expenditure in cash, or should it

also encompass other expenditure, as does final consumption of
households in SNA93?

Should tourism consumption restrict to acquisitions occurring during

trips, or should it also encompass some expenditure made before or
after the trip, and in this case, which should be the criteria to determine
their inclusion?

Should tourism consumption restrict to the acquisition of services, or

should it also include goods?

Tourism consumption encompasses

consumption expenditure in cash

more

than

visitor

final

Components of visitor consumption:

visitor final consumption expenditure in cash:
This always represents the most important
component of total consumption;
visitor final consumption expenditure in kind;
Tourism social transfers in kind;
Tourism business expenses.
TSA:RMF 2.43
25.

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.

Draft 2 entered somewhat more deeply in the implications of the definitions

adopted in REC93 and deducted that, because of the inclusion of all
expenditure made by third parties "on behalf of visitors", were also to be
included all components corresponding to those comprising actual final
consumption of households, that is visitor final consumption in kind, and
tourism social transfers in kind. Draft 2 97 argued that" The data on tourism
is not intended to describe the behavior of the visitor as an individual, but the
expenses associated with the fact that an individual finds himself in the
situation of being a visitor: it is a general functional point of view and not the
classification of the expenditure of a particular economic agent in functional
terms. Tourism expenditure is not the expenditure of visitors exclusively. All
expenses made by others on his behalf shall be included."

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.

Finally, after many arguments and proposals, a sequence was adopted in

Draft 4, which followed in some way the sequence of concepts in SNA93
related to the consumption activity of households, and which reflects the
strong relationship between the concepts of SNA93 and those of the TSA.

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.

Figure I. The components of visitor consumption

Visitor final consumption
expenditure in cash (a)
Visitor final
Consumption
expenditure
(total)

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.

Issue regarding international tourism: venue of consumption

and destination of a trip

31.

REC93 defined tourism and the forms of tourism, in an ambiguous way, in

part because the difference between the destination of the trip and the venue
of tourism consumption (that is, the place where tourism consumption
occurs) was not clearly recognized. Neither did REC93 take to all its
consequences the definition of tourism consumption as a set of activities
initiating even before the beginning of a trip and extending beyond its
termination.

32.

International tourism expenditure was defined (REC93 92.) as expenditure

of outbound visitors in other countries, including their payments to foreign
carriers for international transport, while domestic tourism expenditure,
was defined (REC93 94.) as the expenditure incurred as a direct result of
resident visitors traveling within their country of residence: with these
definitions, the treatment of consumption of outbound visitors within the
territory of the country of reference (which could occur before or after a trip),
was thus sent to a sort of limbo as it was neither part of domestic tourism
consumption (this expenditure is not a direct result of resident visitors
traveling within their country of residence) nor part of outbound tourism
expenditure as it was not an expenditure in other countries.

33.

The Technical Manual on the Collection of Tourism Expenditure Statistics 10

excluded such expenditures altogether from tourism consumption. According
to this table, all pre-trip expenditures corresponding to outbound tourism are
systematically excluded from the estimation of tourism consumption This
seemed consistent with the definitions given for international tourism
expenditure and domestic tourism expenditure.

34.

Nevertheless, from a supply point of view, such solution was totally

inadequate. In fact, as a consequence of such decisions, all purchase of
services from travel agencies in order to travel outside of the country would
be excluded from tourism consumption, as would be all purchases made
before outbound trips. Most of the output of travel agencies would thus be
excluded from tourism consumption as most of it is concerned with outbound
travel. This solution was also in contradiction with the definition adopted for
total tourism consumption.

35.

Countries such as Canada, which were already compiling Tourism Satellite

Account had noticed this contradiction, and had included this consumption in
their calculation of internal tourism consumption, but without a clear notion of
the heading to be used to include this portion.

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.

In the TSA, following the conceptual framework of national accounts,

transactions are classified differently, whether they involve resident and nonresident transactors. If both transactors are non-resident, these transactions
have nothing to do with the economy of reference; they are totally excluded
from the framework and can only be recorded as memo items. Tourism
consumption involving an outbound visitor and a resident producer is
included within domestic tourism consumption (two residents); tourism
consumption involving an outbound visitor and a non resident producer is
included within outbound tourism consumption (an import); tourism

11

consumption involving an inbound visitor and a non resident producer does

not concern the economy of reference (two non residents); tourism
consumption involving an inbound visitor and a resident producer is included
within inbound tourism consumption (an export): there is no symmetry of
treatment. This lack of symmetry might bother WTTC as they are trying to
measure tourism as a world wide phenomenon: but it is not a problem from a
national point of view, where only transactions involving at least one resident
have to be taken into consideration and have an impact on the economy.
42.

In following versions of the Drafts, various suggestions were made in order

to find a new wording which would clearly indicate that the concept of tourism
consumption of both resident visitors and non resident visitors within the
economy of reference was covering more than the sum of domestic tourism
consumption and inbound tourism consumption, as it also included the part of
consumption corresponding to outbound tourism which occurred within the
economy of reference before or after a trip.

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.

Finally, due to the lack of perception of the Steering Committee of the

relevance of the issue, it is only when discussing the topic within the intersecretariat for the determination of a common conceptual framework, that the
need for new terms was recognized.

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.

This was the summary presentation which was finally approved:

Domestic tourism: is the tourism of

resident visitors within the economic
territory of the country of reference.
Inbound tourism: is the tourism of nonresident visitors within the economic
territory of the country of reference.

Outbound tourism: is the tourism of

resident visitors outside the economic
territory of the country of reference.

Internal tourism: is the tourism of

visitors, both resident and non-resident,
within the economic territory of the
country of reference.

National tourism: is the tourism of

resident visitors, within and outside the
economic territory of the country of
reference.

Domestic tourism consumption:

comprises the consumption of resident
visitors within the economic territory of
the country of reference.
Inbound tourism consumption:
comprises the consumption of nonresident visitors within the economic
territory of the country of reference
and/or that provided by residents.
Outbound tourism consumption:
comprises the consumption of resident
visitors outside the economic territory of
the country of reference and provided by
non-residents.
Internal tourism consumption:
comprises the consumption of both
resident and non-resident visitors within
the economic territory of the country of
reference and/or that provided by
residents.
National tourism consumption:
comprises the consumption of resident
visitors, within and outside the economic
territory of the country of reference.

47.

Domestic tourism consumption is the consumption incurred by resident

visitors within their country of reference. The final destination of the visitor
might be within or outside the country of reference, but the consumption
activity that is referred to has to take place within this country of reference. It
11
might include goods or services produced abroad or by non-residents but
sold within the country of reference (imported goods and services). As a
consequence, domestic tourism consumption is not the total consumption of
"domestic visitors", because it also includes some part of the consumption of
visitors which trip takes them outbound but which occurs within the country of
residence before the trip or after 12, or even international transportation or
insurance provided to resident visitors by resident carriers.

48.

Inbound tourism consumption is the consumption of non-resident visitors

within the economic territory of the country of reference and/or that is
provided by residents 13. Purchases that took place in other countries are

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.

Outbound tourism consumption is the consumption of resident visitors

outside the economic territory of the country of reference and provided by
non-residents. It does not include goods and services acquired for or after
15
as this consumption activity is
the trip within the country of reference
included within the notion of domestic tourism consumption. It does not
comprise all consumption expenditure attached to outbound visitors, as it
excludes that part of consumption provided within the economic territory of
residence by residents, basically acquisitions made before the trip of after
which are considered within domestic tourism consumption or even on the
trip when provided by a resident transactor (transportation and insurance are
perfect examples..).

50.

Internal tourism consumption comprises all consumption of visitors, both

resident and non-resident, within the economic territory of the country of
reference and/or that provided by residents. It is the sum of domestic tourism
consumption and inbound tourism consumption. It may include goods and
services imported into the country of reference and sold to visitors.
Therefore, this aggregate provides the most extensive measurement of
tourism consumption in the compiling country, covering the totality of the
components indicated in Figure 1.

51.

National tourism consumption comprises all consumption of resident

visitors within and outside the economic territory of the country of reference.
It is the sum of domestic tourism consumption and outbound tourism
consumption. These purchases may include domestically produced goods
and services, imported goods purchased from resident providers, and goods
and services purchased from non-resident providers.

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.

With the definitions as they stand, outbound tourism consumption only

includes that part of consumption of outbound visitors which occurs outside
the boundaries of the country of reference, or acquisition from non-resident

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.

This underlines the need to generate a new terminology receptive to the

conceptual needs of differentiating between the destination of a trip and the
venue of the associated consumption.

V.

Measuring the size of Tourism: Tourism Value Added and Tourism GDP

Tourism value added can be defined as the value added generated

by tourism industries and other industries of the economy in
response to internal tourism consumption
TSA:RMF 4.85
55.

OECD has considered traditionally that the measurement of a global

indicator, summarizing the size of tourism was one of the main objectives of
the compilation of a TSA. It argued strongly for the case of Tourism Value
Added.

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.

A large process of discussion was necessary, in order to clarify what stood

behind the indicator called Tourism Value Added, what it was meant to
measure, how it could be compiled, and understood in terms of the economic
importance of tourism. Nevertheless, as we shall see, there are still some
ambiguities in its coverage and definition and the document adopted as an
international recommendation does not even propose a unique definition and
reflects the different standing points and theoretical positions on these aspects.

58.

On this topic, Technical Document No 4 17 represents an interesting point as

it discusses mainly the fact that having a unified definition is a necessary
condition, but at large not the only one, to generate indicators comparable
across countries: the statistical setting, the assumptions used and the
methodology of calculations need also to be comparable in some way, and
this is a much more difficult task ahead.

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.

Following strictly SNA93 Ch.XXI, which focuses on Satellite Accounting,

Draft 1 did not mention the concept of Tourism Value Added as this chapter
of SNA makes no reference to such type of indicator. It suggested the use of
the following aggregates: the ratio of total tourism expenditure to GDP; the
same ratio for each form of tourism; the ratio of the value added of
characteristic tourism activities to GDP; the ratio of hours worked in tourism
activities to total hours worked in the economy; the ratio of consumption of
characteristic goods and services within total tourism consumption, globally
and for each form of tourism.

60.

The Steering Committee strongly argued against these suggestions, mainly

the measurement of the size of tourism via total tourism consumption and by
form of tourism, claiming that the aim of the exercise was to fit a supply side
indicator to tourism, as it was considered as an activity, as if the term
"activity" was necessarily referred to a productive activity. Some of the
arguments which were used precisely pointed to this aspect of tourism as an
activity, and it is interesting to reproduce one of the most relevant
argumentations:

61.

"(a) To value the overall economic importance of tourism by the total

consumption expenditure of visitors may not provide an accurate measure of
the overall economic activity generated by tourism.
.Included in the value of total consumption expenditure are the costs of
imports used as intermediate inputs to the production of corresponding goods
or services purchased by visitors. For instance, the costs of imported
vegetables or fish used in the production of meals purchased by visitors, or
the costs of imported fuel used by airlines for providing passenger
transportation to visitors, are included in the figure representing total
consumption expenditure by visitors.
It is possible that in some countries imports are an important source of supply
for the production of commodities purchased by visitors. If it is, the portion of
total consumption expenditure by visitors that represents purchases of
intermediate imports may be significant. In these cases, using the figure of
total consumption expenditure by visitors as an estimate of the direct and
indirect value added associated with the production of the goods and
services purchased by visitors may exaggerate the importance of tourism 18.
To adjust for this, the total cost of these intermediate imports would need to
be identified and removed from the figure of total consumption expenditure
by visitors. This would yield an estimate of all- direct and indirect value added
associated with the provision of goods and services to visitors. We believe
that data from Table 7A would be useful here or estimates could be made by
using an input-output model.

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

We are assuming here that the figure of total consumption expenditure is

netted of all imported retail goods purchased directly by the visitors. If this is
not the case, then the total cost of these imported goods would need to be
removed from the figure of total consumption expenditure by visitors. Again,
data from Table 7A would be useful here or estimates could be made by
using an input-output model.
(b) One of the main objectives of the TSA is to provide a measure of the
supply side of tourism which is consistent with the approach taken in the SNA
for determining the size and relative importance of a given industry (or
economic activity) to a country's economy.
The approach usually taken in the SNA for measuring the size of an industry
is to derive the value added this industry generates from producing its output.
This provides the best supply-side measure of the size of the industry, as this
measure refers only to the production generated by this industry in the
making of its output. It does not include the value added generated by other
industries with regard to the supply of the intermediate inputs used by this
industry.
However, the approach taken in the SNA for measuring the size of an
industry cannot be applied as such to the supply side of tourism, as there
exists no industry whose entire production is purchased by visitors, nor there
is a single industry that produces all the goods and services demanded by
visitors. Visitors consume a variety of goods and services that are supplied
by several industries. At the same time, many industries supplying goods and
services to visitors, such as the food services industry, have a very significant
portion of their output purchased by other consumers (non-visitors).
As a result, one cannot provide an accurate measure of the size of the supply
side of tourism by simply taking into account the entire production of a given
industry or a selected group of industries. In order to properly measure the
size of the supply side of tourism, one must instead consider only the
production generated in each industry from the activity of supplying goods
and services demanded by visitors.
Assessing the value added generated in tourism industries, non-tourism
industries and government by supplying characteristic and non-characteristic
products to visitors provides a measure of the size of the supply side of
tourism which is consistent with the SNA approach of measuring the size of
an industry or economic activity: it refers only to the production generated by
the supply side of tourism, that is, by the activity of supplying goods and
services directly to visitors.
The value added obtained, which is referred to as tourism GDP, may serve
several purposes.

Firstly, tourism GDP provides a supply side measure that can be

used to assess the relative importance of the activity of tourism
within a country's economy.

17

Secondly, being able to assess the value added that tourism

generates in the tourism industries provides a means of evaluating
the extent of the importance of tourism to these industries as well as
identifying those industries which benefit significantly from tourism.

Thirdly, tourism value added may be instrumental to estimating

tourism employment, that is, the employment generated in tourism
industries and non-tourism industries as a result of catering to the
demands of visitors. Tourism employment may be valued on the
basis of "total hours worked" or "full-time equivalent work years".

Lastly, tourism GDP provides a measure of the size of tourism that

is independent of the definition of tourism products or industries
(referred to as characteristic products or activities in the manual).
Indeed, tourism GDP accounts for all production generated in
tourism and non-tourism industries from supplying the tourism and
non-tourism products demanded by visitors.

We consider that this measure of the size of tourism is necessary for

recognizing tourism as an important contributor to a country' s economic
wealth and should be included in a tourism satellite account."
62.

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.

The insistence of some of the members of the Steering Committee was

stronger than these considerations, and finally WTO accepted to integrate
the indicator. Nevertheless, the objective difficulties of its measurement, and
the obstacles to reach valid international comparability remain.

V.2.

The case of goods for the compilation of Tourism Value Added

66.

Goods generate specific problems for the calculation of Tourism Value

Added. This is due to the fact that production of a good and its sale to the
ultimate user involves a chain of transactions and of transactors, which
mostly occur in different locations, and even possibly in different countries.
On the contrary, for services, their production and consumption occur
simultaneously: the producer is who provides the consumer with the service
he/she acquires.

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.

Nevertheless, as the coverage of Tourism Value Added now also considered

tourism non characteristic activities, the treatment of the activity of production
of goods previously excluded in the WTO proposal from tourism
characteristic activities, but now part of the activities on which a tourism
share should be established, became crucial to the level of the measurement
and the homogeneity of this measurement among countries. Initially, this was
not perceived, as the main focus of attention was on services.

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.

Nevertheless, this exclusion of the production of goods from the activities

concerned by tourism value added, which seemed a logical necessity, was
only defended by WTO within the inter-secretariat and in consequence, the
final version of the document makes no clear recommendation about the
treatment to be given, and notes that (TSA:RMF 4.97) : "without a common
position in this area, international intergovernmental organizations (such as
WTO, OECD, and Eurostat), will continue the task of defining appropriate
criteria of valuation to analyse the economic impacts of tourism and defining
the appropriate standards for the presentation and international comparisons
of results. The experience of countries in the development and use of their
TSAs in the future will provide important inputs to this task".

V.4.
76.

Measurement and analysis

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.

Tourism consumption and displaced demand

77.

These different ways at looking at the impact of tourism has an important

effect on the scope of the calculation of tourism value added. All consumption
by a visitor in an economy generates a value added, in the process of making
this commodity available in the economy as a whole, and then in making it
specifically available to the visitor in a given time and place.

78.

In a first way of looking at things, all the value added generated

domestically by any consumption, considered as visitor consumption, could
be included in the TVA aggregate. In a second perspective, this effect could
be compared to the consumption which would have occurred had the visitor
staid at home within his/her usual environment, so that we could try evaluate
solely the net effect of these displacements. Finally, in a third intent, many
variations would be possible along the idea of trying intuitively not to
assign as tourism consumption, consumption expenditures which would have
possibly occurred anyway, and restrict the impact of tourism to activities in
direct contact with the visitors.

21

79.

It is this idea, which underlies the discussion on whether tourism

consumption should include all consumption expenditure by visitors, or made
by others on their behalf (which would be method 1) or only that part of
consumption that is not displaced demand (case of Norway for instance).
This debate thus does not concern principally the notion of tourism
consumption per se, but the use of such variable for the compilation of
tourism value added, objective so important for many that the compilation of
tourism consumption has been left as a second-class objective.

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.

Although this point of view might be interesting, it is difficult, if not impossible,

to make really a distinction between wholly new consumption induced by
tourism, and what, within tourism consumption corresponds only to a
displacement of demand.

82.

If in some cases it is rather easy to identify a demand displaced from a non

tourism use to a tourism one (we shall see a case when discussing visits to
family and friends in the main home of a household), in most cases,
travelling, mostly when it is associated with vacation or business trips, is
often an opportunity for having a consumption pattern different from the
current one within the usual environment, These changes in consumption
pattern encompass both goods and services. Additionally, even when the
products purchased seem exactly identical, and sometimes purchased within
the same chain of grocery stores or department stores as when the visitor is
at home, within his/her usual environment, the fact of being located in a
different place, and for the goods and services to be available exactly when
needed makes them products economically different from those consumed
within the usual environment.

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.

In the third perspective as mentioned before, in which a view of tourism

consumption as displaced demand is mixed with the consideration of other
types of impacts, a proxy to the approximation to the impact of the
consumption of goods would be to take only into consideration the retail
margin effect on goods, as illustrating the difference between consumption
outside the usual environment and the lack of consumption of similar goods
within the usual environment (the displacement of the demand of goods).

85.

Finally, the statistical issues discussed amply in Technical Manual No 4,

involved in the compilation of tourism value added, and their implication for
the comparability of the aggregate, considered as the centre of the
compilation process of TSA should be given proper attention.

VI.

Accommodations services in the TSA: second homes for tourism

purposes and other housing services provided by other households
free of charge
VI.1.

Inclusion

86.

In many countries, the use of so called "non market" accommodation is a

very frequent occurrence in the forms of accommodation while on trips: in
France for instance, second homes and accommodation with friends and
family accounts for over 40% of domestic trips and around 60% of
corresponding overnights. Many European countries show figures of
comparable magnitude. As a consequence, to establish the treatment to be
given to the valuation of services associated with this type of accommodation
is a central issue for the TSA.

87.

REC93 did not mention the case of non-market accommodation by visitors

when defining tourism expenditure. Second homes and accommodation
provided without charge by relatives or friends only were brought about as a
type of private tourism accommodation within the standard classification of
tourism accommodation (annex to IV Classifications of tourism demand) but
nothing was said about the economic measurement of the flows of services
attached to their use.

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.

In Draft 2, housing services provided by second homes on own account or to

third parties for free were excluded from consumption (Draft 2 169.), and so
were the acquisitions of second homes from tourism gross fixed capital
formation, the argument being the exclusion from the system of imputations
procedures. A participant put clearly the issues on the table and argued as
follows " the services provided on second homes are within the SNA93
production boundary. The exclusion of these services form the TSA
production boundary may be seen to create an inconsistency between the
central accounts and the TSA. However, whether an inconsistency exists

23

depends on the intended use of a TSA and on the definition of tourism

expenditure employed. It is legitimate in our view to avoid imputations in the
TSA and therefore exclude services provided on second homes. This does
not create an inconsistency with the central accounts, rather it represents a
definition of the tourism expenditure boundary Importantly, if the services of
second homes are not recorded, and neither should the capital formation of
second homes. That is, capital formation of tourism industries must exclude
expenditures on the building of second homes if the tourism expenditure
boundary is defined to exclude the services produced by these homes"
90.

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.

As a consequence, the purchase of a second home, the repairs and other

inner or outer upgrading of the building would be part of Tourism Gross Fixed
Capital Formation, while other purchases of goods or services of lesser
importance for these second homes, in order to maintain their quality would
be treated as intermediate consumption of the productive activity of housing
services on own account (and thus not as tourism consumption).

24

94.

This change in perspective, where not only transactions involving movements

of cash between transactors would be considered within tourism
consumption, but also transactions on own account, (with the consequent
imputation requirement), was discussed and argued over extensively.

95.

The arguments, on this particular topic, were fierce, as certain members of

the steering committee sustained that, for policy purposes, only transactions
involving some type of cash transactions would be of interest.

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)

A limit type reasoning: whatever the duration of the visit to the

second home, the value of consumption attached to this visit will be
equal to the total value of production (consumption) of the service
attached to the home. Applying this reasoning to the limit, this also
holds if no visit is made.

c)

A third argument is related to the partition of household final

consumption of SNA93 between tourism and non-tourism
consumption: if this consumption cannot be qualified as non-tourism,
then necessarily it is tourism. The home has been allocated as of
tourism use, and all use of it has to be tourism use.

101.

Nevertheless, in the places and countries where second homes are

important, the global adjustment for second homes might be significant, and
there is some uneasiness of estimating such services altogether, although
there is no evidence that the main adjustment comes from second homes not
visited.

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.

Guests within the main home

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.

Is there a transfer in kind of housing services from the receiving household to

the visiting one? If the answer is "yes" how should it be established? Is there
any production of additional output in the economy? How then should it be
taken into consideration within the establishment of the aggregate of tourism
value added?

26

105.

Visitors received as guests within the main home of a household are by

definition non-members of the household, otherwise they would not be
visitors. They are benefiting from housing services, accompanied or not by
food services provided by a household to which they do not belong. They
could be charged for it (there is a reference market value for such service).
We are not in the case of a service rendered within a household on own
account, as the visitor, by definition, is not member of it. Additionally, the
case of housing services has been clearly differentiated from that of other
types of services rendered within a household: there is a housing service
provided as a transfer in kind (Balance of Payments makes reference to
the existence of such services, but recalls that most of the time, no
measurement is provided).

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.

A similar type of calculation could be proposed at a macroeconomic level.

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

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;
Multipurpose consumer durables will only be included if
purchased during a trip.
TSA:RMF 2.52
111.

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:

First, from the definition of tourism expenditures as the total

consumption expenditure made by a visitor or on behalf of a visitor for
and during his/her trip and stay at destination (REC93 85.), which
extends its scope beyond those consumption goods and services
acquired during the trip, in order to encompass also those acquired for
a trip. This is further extended, when the where and when of tourism
expenditure (REC93 88.) is discussed, and the possibility of including
consumption goods and services acquired before or after a trip within
tourism expenditure (consumption) is specifically mentioned.

Second, from the detailed coverage of tourism expenditure (REC93

86.). It results that tourism expenditure (consumption) includes a wide
variety of items, ranging from the purchase of consumer goods and
services inherent in travel and stays to the purchase of small durable
goods for personal use, souvenirs and gifts for family and friends. This
list specifically mentions the inclusion of some durable goods within the
scope of tourism expenditure (consumption).

Finally, from the list of some expenditures which are specifically

excluded, under the heading capital type investments or transactions
engaged in by visitors(REC93 87.(b)), such as the acquisition of
cars, caravans, boats, .., some of them are consumer durable goods
within the conceptual framework of SNA93.

The range of those consumer durables excluded from tourism consumption

was questioned: did it only refer to means of transportation (the only
mentioned) or did it refer to all consumer durables of important unit value
(capital type consumer goods), as opposed to those small durable goods for
personal use.. included specifically in tourism expenditure? (REC93 86.).

28

113.

Behind the discussion on the scope of tourism consumption was concealed

the issue of the productive activities to be taken into consideration in the
compilation of the main indicator characterizing tourism, that is Tourism
Value Added. Would it be legitimate to consider an impact of tourism on the
activities producing all goods included within tourism consumption, or should
the compilation of the aggregate restrict to those activities with a direct link to
the activities of visitors in precise locations?

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.

Draft 1 did not discuss the conceptual limitations imposed by REC93.

Nevertheless, the Steering Committee debated largely upon the treatment of
consumer durables within the System of National Accounts. The question
was raised whether services provided by consumer durables within
households for own final use (principally the use of motor vehicles on own
account was on the table) could be included within the scope of tourism
consumption. As these "services" are not considered within the production
boundary of SNA93, this would have modified the boundary of production
and consumption, and weakened the relationship to global GDP as
calculated according to SNA93.

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.

Nevertheless, some of the participants asked for the topic to be further

discussed, as they were not totally convinced with the arguments used to get
to the conclusions. The discussion turned about the possibility, for Satellite
Accounts, to use production boundaries differing from those in use in SNA93
and the effect on the policy relevance of the data when they included
consumer durables. Some abstracts of the documents that were presented
give a flavour of the ongoing debates at that time.
It was recalled that "satellite accounts can be anything the user wants them
to be, because of the almost endless uses that satellite accounts could be
required to meet, and because flexibility is their essential feature, there are

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.

Following intense discussions among members of the Steering Committee,

Draft 3 (Draft 3 86-88.) changed its position and introduced the idea of
including the acquisition of consumer durables of important unit value (those
qualified as capital type investment in REC93) within the scope of tourism
consumption with the argument that no distortion occurred from a statistical
point of view at an aggregated level with such inclusion, in the same way as
no distortion occurs in National Accounts when including those acquisition

30

within the scope of household final consumption expenditure. Nevertheless, it

suggested that for consumer durables which can also be used for purposes
different from tourism, an allocation should be made of the total acquisition
value between tourism and non tourism consumption on the basis of the
presumption of use, in a way similar to the allocation made in National
Accounts of the value of consumer durables purchased by households which
are at the same time producers and consumers between gross fixed capital
formation and final consumption expenditure.
121.

Some gave a strong support to that position, which permitted to be in line

with measurements in SNA93, although they would rather have favoured a
valuation of the flow of services provided, had it not lead to the loss of
comparability with other macroeconomic aggregates.

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.

As a conclusion of the 5th Steering Committee, no consensus was reached,

and it was decided, through bilateral consultations between some countries
and organizations to make some further clarifications on the issues at stake.

125.

Draft 3(b) introduced an interesting step in the discussion, as it allowed for

different solutions to coexist among those adopting the system without
imposing a unique solution (Draft 3(b) 97.) In the present framework, we
shall, in principle, include the purchase of all consumer durables within the
concept of tourism consumption. Nevertheless, as this estimation is particularly
difficult to compile because it supposes to collect special information on the
purchase and projected use of these type of goods, even outside the context
of a trip, it is recommended to use a modular construction of tourism
consumption where, in the first stage, consumer durables of important unit
value would be totally excluded (T1), whereas, in the second stage, such
components would be considered (T2). OECD has chosen, for the moment, in
its recommendations to its members, to restrict tourism consumption to (T1.)
As a consequence, in all the tables of the system where these goods would
appear, a special line was provided to report their value.

126.

The discussions within the Steering Committee encouraged reflections in other

forums of discussion. OECD promoted some research on the topic, and
Canada prepared a paper for the OECD Tourism Statistical Working Party for

31

discussion on a meeting on 19 November 1997 23. In this paper, Canada

argued that "consumer durables purchased during a trip are to be included in
tourism (demand) 24 because the relationship between the transactions and
tourism can be clearly established. These transactions were made while being
on a trip, that is, while engaged in tourism. In the case of consumer durables
purchased before or after a trip, establishing a relationship between the
transaction and a particular trip is more difficult. Durables can be purchased up
to several months before or after a trip, and the majority of them can be used
many times for both tourism and non-tourism purposes.. ". It came to the
conclusion that, nevertheless, .."there was a category of consumer durables
which are mostly used for tourism purposes". As a consequence, for these
specific goods, there was no need to establish a direct relationship with a
particular trip to justify their inclusion in tourism consumption".
127.

As a conclusion, tourism consumption would include: all purchase of

consumer durables made on trips, and the purchase of tourism single
purpose consumer durables made at any time.

128.

WTTC also generated a paper on the topic

and its conclusions were
somewhat different. It defined "tourism durable consumption goods" as
tourism consumption goods 26 that may be used repeatedly or continuously
over a period of more than one year, assuming a normal or average rate of
physical usage". It spelt out some of the characteristics of such goods:

25

129.

For these tourism durable consumer goods, two situations arise, depending
on the general venue where they are purchased:

23

They are sometimes purchased on a trip but customarily are purchased

in the visitor's usual environment;
They are usually bought in anticipation of being used on more than one
trip;
They are usually used by a visitor in more than one trip;
They sometimes stimulate tourism activity, such as when the purchase
of a private aircraft encourages the pilot to fly to more places away from
home;
They may be used exclusively on trip (e.g., private aircraft, luggage),
but many are use within the users' usual environment, as well.

The value of tourism consumption durable goods purchased on a trip

should be 100% attributable to tourism final consumption, so that such

"Consumer Durables in the OECD TSA" ref: OECD: DAFFE/TOU/STAT/RD(97)8

24

We would now say "consumption".

"Towards conclusive measurements of tourism impact: Consumer durables in the Tourism Satellite Account";
a paper prepared by Douglas C. Frechtling for the WTTC, February 1998. This document is included in Annex
under Additional annexes (reference: Consumer durables in the TSA).
26
These were previously defined as "goods which are used, without further transformation in production, by
households, NPISHs of government units for the direct satisfaction of individual visitor needs or wants or hosts
of visitors, in preparation for visitors' trips, during such trips, or as aftereffects of such trips".
25

32

goods' treatment will be equal to that accorded to non-durable goods

purchased on trips.

A proportion of the value of tourism consumption durable goods

purchased before or after a trip (e.g., to replace such a good damaged
or stolen on a trip) equal to the proportion of their use on trips should be
attributed to tourism final consumption.

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.

Draft 3 (Rev 1) discussed the practicality of the allocation of the value of

consumer durable of important unit value between tourism consumption and
non tourism consumption as suggested by WTTC and found it difficult if
impossible to implement. As a consequence, the suggestion made by
Canada was finally adopted as an international recommendation.

132.

This solution would be inserted within the sequence of Tourism Consumption

Aggregates that was suggested: (T1) would exclude consumer durables of
important unit value, whereas (T2) would include them.

133.

As a consequence, it was necessary also to generate a special adjustment of

internal tourism consumption due to the impossibility to assign the purchase
of single purpose consumer durables outside the context of a specific trip to
any of the components of tourism consumption (domestic or outbound).

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.

Draft 4 ( 104. to 109.) thus proposed a more restrictive definition of

tourism consumption for the core (basic definition), where only displaced
demand was taken into account, that is all goods and services acquired by
or on behalf of visitors (individuals outside their usual environment) as final
consumption expenditure, with the exception of transportation, package
tours and services of travel agencies, which, although purchased within the
usual environment, were considered as consumed within the trip.

137.

Two coverage of tourism consumption were suggested in this context, as

extensions of the system:

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.

Working Groups I and II returned to the previous agreement reached at Draft

3 Rev 1, which was the following:

To include all purchase of consumer durables made during trips within

the scope of tourism consumption;

To include the purchase of single purpose consumer durables made at

any time within the scope of tourism consumption;

To include the purchase of perishable goods and consumer durables of

small unit value (those pinpointed by the recommendations) before a
trip as long as this purchase is clearly related to the trip and can be
considered as made for the trip.

This definition would apply as the core definition.

The consideration of other consumer durables of important unit value

not purchased on trips would be left to an extension of the system.

139.

This position was finally the one that was presented and approved at the
Nice Conference.

140.

In rewording the document for its presentation to the UN Statistical

Commission, it seemed important to stress somewhat more its content, which
in a certain way reopened the debate within the Inter-secretariat Working
Party, and particularly on the notion of small durable goods of personal use
introduced in REC93. Some discussions arouse on whether a limit of unit
value could be given in order to define the boundaries for such small durable
goods: finally, this proposal was not accepted, because it seemed very
difficult to give a unique limit for so many different countries with varying
degrees of economic development and investment.

141.

In order for the document to be endorsed by the UN Statistical Commission,

the United States delegation requested that some mention be made to the
special case of transportation services provided by private motor vehicles to
a household for its benefit, which, although excluded form the central
framework, could, in some cases, be of interest to analyse and present. This
mention is to be found in the final document (TSA:RMF 1.37. to 1.40.)

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.

This flexibility exists, and in the recommendations for the implementation of

the conceptual framework, it is often mentioned that each country should in
first instance consider its own national needs, in order to establish the form
and coverage of its national TSA. Considerations regarding international
comparability should never overcome well-understood national needs.

VII.1.

Non cash (non monetary) transactions

.Visitor consumption will include consumption in kind of

various types.
TSA:RM F 2.42
144.

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

economically, as can be the services provided by museums, recreational or

national parks, etc. which are not properly accounted for using the fees that
are eventually charged directly to the visitors.
147.

It also claimed that (Draft 2 97.a) if a service was produced within a

household and was provided free of charge to a visitor, if there were no
outlay, there was no transfer, and thus no estimation of consumption. If there
was an outlay, (for instance additional food purchased in order to prepare a
meal), this additional outlay (food) was considered as a transfer in kind (of
food) to the visitor, but there was no transfer in kind of the service of
preparing meals.

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.

Draft 4 stated clearly the status of services provided free of charge to

another household and returned to the previous stand (Draft 4 111.) .. In
accordance with the principles of National Accounts, only the provision of
private accommodation free of charge shall be considered. Nevertheless, in
some cases, and provided the adjustment is feasible and meaningful, all
increase in effective consumption expenditure by individuals or households
for which the place is his usual environment, and aimed at benefiting visitors,
should be included (increase in food purchase by hosts, or entry tickets to
entertainment or visits paid by friends and family, etc.).

150.

Regarding housing services, Draft 4 stated that tourism second homes

produced a tourism housing service on own account for the benefit of its
owner, which is consumed by the household and is part of tourism
consumption, be this second home actually visited or not.

151.

Finally, Draft 4 presented the figure (previously presented at 22.) where,

following the structure of the components of household final actual
consumption, the different adjustments to the consumption expenditure of
visitors in cash are presented in order to obtain finally the concept of tourism
consumption.

152.

As it stands, the concept of tourism consumption at the basis of the TSA is

much broader than what the common acceptation recognized, as it includes,
not only outlays of all kind made by the visitors and other institutional units in
order for visitors to acquire goods and services for and during trips (which
may have various representations in national accounts), but it also includes
the total cost value of individual non market services provided by non-profit

36

institutions serving households (NPISHs) and Government, as well as an

imputation of housing services on own account provided by tourism second
homes. Transactions of visitors, both in cash and in kind, are considered.

VII.2.

Definition of characteristicity of products and activities

Tourism characteristic products: products which, in the absence of

visitors, in most countries would probably cease to exist in
meaningful quantity or for which the level of consumption would be
significantly reduced and for which it seems possible to obtain
statistical information.
TSA:RMF 3.17

The activities in which characteristic products originate are

called characteristic activities, and producers who carry out a
characteristic activity are said to be characteristic producers.
TSA:RMF 3.23
153.

The debate on tourism characteristicity of products and activities was initiated

by the OECD Manual on Tourism Economic Accounts 27 (TEA Manual),
before the start of the TSA project in WTO. According to this document, the
tourism characteristicity of producers is defined ( 94.i)) on the basis of their
dependence on and/or importance for tourism. It is noted that with
increasing detail of specialization, specific tourism demand often becomes a
distinctive feature, which is lost at more aggregate level. Products
characteristics of tourism are defined ( 94.ii)) as the principal products of
tourism activities.

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.

first criterion: economic activities with a high percentage of tourism

revenues to total revenues;

second criterion: economic activities

component of total tourism expenditure;

representing

significant

It must be observed though that these definitions lack conceptual

consistency, in particular concerning the second criterion, as activities
which is a category to be applied to producing units, can never represent
anything within tourism expenditure, as they do not represent value per se,
but constitute only a principle for grouping producing units: really, if correctly

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.

The definition of characteristic products and activities was given much

importance in the elaboration of the conceptual framework, although, in the
end, it is only significant when the objective pursued through the compilation
of the TSA is to make international comparisons.

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 recommendations emphasize that the compilation of the Satellite Account

supposes that specific goods and services and characteristic activities have
been defined. Two types of specific goods and services should be determined:
characteristic goods and services, and connected goods and services.

"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

"The second category, connected goods and services, includes products

in whose uses we are interested because they are clearly covered by the
concept of expenditure in a given field, without being typical, either by
30
nature or because they are classified in broader categories of products.

In a Satellite Account the main emphasis when looking at production is on the

analysis of characteristic activities and producers. Characteristic goods and
services are typical of the field under study. The activities in which they originate
are called characteristic activities, and producers who carry out a characteristic
31
activity are said to be characteristic producers".
"Characteristic producers may be defined in various ways. Ideally, they are
units of homogeneous production belonging, either to establishments whose
principal activity is a characteristic activity, or to establishments that carry out a
characteristic activity only as a secondary activity. For the sake of convenience,
establishments whose principal activity is a characteristic activity may be
covered totally, including their non-characteristic secondary activities". 32

28
29
30
31
32

SNA93 Ch. XXI.

SNA93, 21.61.
SNA93, 21.62.
SNA93, 21.98.
SNA93, 21.99.

38

"Production activity of characteristic producers is studied in detail. This

covers the production and generation of income accounts, the analysis of
output by kind of products and number of units produced, the destination of
this output (consumption, fixed capital formation, exports) and the labour and
fixed assets used.
159.

Nevertheless, the peculiarity of tourism, which is defined, neither by a list of

goods or services proper to the activity, nor by productive activities, but by
the activities of an individual who finds himself/herself in a particular situation,
away from his/her usual environment, makes the search for objective and
universally accepted criteria for tourism characteristicity of products and
activities partly a lost cause.

160.

In Draft 1, these criteria were applied to consumption goods and services,

with some adjustment. They were translated in terms of product, and
enounced in the following way. A product would be tourism characteristic, if
one of these two criteria did hold:

the consumption expenditure of this particular product represents an

important share of total consumption expenditure of tourists;

the consumption expenditure of tourism in this product represents an

important share of the total supply of this product in the economy.

161.

Tourism characteristic goods and services were determined as those for

which a certain threshold value for any one of these criteria was reached.
Goods and services failing this test were considered as "Other non (tourism)
characteristic goods and services".

162.

Draft 1 sustained that within a supply point of view, tourism focuses on

tourism characteristic activities, which are defined first of all as those
categories of establishments, grouped previously according to their
production process (the criterion used for the ISIC classification), and for
which the goods and services identified as tourism characteristic are part of
their typical output. Applying this methodology, it is possible to obtain the
activities that are tourism characteristic by nature. Draft 1, suggested
additionally to apply the first criterion to individual establishments not
previously classified, which would lead to an additional set of establishments,
considered as tourism characteristic by location, that is, it identifies those
establishments for which tourism most matters, regardless of the ISIC
category of activity to which they belong 33. The set of all characteristic
tourism establishments, identified by nature or by location, was called the
tourism industry.

163.

The idea of defining establishment, tourism characteristic by location was not

accepted within the Steering Committee for practical reasons, as it supposed
first the possibility of determining tourism areas, and to study establishments

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

at a detailed sub-national level, which for most countries, presented many

statistical difficulties. It was argued that it would require the development of
new surveys, and thus increase the cost of compilation. Additionally, the
stability overtime of such classification was also matter of discussion, as
customers might change their habits.
164.

Based on a suggestion from Canada, Draft 2 added an additional criterion in

order to establish tourism characteristic products. (Draft 2 116.) "A product
could be considered as tourism characteristic if, although not corresponding
to important shares in total consumption or total supply, the lack of these
services would severely decrease the flow of visitors to a given place". This
observation meant to include those products and activities that, although not
important in value terms, had an effect on tourism, for instance the existence
of parking places, or of taxicab services within a city.

165.

Draft 2 suggested that a list of characteristic products or activities should be

established, but outside the framework of the TSA.

166.

Draft 3 tried to approximate to the notion of tourism characteristic products,

and observed (Draft 3 115.) that tourism specific products should be such
that they are clearly principally related to the fact of being away from ones
environment, and to the purpose of the trip. (Draft 3 118.) Within these
specific goods and services, characteristic products would be those which
verify one of the two criteria of characteristicity.

167.

Draft 3 (b) ( 120.-130.) added an additional criterion to determine tourism

characteristic activity, and it is the need for such activity to cater directly to
tourism. The objective pursued with this additional criterion was to
systematically exclude from tourism characteristic activities those which
produce goods consumed by visitors, and particularly within those, activities
producing tourism single purpose consumer durable goods. The activity
associated to goods would be only the retail trade activity that makes these
goods available to visitors wherever they are. Additionally, it specifically
excluded those which produce non-market collective services and those
dedicated to the construction of any type of capital goods, in particular
buildings and second homes. This marked a trend away from the provisional
version of Standard International Classification of Tourism Activities (SICTA)
that considered such activities as tourism related.

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.

Draft 3 Rev (1) added to the previous comments and proposals an

observation on the lack of consistency between the criteria applied for the
definition of characteristic tourism activities, and SICTA, although
theoretically the concepts applied to determine tourism activities did not differ
much from those used to define characteristic tourism activities.

40

170.

As a conclusion of the Meeting of the 5th Steering Committee, it was

decided to create a Committee on Definitions (COD), which would be in
charge of promoting the discussions on the issues of classifications of
products and activities and would produce these classifications and
definitions. The TSA would thus be an user of the conclusions of such
Committee.

171.

Such Committee had some heated discussions on the issue of tourism

34
characteristicity. A room document, by Mr A. Franz , tried to shed some
light in the debate. It introduced the notion of Input-Output Characteristicity
where the relationship between products and activities is determined by
technology, and corresponds to the definition of characteristicity as in
SNA68. In his view, the notion of characteristiciy evolved in SNA93, and took
a meaning related to a purpose or function. A product was then considered
as characteristic of a purpose according to the relative importance of that
commodity within the respective functions' outlay, or to the relative
importance of that commodity within the respective domestic supply. The
document presented a discussion over the relevance and meaning of the
relationship between these two definitions of characteristicity and how they
might help in defining the relationship between "characteristic" products and
"characteristic" activities.

172.

Nevertheless, this document was not conclusive, in terms of establishing

criteria. Finally, it all boiled down to the fact that products were to be selected
first from the point of view of visitors, primary actors of tourism activity. To
tourism characteristic products could usually be associated the productive
activities producing these goods (or mainly services) as typical or principal
output (among other outputs) (Input Output Characteristicity).

173.

The Committee on Definitions came out with the following definitions:

Non specific tourism products are products that may be consumed by

visitors, incidental to their role as visitors, and are of little interest;

Specific tourism products are products that are consumed by visitors in

their role as visitors (in quantities significant to the visitor and/or to the
producer);

Specific tourism products are divided further into characteristic products

and connected products:

Characteristic tourism products are those that would cease to exist

in meaningful form in the absence of tourism consumption;

Connected tourism products are those that would be appreciably

affected in the absence of tourism.

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.

The Committee concentrated its activity in establishing a list of products, the

Tourism Product Code, from which countries would establish their own
classification of characteristic and connected products. It must be observed
though that this list excludes goods, and only includes the retail trade
services associated to the goods: nevertheless, as has been explained,
goods in their entirety are part of tourism consumption and some goods are
even to be considered as typical of tourism (case of single purpose consumer
durables): it is only in order to establish their relative importance within
consumption that the retail trade margin is used, as well as for the
(recommended) calculation of Tourism value added and Tourism Gross
Domestic product.

175.

As a consequence of the breakdown of the tasks among two working groups,

there was no further deepening of the subject to be observed within the
following drafts of TSA, until the final review of the document before its
presentation to the Enzo Paci World Conference on the Measurement of the
Economic Impact of Tourism (Nice, France, 15-18 June 1999).

176.

At that stage, it was necessary to make a synthesis between the conclusions

of both processes.

177.

In the document presented at Nice as well as in the documents which were

later discussed, as regards to previous drafts, a new orientation was given to
the meaning attached to the terms tourism characteristic and tourism
connected. After recognizing the difficulty in applying criteria on an objective
manner, which would lead to comparable lists of goods and services and
activities among countries, (a necessity if comparisons between countries
were to be achieved), and at the same time, the impossibility, for most
countries, to have the required degree of breakdown for the precise
identification of those goods and services most important for visitors, it was
decided to establish an ad-hoc list of characteristic products and activities.
This list would be established following in a loose way the criteria that have
been approved. It would be defined at a rather aggregate level.

178.

(Nice 35 3.11. to 3.17) Characteristic and connected goods and services,

at different levels of detail of classifications, would be extracted from the list
of Tourism Specific Product (TSP) using the following criteria:

Tourism characteristic products: those which, in most countries, would

cease to exist in meaningful quantity or that consumption would be
significantly reduced in the absence of tourism, and for which statistical
information seems possible to obtain.

Tourism connected products: those, which, in the country of reference,

are consumed by visitors in volumes which are significant for the visitor
and/or the provider but are not included in the list of tourism characteristic
products.

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

Tourism specific products: the set of both tourism characteristic

products and tourism connected products; specificity would thus be
associated to a special compilation.

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.

The aggregate list of tourism characteristic products identified by WTO was

restricted, for the time being, to services (Nice 36 3.21.,3.22.). This list
would be unique, and established by WTO for comparative purposes. From
the TSP, countries should establish the list of their connected products,
determining those products they consider as specific to their compilation and
which are not included in the proposed list of characteristic products.

181.

Classification is a topic in which WTO is now dedicating important resources.

WTO participates to most international forums in which these topics are
discussed. Countries trying to elaborate a TSA are immediately facing the
issue of classification. As a consequence, we hope that there will be a great
number of experiences to be discussed and new proposals in the near future.

VII.3.

The treatment of goods purchased by visitors in the TSA

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

special issue points precisely at the difference between a demand

prospective and a supply prospective on tourism: from a demand point of
view, most would not object in including the consumption of goods within
tourism consumption (although some countries discuss the relevance of
including goods at all, particularly in the case of domestic tourism
consumption (analysed, in the case of goods, in terms of displaced demand,
and not as an additional demand)); but in the case of supply, many object the
consideration of the production process of goods as responding directly to a
tourism demand (although in a more complex and extended analysis, this
relationship is recognized).
186.

This difficulty in understanding the treatment of goods in the TSA is

particularly obvious when looking at the codes and lists of tourism products
that have been elaborated as collateral projects to the TSA: They exclude
goods, but include the retail trade margins associated to the purchase of
goods by visitors. A small exception though concerns single purpose
durables goods, the purchase of which is explicitly recognized and analysed
in terms of consumption, although this description has no effect in the
identification of tourism characteristic or specific products: they are nor
included in those lists.

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.

Nevertheless, it is only when the Inter-secretariat Working Group met and

revised the different topics that the issue was finally explicitly put on the table
and discussed. As no final agreement could be reached, mostly because no
agreement had been reached among OECD countries, no unique solution
was proposed, and countries were implicitly left with three possibilities
although this was not expressed so bluntly:

44

190.

(a)

To consider the supply of goods within the economy of reference as

exogenous from a tourism perspective, and thus, in an analysis of
tourism, to be only concerned by their availability to visitors at the
right place and at the right time: as a consequence, only the retail
trade activity is concerned by tourism. For the sake of the calculation
of Tourism Value Added, only the retail trade margin of goods, which
derive from an activity in direct contact with the visitor, will be taken
into consideration;

(b)

Under the same conditions of exogenous supply of goods from a

tourism perspective and for the sake of the calculation of Tourism
Value Added, to consider all the activities concerned by the provision
of goods and services to visitors at the right place and the right time:
As a consequence, the whole value of the trade and commercial
margins of goods acquired by visitors will be taken into consideration,
and therefore all the economic activities involved in their production
will be considered in the calculation of TVA;

(c)

To consider both the production and the provision of goods as

activities concerned by tourism consumption: tourism consumption,
indirectly, has an effect on the supply of goods, and this effect should
be taken into consideration in the calculation of Tourism Value Added,
although producers have no direct contact with visitors, except
through the goods those visitors acquire.

It must be observed nevertheless that a unified solution should be worked

out, as the difference in the treatments have an important impact on the key
variable defining the size of tourism, that is on the aggregate value of
Tourism Value Added.

VII.4.

Tourism Gross Fixed Capital Formation

Capital goods whose acquisition or production are driven by

the needs of visitors
TSA:RMF 2.82
191.

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

Equipment for the transport of passengers

By land

By water

By air

Construction

Resort residences, second homes, weekend homes

Commercial buildings in tourism areas

Hotel, restaurants and similar buildings

Buildings for public entertainment in tourism areas

General infrastructure

Construction for sports and recreation in tourism areas

Equipment

Furniture

Machinery for restaurants

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.

Draft 2 intended to be more specific and to approximate somewhat more the

concept of gross fixed capital formation specific to tourism: it mentioned in
particular the exclusion of those capital goods which, although necessary for
the provision of services to visitors, are not considered, economically, as part
of the production processes of these services or are not proper to the service
to visitors: it is the case for instance of non-toll roads, necessary for the
provision of road transport services to visitors, but which are not, in national
accounts at least, considered as part of the production process of these
services; it also excluded second homes, as the services provided by these
homes had been excluded from consumption in that version of the TSA.

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.

Draft 3 made a step further in the definition of capital formation in specific

goods and services, as it defined it as ( 123.) all acquisitions less disposals
of non financial produced assets which are directly and typically used by
producing units in the production process leading to the provision of
characteristic goods and services to visitors. The link with tourism was thus
provided by the characteristic activities producing characteristic products. It
specified also that ( 126.) the visitors should have a direct contact with
these goods : as a consequence, a hotel, a ski lift, would be considered as a
specific good and service, but not the computer used by a hotel for its
management or the computer system used for the reservation system used
in airlines.

46

198.

Draft 3(b) introduced a reflection on the categories of investment which

might be considered as tourism related, and identified 4 different type of such
investments ( 146.):

Fixed capital formation might be the deed of the producer of the

service which will be provided to the visitor They refer to specific
investment goods

Fixed capital formation can be realized by the public authority and

Be directed exclusively or principally to visitors;

Be directed generally to all activities and besides, favour tourism;

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.

Finally, there is also the need for non produced assets

199.

It specified that the system considered two different categories of capital

formation ( 253.) viewed as complementary: in the first category, we
include the net acquisition of a specific list of fixed assets, considered as
specific to tourism by their nature. This acquisition might be the deed of
establishments belonging to the tourism industry, or to any other. In the
second category, we include the total net acquisition of non financial assets
restricted to the producing units belonging to the tourism industry.

200.

A list of these specific assets was proposed, but only considered as a

suggestion, on which further work should be done. The Draft insisted in the
fact that for tourism characteristic activities, all the net acquisition of nonfinancial assets should be considered. From the four categories of
investments identified previously, it retained three of them as the focus of
tourism capital formation.

201.

Draft 4 brought little change to the previous analysis: it proposed a further

characterization of fixed capital formation by the public authority, and
specified ( 192) that the TSA will only provide recommendations on a
limited scope of capital formation generated and required by tourism, namely
the part that can be unambiguously associated to tourism, due to the nature
of the good or the link to characteristic activities.

202.

Regarding the idea of establishing a tourism share within fixed capital

formation in order to establish, similarly as with Value Added, how much of
the gross fixed capital formation of an economic activity is driven by tourism,
the draft mentioned the difficulty to establish a tourism expenditure
component, as there is no easy to establish link between the output of a
period and the flow of investment of the same period The draft stated ( 298.)
that for the time being, no suggestion will be made on the issue.

203.

Draft 4 Rev (1) introduced no change to Draft 4 on this specific issue.

47

204.

The document finally presented at the Nice Conference reworded the

characterization of investment related to tourism and presented the four
following categories ( 2.86.):

Tourism specific produced fixed assets.

Investment by the tourism industries in non tourism specific tangible
fixed assets.
Infrastructure put in place principally by public authorities.
Non produced non financial assets, which, it is recalled, is not part of
gross fixed capital formation.

.
205.

In terms of measurement, the document specifies that two steps are

necessary in order to measure a pure tourism gross fixed capital formation
aggregate (4.88.): first the identification of the items constituting those
capital goods associated to the service to visitors; then the establishment of a
tourism share associated to each of the investment components.

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:

Gross fixed capital formation in specific tourism fixed produced assets

by all economic productive activities.

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.

The final document, from four categories of investment identified in previous

versions of the draft, only retains two: (2.83.) the total gross fixed capital
formation of the tourism industries, and the gross capital formation on tourism
48

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.

The classification and tables correspond to those proposed previously.

Interestingly, emphasis is put on a pro-memoria item, comprising tourism
non-produce tangible assets and tourism non-produced intangible assets.

212.

A specific working group of the Committee on Statistics has been set up in

order to make progresses on the issue of Tourism Capital Formation. It has
been working on a proposal, tending to associate a tourism factor use to all
existing stocks of capital, and to generate a notional flow of service
associated to the use of stocks of capital in the production processes
responding to tourism consumption. Nevertheless, the relationship between
changes in these flows of tourism consumption and gross fixed capital
formation is unclear, as there might be combined effects of change in the
intensity of use, change in the tourism factor, and change in the effective
value of the capital stock through depreciation and gross fixed capital
formation

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 usual environment

The usual environment required to distinguish a visitor from

all other travelers within a location corresponds to the
geographical boundaries within which an individual displaces
himself/herself within his/her regular routine of life.
TSA RMF 2.6
214.

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.

A small note, which can be consulted in the annexed documents 37 tries to

summarize some aspects of the relationship between the concepts of
residence and that of usual environment.

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.

The notion of distance is even more difficult to homogenize among countries.

In some countries, wherever you live, you are outside of the limits of the
country in an hour or less. Other countries are huge and are more of a
continent type. Some people live on the border, and going abroad is a daily
notion, which is loosing more and mores its significance, in countries as
those belonging to the European Union where border controls have
disappeared. It was agreed to use the notion of administrative borders to give
the sense of distance, but again, there is a huge difference in their size
among countries, and this might not be meaningful for populations living
along the borders. Further more, there might be difficult issues of
measurements involved

219.

Finally, it was not possible in TSA:RMF to give a unique voice regarding

visits to tourism second homes, which some countries wish to consider in
some circumstances as part of the usual environment of the individuals which
visit them.

VII.5.2.
220.

221.

Tourism and the displacement of demand

Some opinions on the topic:

"Displacement of demand is the real stuff of tourism. It sometimes get

confused because the place displaced from and to are within the same
economic sphere and therefore it appears from the point of view of the
account, that nothing has happened"

"..To exclude displaced demand is problematic: under normal

circumstances, visitors purchase items while on a trip that they could
have easily purchased in their usual environment, but did not. To
exclude this "displaced demand" from tourism consumption would
require researchers to know what goods could and could not be
purchased within the usual environment"

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.

Duty free purchases and transit visitors

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.

The version finally adopted as international recommendation insisted in the

fact that in transit visitors related to all categories of visitors: they could be
international or domestic visitors, same-day visitors or tourists. This category
covered both those visitors considered legally as transit visitors, and remaining
in the transit zones of airports, as de-facto transit visitors, that is, those visiting
a place en route between two other "main" points of origin and destination.
51

CONCLUSION
228.

The elaboration of an international standard for a conceptual framework for

the Tourism Satellite Account is a very atypical endeavour in the
development of statistical systems for specific areas. There are very few
areas of economic activity where there is such an international concern for
comparability, which encounters a specific forum to express itself, as is the
existence of WTO for tourism. Another specific characteristic is the publicprivate partnership that was achieved in this process, and which resulted in a
very rich experience, although discussions have sometimes taken too heated
ways.

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

Draft 1: January 1995

Basic
orientation

Strongly National accounts oriented: the

relationship of all the concepts used in
the TSA to national accounts principles,
variables, aggregates and definitions are
stressed. The tables proposed are
strongly linked to the tables in the SNA.

Definition of
Tourism

Defined from three different points of

view:

The demand approach: tourism

as the consumption expenditure
of tourists

The supply approach: tourism

as the set of producing units
providing goods and services to
tourists

The institutional approach:.

Consumption expenditure of tourists: the
definition of the UN-WTO
recommendations is used;
No mention is made of the in kind
content of tourism consumption, neither
of the consequences on the aggregate of
its link to the concept of household final
consumption of SNA.

The demand
approach

Draft 2: December 1996

Draft 3: March 97(second thoughts

on the previous one)
This link to SNA is made weaker, at least A discussion of the definitions in the
Recommendations is initiated in this
from a presentation point of view.
The issues involved in the construction draft, concerning second homes and
of a Satellite Account according to SNA consumer durables
are more precisely stated.

The definition of a visitor is reviewed and

corrected;

The system excludes from tourism Same previous considerations, but:

consumption services produced within a

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):

the inclusion of Housing

estimations will only cover the provision
services provided by second
of goods and services provided by third
homes is also proposed
parties if there is an outlay and of non
market services, individual or collective,
provided by NPISH and General
Government (81).
It includes all tourism transactions in kind
involving
expenses
by
the
provider(97.a).
It excludes all consumer durables of
important unit value ( 88, 89 and 90)
New definition of Expenditure on
Tourism, consistent with SNA93 Ch XXI,
which includes

actual Tourism Consumption;

Consumption
of
Support
Services by GG and NPISHs;

Capital formation in specific

goods and services;

GFCF
of
characteristic
activities
in
non-specific
products;

Specific transfers.

The supply
approach

Tourism activities group establishments

that are defined as such either because
of their main production (their typical
output is a tourism related product), or by
their location in tourism areas.

The location criterion is dropped.

The tourism industry is defined as the
producing units which principal activity
consists in delivering goods and
services, considered as characteristic of
tourism, directly to visitors.( 135)

Some more thoughts are given

on this issue

Date of issue
Classifications

Draft 1: January 1995

Specific issue
discussed

Tables

Draft 2: December 1996

Products part of tourism

expenditure are classified in two
major categories: those related
to the fact of being away from
home or related to the purpose
of the trip, (and thus considered
as tourism characteristic), and
the other consumption products.
Other products that usually are
not provided to visitors but
facilitate or support the
adequate supply of goods and
services to the tourists are
identified and considered as
other tourism related products.
A list of tourism related products
is proposed in annex.

A list of tourism characteristic

activities is also proposed in
annex: it differs from SITCA, as
it only concentrates in those
activities producing primarily
tourism characteristic products.
Forms and categories of
tourism are recorded and the
definitions of the
Recommendations are recalled.

Capital formation in specific

goods and services is defined,
and a list is required.

The need to adjust the value of

total GDP for the TSA in order
to consider intermediate
consumption of establishments
for tourism purposes as element
of final demand;
Relationship between the
concept of residence and that of
usual environment, considered
as equivalent;

Forms and categories of

tourism are recorded and the
definitions
of
the
Recommendations
are
recalled.(145).
this
proposal
has
been
excluded;

Relationship between the direct

purchases in the domestic
market by non residents (SNA)
and the consumption of inbound
tourism (TSA);
Relationship between the direct
purchases abroad by residents
(SNA) and the consumption of
outbound tourism (TSA);
The treatment of package tours;
The treatment of retail trade
activities, particularly in the
tables

Table 1:
Table 2:

Table 3:
Table 4:

Simplified supply and use

table;
Production accounts of
characteristic tourism
activities;
Tourism expenditure by
function
Gross Fixed Capital
Formation required by
tourism classified by
activities;

Tourism characteristic goods

and services are identified, and
are those which verify one of
the two criteria:
o
minimum share of the
consumption of visitors
within
the
total
domestic supply of this
good or service, or
o
minimum share of the
expenditure on that
particular item within
the total expenditure
of visitors.
Tourism collective non market
services are also defined, and
a list is required.

Draft 3: March 97(second thoughts

on the previous one)

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.

Forms and categories of

tourism are recorded and the
definitions
of
the
Recommendations
are
recalled. .(142).

the no international additivity

of the expenses on tourism ;
possibility of having
undistributed global internal
tourism consumption (non
market transactions that
cannot be assigned to
residents or non residents)

better understanding of their

relationship; one referring to a
household as a whole, the
other to individuals, members
of a household;

The treatment of package tours;

possible extension of the
coverage of tourism
consumption in order to include:
o
second homes and
other services
produced within the
household and
provided free of
charge.
o
goods for resale (in
certain locations)
o
durable goods
(important unit value,
multiple use, duration
of life..)
o
valuables (in certain
locations)

Table 1:

Table 15.1 of SNA 93

Table 2:

The supply and use table

for the TSA

Table 3A:

Production Accounts for

the tourism industry

Table 3B Fixed capital formation and

net acquisition of nonfinancial assets by the

NO change

Date of issue

Draft 1: January 1995

Draft 3: March 97(second thoughts

on the previous one)

tourism industry

Table 5:

Aggregates
and ratios
which
characterize
the size of
tourism

Gross Fixed Capital

Formation required by
tourism classified by
sectors;
Table 6A: Gross Fixed Capital
Formation of the tourism
sector by origin;
Table 6B: Imported Gross Fixed Capital
Formation of the tourism
sector: purchasers price
value and CIF value;
Table 7A: Imports and exports of goods
and services generated
by national tourism
valued in national
currency;
Table 7B: Imports and exports of goods
and services generated
by national tourism
valued in international
currency;
Table 8
External accounts related to
tourism;
Table 9
Stocks of tourism related
fixed assets and annual
change;
Table 10 Employment and labor input
in tourism activities;
Table 11 Economic accounts for the
tourism sector.

Ratio of total tourism

expenditure to adjusted GDP;
The same ratio for each type of
tourism;

Ratio of the value added of

characteristic tourism activities
to GDP;

Ratio of hours worked in

tourism activities total hours
worked in the economy;

Ratio of consumption of
characteristic goods and
services within total tourism
consumption, globally and for
each type of tourism.

Draft 2: December 1996

Table 3C: Labor inputs in the tourism

industry
Table 4A

Tourism consumption by
forms of tourism

Table 4B

Tourism consumption by
function or purpose

Table 5

Tourism expenditure in the

domestic market

Table 6A Imports and exports of

goods and services
generated by tourism
Table 6B

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

Draft 3: March 97(second thoughts on

the previous one)
A discussion of the definitions in the
Recommendations is initiated in this
draft, concerning second homes on own
account and consumer durables

Draft 3 (b): October 1997

Draft 3 Rev1: January 1998

Major discussion on transfers of services

in kind between households, principally
related to second homes.(32.a.,
75.a.b.)
Modular construction with T1 and T2.
(T1. no consumer durables, T2 with
consumer durables)
All consumer durables acquired during a
trip are considered within tourism
consumption (T2)(96)
The Notion of tourism single purpose
consumer durables is introduced and all
purchase of single purpose consumer
durables is considered as tourism
consumption ( 96)
For the VA and GDP generated by
tourism, only the retail trade margin on
goods is considered (Addendum a. 10
to Ch. VI)
Domestic Tourism Consumption: Same definitions
includes
tourism
consumption
corresponding to resident visitors within
the economic territory .
Outbound Tourism Consumption:
tourism consumption corresponding to
resident visitors taking trips outside the
domestic territory. Besides goods and
services acquired directly in the visiting
economy, this consumption might
include domestically produced goods
(bought before the trip) and even
imports, and services provided by
resident producers.
Inbound
tourism
consumption:
includes
tourism
consumption
corresponding to non resident visitors
taking trips within the domestic territory.
It excludes the goods and services
purchased by or on behalf of non
resident visitors from non resident
providers.
Internal
tourism
consumption:
comprises domestic and inbound
tourism consumption;
Service provided by inversion type Major detail on the coverage of individual
Same previous considerations, but:

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)

the inclusion of Housing

Service provided by inversion type
services provided by second
consumer durables are proposed to be
homes is also proposed
considered within an extension

Some more thoughts are given

on this issue
For goods, only the retail trade activity
consisting in selling them is considered
as a possible tourism characteristic
activity ( 134)

Intent to give some definition of second

homes.
Introduction of the modular treatment
of consumption concerning the
inclusion of consumer durables: T1:
all consumer durables excluded; T2
consumer durables included on the
basis of their use.

For goods, only the retail trade activity

consisting in selling them is considered
as a possible tourism characteristic
activity ( 120)
IN table 15, only the value of retail trade
margin of goods is subject to VA
calculation

For goods, only the retail trade activity

consisting in selling them is considered
as a possible tourism characteristic
activity .
IN table 15, only the value of retail trade
margin of goods is subject to VA
calculation

Draft 3: March 97(second thoughts on Draft 3 (b): October 1997

the previous one)
Classifications

Tourism characteristic activity

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.

Forms and categories of

tourism are recorded and the
definitions
of
the
Recommendations
are
recalled. .(142).
Specific issue

Discussion on the meaning

the no international additivity of

discussed
and relevance of the indicator
the expenses on tourism ;
Tourism GDP and Tourism

possibility of having
Value Added (TVA) added as
undistributed global internal
an annex
tourism consumption (non
market transactions that cannot

TVA restricted to characteristic

activities (as OECD)
be assigned to residents or non
residents)
Table 1: Domestic tourism consumption
Tables
Table 1: Table 15.1 of SNA 93
by commodity and according to origin
Table 2:
The supply and use table
Table 2: Outbound tourism consumption
for the TSA
by commodity and according to origin
Table 3A: Production Accounts for
Table 3: Inbound tourism consumption
the tourism industry
by commodity and according to origin
Table 3B Fixed capital formation and
net acquisition of non- Table 4: Internal and national tourism
financial assets by the consumption by forms summary
tourism industry
Table 5: Tourism consumption according
Table 3C: Labor inputs in the tourism to payer
industry
Table 6: Tourism consumption by
Table 4A
Tourism consumption by function
forms of tourism
Annex 1: Inputs of characteristic tourism
Table 4B
Tourism consumption by commodities to package tours
function or purpose
Annex 2: Adjusting tourism demand to
Table 5 Tourism expenditure in the the analysis of supply
domestic market
Table 7: Importance of tourism
Table 6A Imports and exports of consumption within supply (total and by
goods and services commodity)
generated by tourism
Table 8: Supply of characteristic
commodities according to activities
Table 6B
Tourism Balance of
Payments
Table 9: Production accounts of the
Table 7 Specific produced non financial tourism industry
assets Stocks and
Table 10: Tourism related net
annual changes
acquisition of non financial assets
Table 8
Sequence of accounts for
Table 10b: Specific produced fixed
the Tourism Sector
assets stocks and annual changes
Date of issue

Draft 3 Rev1: January 1998

Discussion on the meaning and

relevance of the indicator
Tourism GDP included within
the main text

Table 1: Domestic tourism consumption

by commodity and according to origin
Table 2: Outbound tourism consumption
by commodity and according to origin
Table 3: Inbound tourism consumption
by commodity and according to origin
Table 4: Internal and national tourism
consumption by forms summary
Table 5: Tourism consumption according
to payer
Table 6: Tourism consumption by
function
Annex 1: Inputs of characteristic tourism
commodities to package tours
Annex 2: Adjusting tourism demand to
the analysis of supply
Table 7: Importance of tourism
consumption within supply (total and by
commodity)
Table 8: Supply of characteristic
commodities according to activities
Table 9: Production accounts of the
tourism industry
Table 10: Tourism related net acquisition
of non financial assets
Table 10b: Specific produced fixed
assets stocks and annual changes

Table 11: Employment in the tourism

industry

Table 11: Employment in the tourism

industry

Table 12a: Imports of goods and

services generated by tourism

Table 12a: Imports of goods and

services generated by tourism

Date of issue

Aggregates
and ratios
which
characterize
the size of
tourism

Draft 3: March 97(second thoughts on Draft 3 (b): October 1997

the previous one)
Table 12b: Tourism balance of
payments

Draft 3 Rev1: January 1998

Table 12b: Tourism balance of
payments

Table 13: Supply and tourism demand

by commodity

Table 13: Supply and tourism demand

by commodity

Table 14: Supply to visitors by activity

and commodity

Table 14: Supply to visitors by activity

and commodity

Table 15: tourism induces output and

Table 15: tourism induces output and
value added by activity
value added by activity

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));

The value added of the tourism

Tourism expenditure(no

The GDP of the tourism

industry
possibility of expressing it as a
industry;
share of GDP)

Tourism GDP

Tourism GDP
The GDP of the Tourism
industry
Tourism GDP

Date of issue
Basic
orientation

Definition of
Tourism

Draft 3 Rev1: January 1998

Major discussion on transfers of services
in kind between households, principally
related to second homes.(32.a., 75.a.b.)
Modular construction with T1 and T2.
(T1. no consumer durables, T2 with
consumer durables)
All consumer durables acquired during a
trip are considered within tourism
consumption (T2)(96)
The Notion of tourism single purpose
consumer durables is introduced and all
purchase of single purpose consumer
durables is considered as tourism
consumption ( 96)
For the VA and GDP generated by
tourism, only the retail trade margin on
goods is considered (Addendum a. 10 to
Ch. VI)
The same as the previous one

Draft 4: July 1998

Core
definition
of
Consumption:
excludes pre and post trip purchases,
but includes all purchases on a trip,
including consumer durables.
Extension E1: adds the purchase of
small items, before and after the trip;
Extension E2: adds the purchase of
single purpose durable goods made at
any time;
Other extensions are left to the
extensions of the TSA (multipurpose
durable goods)

The demand
approach

Draft 4 Rev 1: October 1998

Emphasis on why the strict compliance
with the production boundary of SNA was
selected;

Terms concerning tourism

consumption are still under
discussion.
Expenditure
seems to be preferred..
Inbound tourism expenditure is
redefined
including
all
expenditure, even those made
in the country of origin;
Introduction of the notion of
adjusted inbound tourism
expenditure which excludes
consumption by non resident
visitors outside the economic
territory of the country of
reference.
Internal tourism expenditure is
defined as including that part
of
outbound
tourism
expenditure which takes place
in the economic territory of the
country of reference (non
additivity)
Reconciliation with SNA is
sought,
but
difficult
to
implement.

Major detail on the coverage of individual

goods and services acquired by
households (insisting on transfers in kind,
and production for own final use) (39)

Service provided by inversion type

consumer durables are proposed to be
considered within an extension
The supply
For goods, only the retail trade activity
approach
consisting in selling them is considered
as a possible tourism characteristic
activity .
IN table 15, only the value of retail trade
margin of goods is subject to VA
calculation
Classifications

Specific issue

Discussion on the meaning and

discussed
relevance of the indicator
Tourism GDP included within
the maintext

The term tourism industries substitute

tourism industry to show the diversity of
activities involved.

Introduction of the effect on

government income
Collective non market services
are only discussed as a table
Actions developed by the
private sector is discussed in
the chapter on tables, but no
table is provided.

TVA applies to all economic

activities, characteristic and non
characteristic (change follows
that by OECD)
effect on service activities is
clearly stated in table 5c
For consumer durables, the
notion of important unit value
is introduced.

Date of issue
Tables

Draft 3 Rev1: January 1998

Draft 4: July 1998

Draft 4 Rev 1: October 1998
Table A: Tourism expenditure according Table A: Tourism expenditure according
to payer
to payer
Annex 1: Services provided as packages
Annex 1: Services provided as
packages to visitors and valuation of the to visitors and valuation of the packagers
services
packagers services

Table 1: Domestic tourism consumption

by commodity and according to origin

Table 2: Outbound tourism consumption

by commodity and according to origin

Annex 2: Adjusting tourism expenditure

by form for retail trade on goods and
services and the services of travel
agencies

Annex 2: Adjusting tourism expenditure

by form for retail trade on goods and
services and the services of travel
agencies

Table 1a: Inbound tourism expenditure

by commodity

Table 1a: Inbound tourism expenditure

by commodity

Table 1b Inbound tourism expenditure

by commodity (adjusted)

Table 1b Inbound tourism expenditure by

commodity (adjusted)

Table 2a: Domestic tourism expenditure

by commodity

Table 2a: Domestic tourism expenditure

by commodity

Table 2b: Domestic tourism expenditure

by commodity (adjusted)

Table 2b: Domestic tourism expenditure

by commodity (adjusted)

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

Table 4: Internal and national tourism

consumption by forms summary

Table 4: Internal and national tourism

consumption by forms summary

Table 5a: Importance of tourism

expenditure within supply (total and by
commodity)

Table 5a: Importance of tourism

expenditure within supply (total and by
commodity)

Table 5b: Importance of tourism

expenditure within supply (total and by
commodity) (adjusted figures)

Table 5b: Importance of tourism

expenditure within supply (total and by
commodity) (adjusted figures)

Table 5c: Importance of internal tourism

expenditure within supply of services by
residents (total and by commodity)
(adjusted figures)

Table 5c: Importance of internal tourism

expenditure within supply of services by
residents (total and by commodity)
(adjusted figures)

Table 6: Supply of characteristic

commodities according to activities and
production accounts of the activities

Table 6: Supply of characteristic

commodities according to activities and
production accounts of the activities

Table 7: Supply and tourism demand by

commodity

Table 7: Supply and tourism demand by

commodity

Table 8: Employment in characteristic

tourism activities

Table 8: Employment in characteristic

tourism activities

Table 9: Tourism related net acquisition

of produced non financial assets

Table 9: Tourism related net acquisition

of produced non financial assets

Table 5: Tourism consumption according

to payer
Table 6: Tourism consumption by
function
Annex 1: Inputs of characteristic tourism
commodities to package tours
Annex 2: Adjusting tourism demand to
the analysis of supply
Table 7: Importance of tourism
consumption within supply (total and by
commodity)

Table 8: Supply of characteristic

commodities according to activities
Table 9: Production accounts of the
tourism industry

Table 10: Tourism related net acquisition

of non financial assets

Date of issue

Draft 3 Rev1: January 1998

Draft 4: July 1998

Table 10b: Specific produced fixed

assets stocks and annual changes

Table 9b: Specific produced fixed assets Table 9b: Specific produced fixed assets
stocks and annual changes
stocks and annual changes

Table 11: Employment in the tourism

industry

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 10a: Imports of goods and services

generated by tourism

Table 10b: Tourism balance of

payments

Table 10b: Tourism balance of

payments

Table 13: Supply and tourism demand by Table 11: effects of tourism on
government income
commodity

Table 11: effects of tourism on

government income

Table 12b: Tourism balance of

payments

Aggregates
and ratios
which
characterize
the size of
tourism

Draft 4 Rev 1: October 1998

Table 14: Supply to visitors by activity

and commodity

Table 12: Tourism expenditure by

function

Table 12: Tourism expenditure by

function

Table 15: tourism induced output and

value added by activity

Table 14: Production of collective non

market services related to tourism

Table 14: Production of collective non

market services related to tourism

Table 15 Economic accounts for the

Tourism sector

Table 15 Economic accounts for the

Tourism sector

TVA and Tourism GDP now

relate to all productive activities,
and not only to the tourism
industries.

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

Draft 4 Rev 1: October 1998

Document of the Nice conference:

June 1999
Emphasis on why the strict compliance Balanced document; improved editing.
possible
coverages
of
with the production boundary of SNA Different
consumption are dropped (core, E1, E2)
was selected (response to USA);
The case of multipurpose consumer
durables is sent to extension.

Document
presented
to
UNSC:
November 1999
Focused on what needs to be approved
(exclusion of historical introduction and
extensions)
Improved conceptual approach

monetary (for in cash) and non monetary

(for in kind) transactions clearly
separated;
Consistent use of the series of concepts:
final consumption expenditure (in cash, in
kind, total); tourism actual consumption
and tourism (total) consumption.
Internal tourism consumption and tourism
internal consumption are defined
differently (tourism internal consumption
= internal tourism consumption +
domestic part of outbound tourism
consumption)
The terms: Characteristic and connected
are given a different meaning than in
SNA93: characteristic; on which
international comparability is sought;
connected: proper to a given situation
The term tourism industries substitute The terms: Characteristic and connected
tourism industry to show the diversity of are given a different meaning than in
SNA93:
characteristic;
on
which
activities involved.
international comparability is sought;
connected: proper to a given situation
The terms: Characteristic and connected

are given a different meaning than in

SNA93:
characteristic;
on
which
international comparability is sought;
connected: proper to a given situation

TVA applies to all economic

activities, characteristic and
non characteristic (change
follows that by OECD)

effect on service activities is

clearly stated in table 5c

For consumer durables, the

notion of important unit value
is introduced.
Table A: Tourism expenditure according
to payer

use of the terms in cash and in kind,

consistently with SNA 93
The terms domestic tourism consumption;
outbound tourism consumption, inbound
tourism consumption, internal tourism
consumption are redefined and
established according to the residence of
the visitor and the venue of consumption;

The terms: Characteristic and connected

are given a different meaning than in
SNA93: characteristic; on which
international comparability is sought;
connected: proper to a given situation
The terms: Characteristic and connected
are given a different meaning than in
SNA93:
characteristic;
on
which
international comparability is sought;
connected: proper to a given situation
The terms: Characteristic and connected
are given a different meaning than in
SNA93:
characteristic;
on
which
international comparability is sought;
connected: proper to a given situation
Detailed treatment of travel agency and
tour operator services as it has an impact
on the value of internal tourism
consumption.

Annex 1: Services provided as

packages to visitors and valuation of the
packagers services
Annex 2: Adjusting tourism expenditure
by form for retail trade on goods and
services and the services of travel
agencies
Table 1a: Inbound tourism expenditure
by commodity
Table 1b Inbound tourism expenditure
by commodity (adjusted)
Table 2a: Domestic tourism expenditure
by commodity

Table 1: Inbound tourism consumption by

products (monetary transactions) gross
valuation and net valuation of package
tours

Table 1: Inbound tourism consumption

by products and categories of visitors
(visitor final consumption expenditure in
cash)

Table 2: Domestic tourism consumption

by products (monetary transactions)
gross valuation and net valuation of
package tours

Table 2: Domestic tourism consumption

by products and categories of visitors
(visitor final consumption expenditure in
cash)

Date of issue

Draft 4 Rev 1: October 1998

Document of the Nice conference: Document

presented
June 1999
November 1999

Table 2b: Domestic tourism expenditure

by commodity (adjusted)

to

UNSC:

Table 3: Outbound tourism consumption

by products (monetary transactions)
Table 3a: Outbound tourism expenditure gross valuation and net valuation of
package tours
by commodity

Table 3: Outbound tourism consumption

by products and categories of visitors
(visitor final consumption expenditure in
cash)

Table 3b: Outbound tourism expenditure Table 4a Tourism consumption by

products and forms of tourism (monetary
by commodity (adjusted)
and non monetary transactions) gross
valuation
Table 4: Internal and national tourism
consumption by forms summary
Table 4b Tourism consumption by
products and forms of tourism (monetary
and non monetary transactions) net
valuation

Table 4 : Internal tourism consumption by

products and types of tourism

Table 5a: Importance of tourism

expenditure within supply (total and by
commodity)
Table 5b: Importance of tourism
expenditure within supply (total and by
commodity) (adjusted figures)

Table 5: Productions account of tourism

industries and other industries

Table 5c: Importance of internal tourism

expenditure within supply of services by
residents (total and by commodity)
(adjusted figures)

Table 6: Domestic supply and internal

tourism consumption by products

Table 6: Supply of characteristic

commodities according to activities and
production accounts of the activities

Table 5: Productions accounts of the

tourism industries (net valuation)

Table 7: employment in the tourism

industries

Table 7: Supply and tourism demand by

commodity

Table 6: Supply of services and tourism

consumption of services by products

Table 8: Tourism gross fixed capital

formation of tourism industries and other
industries

Table 8: Employment in characteristic

tourism activities

Table 7: employment in the tourism

industries

Table 9: Tourism related net acquisition

of produced non financial assets

Table 8: Tourism gross fixed capital

formation

Table 9b: Specific produced fixed assets

stocks and annual changes
Table 9c: Net acquisition of non financial
assets by the tourism sector
Table 10a: Imports of goods and
services generated by tourism
Table 10b: Tourism balance of
payments
Table 11: effects of tourism on
government income

Table 9: Tourism collective consumption

by functions and levels of government

Table 12: Tourism expenditure by

function

Table 10: Non monetary indicators

Table 14: Production of collective non

Table 9: Tourism collective consumption

Date of issue

Draft 4 Rev 1: October 1998

Document of the Nice conference: Document

presented
June 1999
November 1999

to

UNSC:

market services related to tourism

Table 10: Physical indicators
Table 15 Economic accounts for the
Tourism sector
Aggregates and

TVA and Tourism GDP now

ratios which
relate to all productive
characterize
activities, and not only to the
the size of
tourism industries.
tourism

The same as the previous

versions

Internal tourism consumption in

cash
Internal tourism consumption (in
cash and in kind)
Values added of the tourism
industries (VATI)
Tourism value added (TVA)
Tourism gross domestic product
(TGDP)

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

Final Document: March 2000

use of the terms in cash and in kind,

consistently with SNA 93
The terms domestic tourism consumption;
outbound tourism consumption, inbound
tourism consumption, internal tourism
consumption are redefined and established
according to the residence of the visitor and
the venue of consumption;
The terms: Characteristic and connected are
given a different meaning than in SNA93:
characteristic; on which international
comparability is sought; connected: proper to
a given situation
The terms: Characteristic and connected are
given a different meaning than in SNA93:
characteristic;
on
which
international
comparability is sought; connected: proper to
a given situation
The terms: Characteristic and connected are
given a different meaning than in SNA93:
characteristic;
on
which
international
comparability is sought; connected: proper to
a given situation
Detailed treatment of travel agency and tour
operator services as it has an impact on the
value of internal tourism consumption.
Table 1: Inbound tourism consumption by
products and categories of visitors (visitor
final consumption expenditure in cash)

use of the terms in cash and in kind,

consistently with SNA 93
The terms domestic tourism consumption;
outbound tourism consumption, inbound
tourism consumption, internal tourism
consumption are redefined and established
according to the residence of the visitor and
the venue of consumption;
The terms: Characteristic and connected are
given a different meaning than in SNA93:
characteristic; on which international
comparability is sought; connected: proper to a
given situation
The terms: Characteristic and connected are
given a different meaning than in SNA93:
characteristic;
on
which
international
comparability is sought; connected: proper to a
given situation
The terms: Characteristic and connected are
given a different meaning than in SNA93:
characteristic;
on
which
international
comparability is sought; connected: proper to a
given situation
Detailed treatment of travel agency and tour
operator services as it has an impact on the
value of internal tourism consumption.
Table 1: Inbound tourism consumption by
products and categories of visitors (visitor final
consumption expenditure in cash)

Table 2: Domestic tourism consumption by

products and categories of visitors (visitor
final consumption expenditure in cash)

Table 2: Domestic tourism consumption by

products and categories of visitors (visitor final
consumption expenditure in cash)

Table 3: Outbound tourism consumption by

products and categories of visitors (visitor
final consumption expenditure in cash)

Table 3: Outbound tourism consumption by

products and categories of visitors (visitor final
consumption expenditure in cash)

Table 4 : Internal tourism consumption by

products and types of tourism

Table 4 : Internal tourism consumption by

products and types of tourism

Table 5: Productions account of tourism

industries and other industries

Table 5: Productions account of tourism

industries and other industries

Table 6: Domestic supply and internal

tourism consumption by products

Table 6: Domestic supply and internal tourism

consumption by products

Table 7: employment in the tourism

industries

Table 7: employment in the tourism industries

Focused on what needs to be approved

(exclusion of historical introduction and
extensions)
Improved conceptual approach

Date of issue

Aggregates and
ratios which
characterize the
size of tourism

Document presented to UNSC: November

1999

Final Document: March 2000

Table 8: Tourism gross fixed capital

formation of tourism industries and other
industries

Table 8: Tourism gross fixed capital formation

of tourism industries and other industries

Table 9: Tourism collective consumption by

functions and levels of government

Table 9: Tourism collective consumption by

functions and levels of government

Table 10: Non monetary indicators

Table 10: Non monetary indicators

Internal tourism consumption in cash

Internal tourism consumption (in
cash and in kind)
Values added of the tourism
industries (VATI)
Tourism value added (TVA)
Tourism gross domestic product
(TGDP)

Internal tourism consumption in cash

Internal tourism consumption (in cash
and in kind)
Values added of the tourism industries
(VATI)
Tourism value added (TVA)
Tourism gross domestic product
(TGDP)

Annex 2
Tables of contents of the different versions
of the Tourism Satellite Account (TSA)
Date of issue

Draft 1: January 1995

Draft 2: December 1996

Date of
discussion
Title

June 1996

April 1997

Outline

Draft 3: March 97(second thoughts

on the previous one)
April 1997 simultaneously with the
previous one
A satellite Account for tourism

A satellite Account for tourism: proposal A satellite Account for tourism

for a Manual on a Satellite Account for
Tourism
I. Introduction
I. Introduction
Introduction
A. The need for a system of
A. The need for a system of
I. Tourism: a general definition of its
economic information referring
economic information referring to
scope
to tourism
tourism
A. Definition of tourist
B. Earlier works on the integration of
B. Earlier works on the integration of
1. The purpose of the travel
tourism in national accounts
tourism in national accounts
2. The duration of the travel
C. Structure and content of the
C. Structure and content of the
B. Definition of tourism
present conceptual framework
present conceptual framework
1.Tourism as the consumption
II. Features of SNA of importance for
II. Features of SNA of importance for
expenditure of tourists
a Satellite Account for Tourism
a Satellite Account for Tourism
a. Definition
A. The production boundary
A. The production boundary
b. Classification
B. The treatment of consumer
2. Tourism as the set of
durables
production units providing
C. Extension of the concept of
B. Extension of the concept of
goods and services to tourists
Household Final Consumption
Household Final Consumption
3. An institutional definition of
D. Cross-classifications of statistical
C. Cross-classifications of statistical
tourism
units
units
4. A multidimensional
D. The concept of residence and the
D. The concept of residence and the
representation of tourism
account of the Rest of the World
account of the Rest of the World
II. General structure of the system of
E. SNA makes explicit reference to
E. SNA makes explicit reference to
national Accounts
the classifications to be used
the classifications to be used
A. General presentation
F. Functionally oriented satellite
F. Functionally oriented satellite
B. Flows of goods and services
accounts are explicitly suggested
accounts are explicitly suggested
C. Productive activities
for the analysis of certain sectors
for the analysis of certain sectors
D. Institutional sectors
of activity, namely tourism
of activity, namely tourism
E. Need for a satellite account for
III. Concepts, definitions and
III. Concepts, definitions and
tourism
classifications which are
classifications which are
1. The demand approach
proposed for the Satellite
proposed for the Satellite
2. The classification of goods
Account for Tourism
Account for Tourism
and services has to be
A. The visitor, at the basis of the
A. The visitor, at the basis of the
modified
Satellite Account
Satellite Account
3. The classification of activities
1. The usual environment
1. The usual environment
has to be modified
Usual environment and
Usual environment and
4. The classification of sectors
residence
residence
has to be modified
2. The duration of the stay
2. The duration of the stay
5. A clear linkage with non
3. The purpose of the travel
3. The purpose of the travel
monetary data is required
B. The production boundary
B. The production boundary
III. Tourism as a functionally oriented
C. The treatment of consumer
satellite account
durables
A. The concept of residence
D. The concepts of uses and
C. The concepts of uses and national
9S.N.A) and of usual environment
national expenditure on tourism
expenditure on tourism as
(Tourism statistics)
as proposed by SNA
proposed by SNA
B. The direct purchases in the
1. Tourism Expenditure
1. According to the
domestic market by non
according to the
Recommendations on
residents (S.N.A) and the
Recommendations on
Tourism Statistics, tourism
consumption of inbound tourism
Tourism Statistics
expenditure and tourism
(Tourism statistics)
a. Definition
consumption are equivalent
C. The direct purchases abroad by
b. Nevertheless, it
residents (S.N.A) and the
excludes some outlays
consumption of outbound
c. it is not restricted to
tourism (tourism statistics)
expenses made by the
D. Alternate classification of goods
visitor himself
and services and of activities
d. Consumption is used as
1. Classification of goods and
synonym of expenditure
services
2. Tourism Consumption
2. What tourism expenditure,
Characteristicity
according to the
according to this definition,
2. Classification of
recommendations of SNA
does not include
establishments

Date of issue

Draft 1: January 1995

E. Definition of Tourism as a
particular institutional sector
F. Tourism as a particular category
of use
G. Classification of Gross Fixed
Capital Formation
H. Supply and use tables
I. The link with non monetary
variables
IV. Basic principles of the system
A. The basic consumption units
B. The goods and services
C. The producers
D. Package tours
E. The tourism sector

F. The time of recording

G. The principles of valuation
1. The currency
2. Basic prices for output and
purchasers prices for uses
3. Imputations
4. Consistent measurements of
price and volume indicators

V. The description of the tables and

accounts of the Satellite Account
A. The supply and use tables
1. General presentation
2. The tables for tourism
a. Table 1: Simplified supply
and use tables
particular case: the treatment
of retail trade activities
b. Table 2: production
accounts of characteristic
tourism activities
B. Table 3: tourism expenditure by
function
C. Tables 4 and 5: Gross Fixed
Capital Formation required by
tourism
D. Tables 6A and 6B: Gross Fixed
Capital formation of the tourism
sector by origin

Draft 2: December 1996

Draft 3: March 97(second thoughts

on the previous one)
3. New definitions in line with
on Satellite Accounts
SNA recommendations
3. Additional components of
Tourism Expenditure
D. Classifications
E. Classifications
1. Classifications of goods and
1. Classifications of goods and
services
services
Characteristicity
a. Actual Final
Consumption by visitors
b. Consumption of Support
Services by General
Government of Tourism
collective non market
services
c. Capital Formation in
specific goods and
services
2. Classification of producing
2. Classification of producing
units
units
3. Classifications of the
3. Classifications of the
information by forms and
information by forms and
categories of tourism
categories of tourism
E. Principles of recording
E. Principles of recording
1. The time of recording
1. The time of recording
2. The principles of valuation
2. The principles of valuation
a. The currency
a. The currency
b. Basic prices for output
b. Basic prices for output
and purchasers prices
and purchasers prices
for uses
for uses
c. Imputations
c. Imputations
d. Consistent
d. Consistent price and
measurements of price
volume indicators
and volume indicators
3. The case of the services
F. The case of the services
provided by travel agencies
provided by travel agencies and
and packagers
packagers
1. Case of travel agency
services
a. The service of the
a. The service of the
travel agent is directly
travel agent is directly
and separately
and separately
invoiced to the visitor
invoiced to the visitor
b. The service of the travel
b. The service of the travel
agent is invoiced to
agent is invoiced to
the provider of the
the provider of the
travel services offered
travel services offered
to the visitor
to the visitor
c. Package tours
2. Tour operator services
IV. The main aggregates and the
IV. The main aggregates and the
tables and accounts
tables and accounts
A. The main aggregates
A. The main aggregates
1. The demand approach
1. The demand approach
2. The supply approach
2. The supply approach
B. Description of the tables and
B. Description of the tables and
accounts of the Satellite
accounts of the Satellite
Accounts for Tourism
Accounts for Tourism
1. The supply and use tables
1. The supply and use tables
a. General presentation
a. General presentation
b. The supply and use
b. The supply and use
tables of the TSA
tables of the TSA
particular case: the
treatment of retail
trade activities
2. The description of tourism
activities
a. Production accounts of
the tourism industry:
Table 3A
b. Fixed capital formation

particular case: the

treatment of retail
trade activities
2. The description of tourism
activities
a. Production accounts
of the tourism
industry: Table 3A
b. Fixed capital formation

Date of issue

Draft 1: January 1995

Draft 2: December 1996

and net acquisition of

non-financial assets
by the tourism
industry: table 3B
c. Labor inputs in the
tourism industry:
Table 3C
3. The description of tourism
consumption
a. Tourism consumption
by forms of tourism:
Table 4A
b. Tourism consumption
by function or
purpose: Table 4B
4. Tourism expenditure
5. The direct impact of tourism
on the Balance of Payments
a. Goods and services:
Table 6A
b. Global impact of
tourism on the
Balance of Payments
6. The calculation of Tourism
GDP
V. Possible extensions of the Satellite
Account
A. Stock of non-financial assets
associated with tourism
B. General sectoral accounts
C. The direct and indirect impacts of
tourism on the economy
D. The production boundary
E. The scope and coverage of
tourism consumption and
expenditure
F. The scope and coverage of
tourism
VI Compilation of the standard tables
A. Institutional arrangements for the
compilation
B. The scope of the Satellite
Accounts and priorities in the
calculation
C. Classifications
D. Relationship to existing national
D. Sources of information
accounts calculation
1. On demand
1. What has to be done when
2. On products and activities
national accounts estimations
3. On the tourism sector
already exist and are not
4. From National Accounts
consistent with the
and Balance of Payments
independent calculation of a
a. What has to be done
satellite account for tourism?
when national
2. What has to be done when
accounts estimations
national accounts are in the
already exist and are
process of being reviewed?
not consistent with the
independent
ANNEX 1 Classification of goods and
calculation of a
services related to tourism defined
satellite account for
from the Central Product
tourism?
Classification C.P.C.
b. What has to be done
when national
ANNEX 2 Proposal for a
accounts are in the
classification of tourism activities
process of being
to be used in the Satellite Account
reviewed?
defined from the International
Standard Industrial Classification
I.S.I.C.

E. The impact of tourism on

Balance of Payments
1. Table 7A and 7B: Goods and
services
2. Table 8: Global impact of
tourism on Balance of
Payments
F. Stocks of fixed assets associated
to tourism
G. Employment and labor inputs in
tourism activities
H. General sectoral accounts
I. The aggregates for tourism and
their relationship with traditional
national accounts aggregates
VI. Specific cases
A. Restriction of tourism in terms of
products, activities and sector
B. Restriction of the system to
international tourism
C. Restriction of the system to
particular geographical areas
within a country

Draft 3: March 97(second thoughts

on the previous one)
and net acquisition of
non-financial assets
by the tourism
industry: table 3B
c. Labor inputs in the
tourism industry:
Table 3C
3. The description of tourism
consumption
a. Tourism consumption
by forms of tourism:
Table 4A
b. Tourism consumption
by function or
purpose: Table 4B
4. Tourism expenditure
5. The direct impact of tourism
on the Balance of Payments
a. Goods and services:
Table 6A
b. Global impact of
tourism on the
Balance of Payments
6. The calculation of Tourism
GDP
V. Possible extensions of the
Satellite Account
A. Stock of non-financial assets
associated with tourism
B. General sectoral accounts
C. The direct and indirect impacts of
tourism on the economy
D. The production boundary
E. The scope and coverage of
tourism consumption and
expenditure
F. The scope and coverage of
tourism
VI Compilation of the standard tables
A. Institutional arrangements for the
compilation
B. The scope of the Satellite
Accounts and priorities in the
calculation
C. Classifications
D. Sources of information
1. On demand
2. On products and activities
3. On the tourism sector
4. From National Accounts
and Balance of Payments
a. What has to be done
when national
accounts estimations
already exist and are
not consistent with
the independent
calculation of a
satellite account for
tourism?
b. What has to be done
when national
accounts are in the
process of being
reviewed?

Date of issue
Date of
discussion
Title
Outline

Draft 3: March 97(second thoughts on

the previous one)
April 1997 simultaneously with the
previous one
A satellite Account for tourism
I. Introduction
A. The need for a system of
economic information referring to
tourism
B. Earlier works on the integration of
tourism in national accounts
C. Structure and content of the
present conceptual framework
II. Features of SNA of importance for a
Satellite Account for Tourism

Draft 3 (b): October 1997

March 1998

Draft 3 Rev1: January 1998

March 1998

Tourism Satellite Account

Tourism Satellite Account
I. Introduction
I. Introduction
A. The need for a system of
A. The need for a system of
economic information referring to
economic information referring to
tourism
tourism
B. Earlier works on the integration of
B. Earlier works on the integration of
tourism in national accounts
tourism in national accounts
C. Structure and content of the
C. Structure and content of the
present conceptual framework
present conceptual framework
II. Features of SNA of importance for II. Features of SNA of importance for
a Satellite Account for Tourism
a Satellite Account for Tourism
A. The extent of national Accounts
A. The extent of national Accounts
and the matrix presentation
and the matrix presentation
B. The production boundary
B. The production boundary
A. The production boundary
C. The treatment of consumer
C. The treatment of consumer
B. The treatment of consumer
durables
durables
durables
D. Extension of the concept of
D. Extension of the concept of
C. Extension of the concept of
Household Final Consumption
Household Final Consumption
Household Final Consumption
E. The statistical units used in the
E. The statistical units used in the
D. Cross-classifications of statistical
System
System
units
F. The concept of residence and the
F. The concept of residence and the
E. The concept of residence and the
account of the Rest of the World
account of the Rest of the World
account of the Rest of the World
G. SNA makes explicit reference to
G. SNA makes explicit reference to
F. SNA makes explicit reference to
the classifications to be used
the classifications to be used
the classifications to be used
H. Functionally oriented satellite
H. Functionally oriented satellite
G. Functionally oriented satellite
accounts are explicitly suggested
accounts are explicitly suggested
accounts are explicitly suggested
for the analysis of certain sectors
for the analysis of certain sectors
for the analysis of certain sectors
of activity, namely tourism
of activity, namely tourism
of activity, namely tourism
III. Concepts, definitions and
III. Concepts, definitions and
III. Concepts, definitions and
classifications which are
classifications which are
classifications which are
proposed for the Satellite
proposed for the Satellite
proposed for the Satellite
Account for Tourism
Account for Tourism
Account for Tourism
A. The visitor, at the basis of the
A. The visitor, at the basis of the
A. The visitor, at the basis of the
Satellite Account
Satellite Account
Satellite Account
1. The usual environment
1. The usual environment
1. The usual environment
a. Usual environment and
a. Usual environment and
Usual environment and
residence
residence
residence
b. Usual residence and
b. Usual residence and
second homes
second homes
2. The duration of the stay
2. The duration of the stay
2. The duration of the stay
3. The purpose of the travel
3. The purpose of the travel
3. The purpose of the travel
B. The coverage of Tourism
B. The coverage of Tourism
B. The production boundary
Consumption
Consumption
C. The treatment of consumer
1. Services provided within the
1. Services provided within the
durables
household
household
D. The concepts of uses and
2. The treatment of consumer
2. The treatment of consumer
national expenditure on tourism
durables
durables
as proposed by SNA
3. Tourism consumption and
3. Tourism consumption and
1. Tourism Expenditure
the purchase by visitors
the purchase by visitors
according to the
4. Tourism consumption and
4. Tourism consumption and
Recommendations on
the place where
the place where
Tourism Statistics
expenditure takes place
expenditure takes place
a. Definition
5. The case of the services
5. The case of the services
b. Nevertheless, it excludes
provided by travel agencies
provided by travel agencies
some outlays
and tour operators
and tour operators
c. it is not restricted to
a. Travel agencies services
a. Travel agencies services
expenses made by the
b. Tour operator services
b. Tour operator services
visitor himself
d. Consumption is used as
synonym of expenditure
2. Tourism Consumption
according to the
recommendations of SNA
on Satellite Accounts
3. Additional components of
Tourism Expenditure

Date of issue

Draft 3: March 97(second thoughts on Draft 3 (b): October 1997

the previous one)
E. Classifications
1. Classifications of goods and
services
a. Actual Final
Consumption by visitors
b. Consumption of Support
Services by General
Government of Tourism
collective non market
services
c. Capital Formation in
specific goods and
services
2. Classification of producing
units
3. Classifications of the
information by forms and
categories of tourism
E. Principles of recording
1. The time of recording
2. The principles of valuation
a. The currency
b. Basic prices for output
and purchasers prices
for uses
c. Imputations
d. Consistent price and
volume indicators
F. The case of the services provided
by travel agencies and
packagers
1. Case of travel agency
services
a. The service of the
travel agent is directly
and separately
invoiced to the visitor
b. The service of the travel
agent is invoiced to
the provider of the
travel services offered
to the visitor
2. Tour operator services
IV. The main aggregates and the
tables and accounts
A. The main aggregates
1. The demand approach
2. The supply approach

B. Description of the tables and

accounts of the Satellite
Accounts for Tourism
1. The supply and use tables
a. General presentation
b. The supply and use
tables of the TSA
particular case: the
treatment of retail
trade activities

2. The description of tourism

activities

Draft 3 Rev1: January 1998

C. Goods and services specific to

tourism

C. Goods and services specific to

tourism

D. Characteristic activities and

tourism industry
E. Statistical Units to be used in
the determination of the
Tourism Industry
F, Other related issues of interest
covered by the TSA
1. Collective non market
services related to tourism
2. Actions developed by the
private sector
3. Tourism capital formation
4. Employment
G. Special case: second homes
owned in a country different from
that of the residence of the owner
H. Principles of recording
1. The time of recording
2. The principles of valuation
a. The currency
b. Basic prices for output
and purchasers prices
for uses
c. Imputations
d. Consistent price and
volume indicators

D. Characteristic activities and

tourism industry
E. Statistical Units to be used in
the determination of the
Tourism Industry
F, Other related issues of interest
covered by the TSA
1. Collective non market
services related to tourism
2. Actions developed by the
private sector
3. Tourism capital formation
4. Employment
G. Special case: second homes
owned in a country different from
that of the residence of the owner
H. Principles of recording
1. The time of recording
2. The principles of valuation
a. The currency
b. Basic prices for output
and purchasers prices
for uses
c. Imputations
d. Consistent price and
volume indicators

IV. The main aggregates and the

tables and accounts
A. The main aggregates
1. The demand approach
2. The supply approach
3. Priorities in the compilation
of aggregates
characterizing tourism
B. Description of the tables and
accounts of the Satellite
Accounts for Tourism
1. The demand tables
a. Tourism consumption
by forms of tourism,
by commodity and
according to the origin
of the commodity
b. Table 5: tourism
according to payer
c. Tourism consumption
by function or
purpose: Table 6
2. The supply tables
a. Alteration of the

IV. The main aggregates and the

tables and accounts
A. The main aggregates
1. The demand approach
2. The supply approach
3. Priorities in the compilation
of aggregates
characterizing tourism
B. Description of the tables and
accounts of the Satellite
Accounts for Tourism
1. The demand tables
a. Tourism consumption
by forms of tourism,
by commodity and
according to the origin
of the commodity
b. Table 5: tourism
according to payer
c. Tourism consumption
by function or
purpose: Table 6
2. The supply tables
a. Alteration of the

Date of issue

Draft 3: March 97(second thoughts on Draft 3 (b): October 1997

Draft 3 Rev1: January 1998
the previous one)
presentation of
presentation of
a. Production accounts of
package tours
package tours
the tourism industry:
b. The case of travel
b. The case of travel
Table 3A
agencies
agencies
b. Fixed capital formation
c. Importance of tourism
c. Importance of tourism
and net acquisition of
consumption within
consumption within
non-financial assets
supply: table 7
supply: table 7
by the tourism
d. Production accounts of
d. Production accounts of
industry: table 3B
the tourism industry
the tourism industry
c. Labor inputs in the
3. Other tables
3. Other tables
tourism industry:
a.Capital formation and
a.Capital formation and
Table 3C
the stock of capital
the stock of capital
3. The description of tourism
b. Employment
b. Employment
consumption
c. The direct effect of
c. The non market
a. Tourism consumption
tourism on the
collective services
by forms of tourism:
Balance of Payments
related to tourism
Table 4A
d. The business services
b. Tourism consumption
Goods and
e. The direct effect of
by function or
services: Table
tourism on the
purpose: Table 4B
12A
Balance of Payments
4. Tourism expenditure
Global impact of
5. The direct impact of tourism
Goods and
tourism on the
on the Balance of
services: Table
Balance of
Payments
12A
Payments: Table
a. Goods and services:
12b
Global impact of
Table 6A
d. The value added
tourism on the
b. Global impact of
directly generated by
Balance of
tourism on the
tourism demand
Payments:
Balance of Payments
(Tourism GDP)
Table 12b
6. The calculation of Tourism
e. The non market
GDP
collective services
related to tourism
f. The business services
V. Possible extensions of the Satellite V. Possible extensions of the Satellite V. Possible extensions of the Satellite
Account
Account
Account
A. Stock of non-financial assets
A. General sectoral accounts
A. General sectoral accounts
associated with tourism
B. The broadening of the scope of a
B. The broadening of the scope of a
B. General sectoral accounts
TSA
TSA
C. The direct and indirect impacts of
1. Major scope of tourism
1. Major scope of tourism
tourism on the economy
characteristic activities
characteristic activities
D. The production boundary
2. Major scope of tourism: the
2. Major scope of tourism: the
E. The scope and coverage of
notion of world tourism
notion of world tourism
tourism consumption and
C. The production boundary
C. The production boundary
expenditure
1. Services provided by a
1. Services provided by a
F. The scope and coverage of
household to another
household to another
tourism
2. Services provided by inversion
2. Services provided by inversion
type consumer durables
type consumer durables
D. The definition of consumption
D. The definition of consumption
VI Compilation of the standard tables VI Compilation of the standard tables VI Compilation of the standard tables
A. Institutional arrangements for the
A. Institutional arrangements for the
A. Institutional arrangements for the
compilation
compilation
compilation
B. The scope of the Satellite
B. Packaged tourism and services of
B. Packaged tourism and services of
Accounts and priorities in the
travel agencies
travel agencies
calculation
proposal for the compilation of the
proposal for the compilation of the
value added (and employment)
value added (and employment)
induced by tourism demand
induced by tourism demand
using a detailed product x product
using a detailed product x product
input output tables
input output tables
using an analytical procedure on the
using an analytical procedure on the
industries catering to visitors
industries catering to visitors
C. The scope of the Satellite
C. The scope of the Satellite
Accounts and priorities in the
Accounts and priorities in the
calculation
calculation
C. Classifications
D. Classifications
D. Classifications
D. Sources of information
E. Sources of information
E. Sources of information
1. On demand
1. On demand
1. On demand
2. On products and activities
2. On products and activities
2. On products and activities
3. On the tourism sector
3. On the tourism sector
3. On the tourism sector
4. From National Accounts
4. From National Accounts
4. From National Accounts
and Balance of Payments
and Balance of Payments
and Balance of Payments

Date of issue

Draft 3: March 97(second thoughts on Draft 3 (b): October 1997

Draft 3 Rev1: January 1998
the previous one)
a. What has to be done
a. What has to be done
a. What has to be done
when national
when national
when national
accounts estimations
accounts estimations
accounts estimations
already exist and are
already exist and are
already exist and are
not consistent with
not consistent with
not consistent with
the independent
the independent
the independent
calculation of a
calculation of a
calculation of a
satellite account for
satellite account for
satellite account for
tourism?
tourism?
tourism?
b. What has to be done
b. What has to be done
b. What has to be done
when national
when national
when national
accounts are in the
accounts are in the
accounts are in the
process of being
process of being
process of being
reviewed?
reviewed?
reviewed?

Date of issue
Date of
discussion
Title
Outline

Draft 3 Rev1: January 1998

March 1998

Draft 4: July 1998

September 1998

Tourism Satellite Account

I. Introduction
A. The need for a system of
economic information referring to
tourism

Tourism Satellite Account

Tourism Satellite Account
I. Introduction
I. Introduction
A. The need for a system of
A. The need for a system of
economic information referring to
economic information referring to
tourism
tourism
B. What are National Accounts and
B. What are National Accounts and
what are the specific
what are the specific
recommendations regarding
recommendations regarding
Satellite Accounts General
Satellite Accounts General
overview
overview
C. Earlier works on the integration of
C. Earlier works on the integration of
tourism in national accounts
tourism in national accounts
D. The WTO framework for a
D. The WTO framework for a Satellite
Satellite Account
Account
E. Structure and content of the
E. Structure and content of the
present conceptual framework
present conceptual framework

B. Earlier works on the integration of

tourism in national accounts

C. Structure and content of the

present conceptual framework
II. Features of SNA of importance for a
Satellite Account for Tourism
A. The extent of national Accounts
and the matrix presentation
B. The production boundary
C. The treatment of consumer
durables
D. Extension of the concept of
Household Final Consumption
E. The statistical units used in the
System
F. The concept of residence and the
account of the Rest of the World
G. SNA makes explicit reference to
the classifications to be used
H. Functionally oriented satellite
accounts are explicitly suggested
for the analysis of certain sectors
of activity, namely tourism
III. Concepts, definitions and
classifications which are
proposed for the Satellite
Account for Tourism
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
B. The coverage of Tourism
Consumption
1. Services provided within the
household
2. The treatment of consumer
durables
3. Tourism consumption and the
purchase by visitors
4. Tourism consumption and the
place where expenditure
takes place
5. The case of the services
provided by travel agencies
and tour operators
a. Travel agencies services
b. Tour operator services

Draft 4 Rev 1: October 1998

November 1998

(This part was sent to Annex 1)

(this part was sent to Annex 1)

II. Basic concepts and definitions

concerning tourism from a
demand point of view

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. Alternative scopes which

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

Date of issue

Draft 3 Rev1: January 1998

C. Goods and services specific to

tourism

D. Characteristic activities and

tourism industry
E. Statistical Units to be used in the
determination of the Tourism
Industry
F. Other related issues of interest
covered by the TSA
1. Collective non market
services related to tourism
2. Actions developed by the
private sector
3. Tourism capital formation
4. Employment
G. Special case: second homes
owned in a country different from
that of the residence of the owner
H. Principles of recording
1. The time of recording
2. The principles of valuation
a. The currency
b. Basic prices for output
and purchasers prices
for uses
c. Imputations
d. Consistent price and
volume indicators
IV. The main aggregates and the
tables and accounts
A. The main aggregates
1. The demand approach
2. The supply approach
3. Priorities in the compilation of
aggregates characterizing
tourism

Draft 4: July 1998

Draft 4 Rev 1: October 1998
can be considered within
an extension of the TSA
5. Special topics
6. Special topics: services
provided within the
6. Housing services on own
household housing
account or free of charge
services on own account or
free of charge
a. Housing services
a. Housing services
provided by sharing the
provided by sharing the
dwelling of a host
dwelling of a host
b. Organized in-home
b. Organized in-home
accommodation
accommodation
c. Case of second homes
c. Case of second homes
7. Tourism expenditure and the
7. Tourism expenditure and
purchase by visitors
the purchase by visitors
8. Tourism expenditure and the
8. Tourism expenditure and
place where the expenditure
the place where the
takes place
expenditure takes place
9. The case of services
9. The case of services provided
provided by travel agencies
by travel agencies and tour
and tour operators
operators
a. Travel agency services
a. Travel agency services
b. Tour operator services
b. Tour operator services
C. Goods and services specific to
C. Goods and services specific to
tourism
tourism
III. Basic concepts and definitions
concerning tourism from a
supply point of view
A. Characteristic tourism activities
B. Definition of the tourism industry
C. Main variables attached to the
tourism industry
1. Detailed production accounts
of the tourism industry and
its components
2. The value added of the
tourism industry
3. Employment in the tourism
industry
4. Tourism capital formation

IV. The main aggregates, tables and

accounts of the TSA
A. The main aggregates
1. The demand approach
2. Typical TSA indicators
a. Tourism Value Added (TVA)
b. GDP generated by tourism
expenditure (tourism GDP)
c. Relationship between
these indicators and
economic interpretation
d. Tourism employment
B. Other important aggregates
1. Effect of tourism on

III. Basic concepts and definitions

concerning tourism from a
supply point of view
A. Characteristic tourism activities
B. Definition of the tourism
industries
C. Main variables attached to the
tourism industries
1. Detailed production accounts
of the tourism industries and
their components
2. The value added of the
tourism industries
3. Employment in the tourism
industry
4. Tourism capital formation

IV. The main aggregates, tables and

accounts of the TSA
A. The main aggregates
1. The demand approach
2. Typical TSA indicators
a. Tourism Value Added (TVA)
b. GDP generated by tourism
expenditure (tourism GDP)
c. Relationship between these
indicators and economic
interpretation
d. Tourism employment
B. Other important aggregates
1. Effect of tourism on

Date of issue

Draft 3 Rev1: January 1998

Draft 4: July 1998

Draft 4 Rev 1: October 1998
external balances
external balances
2. Effect of tourism on
2. Effect of tourism on
government income
government income
C. Description of the tables and
C. Description of the tables and
B. Description of the tables and
accounts of the Satellite Accounts
accounts of the Satellite
accounts of the Satellite Accounts
for Tourism
Accounts for Tourism
for Tourism
1. The demand tables
1. The demand tables
1. The demand tables
a. Table A: Tourism
a. Table A: Tourism
a. Tourism consumption
consumption
consumption
by forms of tourism,
according to the
according to the
by commodity and
institutional unit which
institutional unit
according to the
records initially the
which records initially
origin of the
expenditure
the expenditure
commodity
b. Tourism expenditure by
b. Tourism expenditure by
b. Table 5: tourism
forms of tourism and
forms of tourism and
according to payer
by category of
by category of
c. Tourism consumption
commodity: Tables 1a
commodity: Tables 1a
by function or
to 3a, Annex 1 and 2
to 3a, Annex 1 and 2
purpose: Table 6
and tables 1b to 3b
and tables 1b to 3b
c. Summary table on
c. Summary table on
expenditure
expenditure
2. The supply tables
2. The supply tables
2. The supply tables
a. Importance of tourism
a. Importance of tourism
a. Alteration of the
expenditure within
expenditure within
presentation of
total supply: tables 5a,
total supply: tables
package tours
5b and 5c
5a, 5b and 5c
b. The case of travel
b. Supply of characteristic
b. Supply of characteristic
agencies
commodities
commodities
c. Importance of tourism
according to activities
according to activities
consumption within
and production
and production
supply: table 7
accounts of activities
accounts of activities
d. Production accounts of
within the perspective
within the perspective
the tourism industry
of tourism: table 6
of tourism: table 6
c. Confrontation of supply
c. Confrontation of
and demand:
supply and demand:
calculation of TVA and
calculation of TVA
of Tourism GDP
and of Tourism GDP
3. Other tables
3. Other tables
3. Other tables
a.Capital formation and
a. Employment: Table 8
a. Employment: Table 8
the stock of capital
b. Capital formation and
b. Capital formation and
b. Employment
the stock of capital:
the stock of capital:
c. The direct effect of
tables 9a and 9b
tables 9a and 9b
tourism on the
c. The direct effect of
c. The direct effect of
Balance of Payments
tourism on the
tourism on the
Goods and services:
Balance of Payments
Balance of Payments
Table 12A
d. Government income
d. Government income
Global impact of
generated by tourism:
generated by
tourism on the
Table 11
tourism: Table 11
Balance of
4. Additional, complementary
4. Additional, complementary
Payments: Table
issues
issues
12b
a. Tourism consumption
a. Tourism consumption
d. The value added directly
by function or
by function or
generated by tourism
purpose: Table 12
purpose: Table 12
demand (Tourism GDP)
b. Collective non market
b. Collective non market
e. The non market
services related to
services related to
collective services
tourism
tourism
related to tourism
c. Actions developed by
c. Actions developed by
f. The business services
the private sector
the private sector
5. The priorities in the
5. The priorities in the
compilation of aggregates
compilation of aggregates
and tables
and tables

V. Possible extensions of the Satellite

Account
A. General sectoral accounts

V. Possible deepenings or extensions V. Possible extensions of the Satellite

Account
of the Satellite Account
A. Extension of the scope of the TSA
1. Extension of the basic
classifications
2. Extension of the scope of
tourism consumption
3. Extension of the variables

Date of issue

Draft 3 Rev1: January 1998

B. The broadening of the scope of a

TSA
1. Major scope of tourism
characteristic activities
2. Major scope of tourism: the
notion of world tourism
C. The production boundary
1. Services provided by a
household to another
2. Services provided by inversion
type consumer durables
D. The definition of consumption
VI Compilation of the standard tables
A. Institutional arrangements for the
compilation
B. Packaged tourism and services of
travel agencies
proposal for the compilation of the
value added (and employment)
induced by tourism demand
using a detailed product x product
input output tables
using an analytical procedure on the
industries catering to visitors
C. The scope of the Satellite
Accounts and priorities in the
calculation
D. Classifications
E. Sources of information
1. On demand
2. On products and activities
3. On the tourism sector
4. From National Accounts
and Balance of Payments
a. What has to be done
when national accounts
estimations already
exist and are not
consistent with the
independent
calculation of a satellite
account for tourism?
b. What has to be done
when national accounts
are in the process of
being reviewed?

Draft 4: July 1998

Draft 4 Rev 1: October 1998

and tables
B. Sectoral accounts for tourism: the
A. Sectoral accounts for tourism: the
definition of a tourism sector
definition of a tourism sector
1. Definition of the basic
1. Definition of the basic
statistical unit: the
statistical unit: the
institutional unit
institutional unit
2. Variables and tables
2. Variables and tables
3. Extension of the concept of
3. Extension of the concept of
capital formation
capital formation
4. Global impact of the balance
4. Global impact of the balance
of payment: table 10b
of payment: table 10b
5. Other tables
5. Other tables
C. Direct effects and indirect
B. The enlargement of the scope of
effects
a TSA
1. Major scope of tourism
characteristic activities
D. Major scope of tourism: the
2. Major scope of tourism: the
notion of world tourism
notion of world tourism
E. Different possible conceptual
3. The production boundary
frameworks for the TSA
1. Services provided by a
a. Services provided by a
household to another
household to another
2. Services provided by
b. Services provided by
investment type consumer
investment type consumer
durables
durables
3 The definition of consumption
4. The definition of consumption
Annex 1: Basic references from
SNA 93
A. The extent of National Accounts
and the matrix presentation
B. The concept of residence and the
account of the rest of the World
C. The production boundary
D. The moment in which a
transaction takes place
E, Household final consumption
F. The treatment of consumer
durables
G. The treatment of housing

Annex 1: Basic references from

SNA 93
A. The extent of National Accounts
and the matrix presentation
B. The concept of residence and the
account of the rest of the World
C. The production boundary
D. The moment in which a transaction
takes place
E, Household final consumption
F. The treatment of consumer
durables
G. The treatment of housing

Annex 2: Tourism and the

displacement of demand

Annex 2: Tourism and the

displacement of demand

Annex 3: Tourism expenditure

and the acquisition of goods

Annex 3: Tourism expenditure and

the acquisition of goods

Annex 4: principles of recording

in National Accounts
1. The time of recording
2. The principles of valuation
a. The currency
b. Basic prices for output
and purchasers prices
for uses
c. Imputations
d. Consistent price and
volume indicators

Annex 4: principles of recording in

National Accounts
1. The time of recording
2. The principles of valuation
a. The currency
b. Basic prices for output
and purchasers prices
for uses
c. Imputations
d. Consistent price and
volume indicators

Date of issue

Draft 4 Rev 1: October 1998

Date of
discussion
Title

November 1998

Outline

Document of the Nice conference: Document

presented
to
UNSC:
June 1999
November 1999
Document of the secretariat
Ongoing discussion within the ISWG

Tourism Satellite Account

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:

Content and structure of the document

I. Introduction

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

5. Housing services on own

account or free of charge
a. Housing services
provided by sharing the
same dwelling
b. Organized in-home
accommodation
c. Second homes
6. Services provided by travel
agencies and tour operators
a. Travel agency services
b. Tour operator services

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

b. Housing services provided

by second homes on own
account or free of charge
c. Travel agency services
d. Tour operator services
e. Goods as part of visitor
consumption

Date of issue

Draft 4 Rev 1: October 1998

a. Travel agency services
b. Tour operator services
C. Goods and services specific to
tourism
III. Basic concepts and definitions
concerning tourism from a
supply point of view
A. Characteristic tourism activities
B. Definition of the tourism
industries
C. Main variables attached to the
tourism industries
1. Detailed production accounts
of the tourism industries and
their components

2. The value added of the

tourism industries
3. Employment in the tourism
industry
4. Tourism capital formation
IV. The main aggregates, tables and
accounts of the TSA
A. The main aggregates
1. The demand approach
2. Typical TSA indicators
a. Tourism Value Added (TVA)
b. GDP generated by tourism
expenditure (tourism GDP)
c. Relationship between
these indicators and
economic interpretation
d. Tourism employment
B. Other important aggregates
1. Effect of tourism on
external balances
2. Effect of tourism on
government income
C. Description of the tables and
accounts of the Satellite
Accounts for Tourism
1. The demand tables
a. Table A: Tourism
consumption
according to the
institutional unit
which records initially
the expenditure
b. Tourism expenditure
by forms of tourism
and by category of
commodity: Tables
1a to 3a, Annex 1
and 2 and tables 1b
to 3b
c. Summary table on
expenditure
2. The supply tables
a. Importance of tourism
expenditure within
total supply: tables
5a, 5b and 5c

Document of the Nice conference: Document

presented
June 1999
November 1999

to

UNSC:

C. Tourism collective consumption

D. Tourism gross fixed capital
formation

C. Tourism collective consumption

D. Tourism gross fixed capital
formation

III. The supply approach: basic

concepts and definitions
A. Goods and services specific to
tourism
B. Tourism characteristic activities

III. The supply approach:

concepts and definitions
A Tourism specific products

C. Tourism industries
1. Value added

B. Tourism specific activities

1. General issues
2. Special issues
a. Services provided within
the household
b. Housing services provided
by second homes on own
account or free of charge
c. Travel agencies
d. Tour operators
e. The treatment of goods
purchased by visitors
C. Tourism industries
1. Value added

2. Employment

2. Employment

3. Gross fixed capital formation

3. Gross fixed capital formation

IV Tables, accounts and

aggregates

A. Description of the tables and

accounts
1. Classifications used
2. The tables
a. Tables 1,2, 3: tourism
consumption by
products and forms of
tourism: monetary
transactions
b. Table 4: Tourism
consumption by
products and forms of
tourism; monetary and
non monetary
transactions
c. Table 5: Production
accounts
d. Table 6: Supply and
tourism consumption of
services by products
e. Table 7: employment in
the tourism industries
f. Table 8: tourism gross

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
4. The tables
a. Overview
b. Description

Date of issue

Draft 4 Rev 1: October 1998

Document of the Nice conference: Document

presented
to
UNSC:
June 1999
November 1999
fixed capital formation
b. Supply of characteristic
g. Tourism collective
commodities
consumption
according to activities
h. Table 10: quantitative
and production
indicators without
accounts of activities
monetary expression
within the perspective
B. The aggregates
B. Aggregates
of tourism: table 6
1. The main aggregates
1. The main aggregates
c. Confrontation of supply
a. Tourism consumption
a. Internal tourism
and demand:
b. Tourism supply
consumption
calculation of TVA and
b. Tourism supply
of Tourism GDP
2. Other aggregates
2. Other aggregates
3. Other tables
a. Tourism employment
a. Tourism employment
a. Employment: Table 8
b. Tourism gross fixed
b. Tourism gross capital
b. Capital formation and
capital formation
formation
the stock of capital:
c. Tourism collective
c. Tourism collective
tables 9a and 9b
consumption
consumption
c. The direct effect of
d. Tourism demand
d. Tourism demand
tourism on the
C. Guidelines in the compilation of
Balance of Payments
aggregates and tables
C. Tables
d. Government income
D. Tables
generated by
tourism: Table 11
4. Additional, complementary
issues
a. Tourism consumption
by function or
purpose: Table 12
b. Collective non market
services related to
tourism
c. Actions developed by
the private sector
5. The priorities in the
compilation of aggregates
and tables

V. Possible extensions of the Satellite

Account
A. Extension of the scope of the
TSA
1. Extension of the basic
classifications
2. Extension of the scope of
V. Further developments
tourism consumption
A. Basic classifications regarding
3. Extension of the variables
visitors, products and activities
and tables
B. The scope of tourism demand
B. Sectoral accounts for tourism: the
and tourism supply
definition of a tourism sector
1. The scope of tourism
1. Definition of the basic
consumption
statistical unit: the
2. Substituting tourism demand
institutional unit
for tourism consumption
2. Variables and tables
3. Expanding the notion of
3. Extension of the concept of
tourism supply
capital formation
C. Variables and tables
4. Global impact of the balance
1. The employment module
of payment: table 10b
2. Effects of tourism on the
5. Other tables
external balance of goods
C. Direct effects and indirect
and services
effects
3. Effects of tourism on
government income
D. Extension in the scope of the
D. Major scope of tourism: the
TSA
notion of world tourism
1. Extensions in space and time
E. Different possible conceptual
a. Regional tourism satellite
frameworks for the TSA
accounts
1. Services provided by a
b. Estimation procedures and
household to another
2. Services provided by
quarterly tourism satellite

Date of issue

Draft 4 Rev 1: October 1998

Document of the Nice conference: Document

presented
June 1999
November 1999
indicators
investment type consumer
c. Supra national extensions
durables
2. Extensions in the functional
3 The definition of consumption
analysis
3. Extensions in the institutional
approach
a. The institutional unit as the
basic statistical unit
b. Extension of the concept of
capital formation
c. Global impact of tourism on
the balance of payments
Annex 1: Basic references from
SNA 93
Annex 1: Basic references from
A. The extent of National Accounts
U.N. System of National
and the matrix presentation
Accounts 1993
B. The concept of residence and the
account of the rest of the World
C. The production boundary
D. The moment in which a
transaction takes place
E, Household final consumption
F. The treatment of consumer
durables
G. The treatment of housing

to

UNSC:

Annex 2: Tourism and the

displacement of demand
Annex 3: Tourism expenditure
and the acquisition of goods
Annex 4: principles of recording
in National Accounts
1. The time of recording
2. The principles of valuation
a. The currency
b. Basic prices for output
and purchasers prices
for uses
c. Imputations
d. Consistent price and
volume indicators

Annex 2: Principles of recording

in National Accounts
Annex 3: Tourism consumption:
its scope and measurement
Annex 4: characteristic products
and activities
Annex 5: Worksheets appended
to TSA tables

Annex 1 Correspondence tables of

the list of Tourism
Characteristic Products
(TSA/TCP) and the list of
Tourism Characteristic
Activities (TSA/TCA)

Date of issue
Date of
discussion
Title
Outline

Document presented to UNSC: November

1999
Ongoing discussion within the ISWG

Final Document: March 2000

Tourism Satellite Account:

Methodological references

Tourism Satellite Account: Methodological

references

Content and structure of the document

I. Introduction
II. The demand approach: 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 Visitor consumption
1. Household final consumption in
SNA 93
2. The definition of tourism
consumption
3. Components of visitor
consumption

Content and structure of the document

I. Introduction
II. The demand approach: 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 Visitor consumption
1. Definition of tourism consumption
2. Household final consumption in
SNA 93
3. Visitor consumption by business,
Government and NPISH
4.The scope and components of visitor
consumption
5. The venue of tourism consumption
5. Special issues
a. Services provided within the
household for the benefit of its
members
b. Housing services provided by
second homes on own account
or free of charge
c. Travel agency services
d. Tour operator services
e. Goods as part of visitor
consumption
C. Tourism collective consumption
D. Tourism gross fixed capital formation
III. The supply perspective: concepts
and definitions
A Tourism specific products
B. Tourism specific activities
1, General issues
2. Special issues
a. Services provided within the
household for the benefit of its
members
b. Housing services provided by
second homes on own account
or free of charge
c. Travel agencies
d. Tour operators

4. The venue of tourism consumption

5. Special issues
a. Services provided within the
household
b. Housing services provided by
second homes on own
account or free of charge
c. Travel agency services
d. Tour operator services
e. Goods as part of visitor
consumption
C. Tourism collective consumption
D. Tourism gross fixed capital formation
III. The supply approach: concepts
and definitions
A Tourism specific products
B. Tourism specific activities
1, General issues
2. Special issues
a. Services provided within the
household
b. Housing services provided by
second homes on own
account or free of charge
c. Travel agencies
d. Tour operators

Date of issue

Document presented to UNSC: November

1999
e. The treatment of goods
purchased by visitors
C, Tourism industries
1. Value added
2. Employment
3. Gross fixed capital formation
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 Correspondence tables of the
list of Tourism Characteristic
Products (TSA/TCP) and the list of
Tourism Characteristic Activities
(TSA/TCA)

Bibliography

Final Document: March 2000

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

ORGANIZACIN MUNDIAL DEL TURISMO

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

6.2 Servicios de los tour operadores ........................................ 30

C. Consumo colectivo turstico .................................................................. 32
D. Formacin bruta de capital fijo turstica .................................................. 33
III. El enfoque de la oferta: conceptos bsicos y definiciones ................... 35-44
A. Bienes y servicios especficos del turismo .............................................. 35
B. Actividades caractersticas del turismo ................................................... 39
C. Ramas de actividad turstica (Industrias tursticas) ................................... 41
1. Valor aadido ............................................................................ 42
2. Empleo ..................................................................................... 43
3. Formacin bruta de capital fijo ..................................................... 44
IV. Tablas, cuentas y agregados............................................................ 45-65
A. Descripcin de las tablas y cuentas ....................................................... 45
1. Clasificaciones utilizadas ............................................................. 47
2. Las tablas
Tablas 1, 2, 3: Consumo turstico por productos y formas
de turismo: operaciones monetarias y no monetarias ...................... 48
Tabla 4: Consumo turstico por producto y formas
de turismo: operaciones monetarias y no monetarias ...................... 49
Tabla 5: Cuentas de la produccin ............................................... 50
Tabla 6: Oferta y consumo turstico de servicios por productos ....... 51
Tabla 7: Empleo en las ramas de actividad turstica ........................ 53
Tabla 8: Formacin bruta de capital fijo turstico ............................ 54
Tabla 9: Consumo colectivo turstico ............................................ 54
Tabla 10: Indicadores fsicos sin expresin monetaria ...................... 55
B. Los agregados ..................................................................................... 55
1. Los principales agregados ........................................................... 56
a. Consumo turstico .............................................................. 56
b. Oferta turstica .................................................................. 57
2. Otros agregados ........................................................................ 60
a. Empleo turstico ................................................................. 60
b. Formacin bruta de capital fijo turstica ................................ 61
c. Consumo colectivo turstico ................................................ 61
d. Demanda turstica .............................................................. 62
C. Orientaciones para la compilacin de los agregados y las tablas ................ 63
D. Tablas ........................................................................................... 66-78
V. Futuros desarrollos ......................................................................... 79-95
A. Clasificaciones bsicas relativas a los visitantes, productos y actividades .. 81
B. El mbito de la demanda turstica y la oferta turstica .............................. 82
1. El mbito del consumo turstico ........................................................ 83

2. Sustituir el consumo turstico por la demanda turstica ........................ 85

3. Expansin del concepto de oferta turstica ......................................... 86
C. Variables y tablas ............................................................................... 86
1. El mdulo del empleo ...................................................................... 86
2. Incidencia del turismo en el saldo exterior de bienes y servicios ........... 87
3. Efectos del turismo en los ingresos de las Administraciones Pblicas .... 88
D. Extensin del mbito de la CST ............................................................ 89
1. Extensiones en espacio y tiempo ...................................................... 89
1.1 Cuentas satlites regionales del turismo ....................................... 89
1.2 Procedimientos de estimacin e indicadores trimestrales ................. 89
1.3 Extensiones supranacionales ....................................................... 90
2. Extensiones en el anlisis funcional .................................................. 90
3. Extensiones en el enfoque institucional .............................................. 91
3.1 La unidad institucional como unidad estadstica bsica ................... 92
3.2 Extensin del concepto de formacin de capital turstica ................. 93
3.3 Incidencia global del turismo en la Balanza de Pagos ...................... 94
Anexo 1: Referencias bsicas del Sistema de Cuentas Nacionales 1993
(SNA93) de Naciones Unidas .............................................................. 96-107
Anexo 2: Principios de registro en las Cuentas Nacionales ................... 108-111
Anexo 3: Consumo turstico: su mbito y medicin ............................ 112-115
Anexo 4: Actividades y productos caractersticos ............................... 116-117
Anexo 5: Hojas de trabajo relacionadas con las tablas de la CST
propuesta ....................................................................................... 118-134
Glosario ........................................................................................ 135-138
Bibliografa .................................................................................... 139-140

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

CHINA: Liu Wuxiong, Li Decai

COSTA DE MARFIL: Bi Guy Prosper Yougone, Edi Serge Jean
CUBA: Marit Lpez Lpez, Caridad Noa Domnguez
EEUU: Helen Marano, J. Steven Landefeld, Sumiye Okubo
EGIPTO: Hesham Maher, Mohamed Fathi Sakr, Fawzaya Awdallah
ESPAA: Natalia Rodrguez-Salmones Cabeza, Antonio Massieu Verdugo, Fernando Cortina
Garca
FEDERACION RUSA: Elena Sedova, Andrey Llin, Serguei Chak
FILIPINAS: Rene R. De Los Santos, Rmulo A. Virola, Gemma Cruz-Araneta
FINLANDIA: Rita Marin
FRANCIA: Bernadette Waret, Francis Ventura
HOLANDA: Roel Wittink
HUNGRIA: Ervin Pcs, Erzsbet Bday, Tams Jger
INDIA: G. Raveendran, Ranjit Gupta
INDONESIA: Hernan Djatmiko
ITALIA: Mario Antonio Greco, Marco Rocca
JAMAICA: Roy Miller, Annette McKenzie
JAPON: Yoshitomo Tamaki, Haruki Higo, Toshihiro Matsumoto
JORDANIA: Sari Shafeeg Kashashneh, Jamal Ali Al-Masri
MARRUECOS: Hassane El Hamdouni, Saadellan Berhit, Errati Miloudi
MEXICO:
Francisco Madrid Flores, Antonio Escobedo, Rosa Mara Rodrguez Skewes,
Citlalin Durn Fuentes, Armando Mjica

iv

NORUEGA: Trude Nygard Evensen

PAKISTAN: Naved Arif
POLONIA: Teresa Skalska, Alicja Lipska, Magdalena Kachniewska
REINO UNIDO: Chandra Sonpal
REPUBLICA DOMINICANA: Olga Daz Mora, Osvaldo Cabrera, Henry Antonio Montero
Pimentel
SENEGAL: Semba Diallo
SINGAPUR: Lee Lee Lim, Hazel Teh
SUDAFRICA: James Seynur, Richard Ernest Van der Ross, Mfundisi Mtimunye
SUIZA: Claude Vuffray
TUNEZ: Freid Fetni, Sabri Bachtobji
TURQUIA: Y. Fulya Ahipasaoglu, Arzu Semati, Dilek Durganay, Avni Dizman

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

IV. OTROS PARTICIPANTES

CISET: Mara Manente
Unas palabras de agradecimiento merece el incansable esfuerzo y la constante
dedicacin del Sr. Enzo Paci, fallecido en octubre de 1998, quien como responsable del
Departamento de Estadsticas, Anlisis Econmico y Estudios de Mercado de la OMT,
asumi desde un principio el papel de impulsor y coordinador general de todo el proceso
que culmina con la presentacin de este documento.

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.

d. Los datos deberan ser consistentes internamente y presentados dentro de los

marcos macroeconmicos admitidos a nivel internacional; es decir, existe la
necesidad de nuevos instrumentos de observacin estadstica.
1

Naciones unidas y Organizacin Mundial del Turismo, 9 Recomendaciones sobre Estadsticas de

Turismo. Naciones Unidas Series M 83, Nueva York 1994

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

0.9 Dentro de este marco, se puede presentar un anlisis detallado de un tipo

especfico de demanda en relacin con la oferta de estos bienes y servicios, dentro
de la economa.
0.10 No obstante, el consumo turstico no se limita a un conjunto de bienes y servicios
predefinido. Lo que hace que el turismo sea especial, no es tanto lo que se
adquiere, sino la situacin provisional en la que el consumidor se encuentra: est
fuera de su entorno habitual, y sta es la caracterstica que le identifica de forma
especfica como diferente a cualquier otro consumidor.
0.11 Esta caracterstica no se puede considerar dentro del marco central de las Cuentas
Nacionales, donde los agentes que llevan a cabo las operaciones se clasifican e
identifican de acuerdo a las caractersticas permanentes (relativamente) inherentes
a ellos mismos, siendo una de ellas el pas o lugar de residencia.
0.12 Esto hace necesario utilizar una as llamada Cuenta Satlite, anexada al ncleo del
Sistema de Cuentas Nacionales, que comparte, en mayor o menor grado, con este
sistema central sus conceptos bsicos, definiciones y clasificaciones. El empleo de
3
tales sistemas se destaca con gran nfasis en el SNA93 , con el fin de abordar
este tipo de situacin . Es esta categora de marco la que desarrollaremos aqu.
0.13 Dentro de este contexto las Cuentas Satlites de Turismo proporcionarn:
a. Agregados macroeconmicos para describir la magnitud y la importancia
econmica del turismo, tales como Valor Aadido Turstico y el PIB Turstico,
consistentes con agregados similares para el total de la economa, y para otras
actividades productivas y reas de inters funcional; esto exige una
consistencia total con la frontera de la produccin de las Cuentas Nacionales;
b. Datos detallados sobre el consumo turstico y cmo este empleo es satisfecho
por la oferta domstica y las importaciones, integrados dentro de las tablas
generales de origen y utilizacin de las Cuentas Nacionales, tanto a precios
corrientes como constantes;
c. Las cuentas de produccin detalladas de las ramas de actividad turstica,
incluyendo datos sobre empleo, correspondencias con otras actividades
econmicas productivas, y la formacin de capital;
d. Informacin bsica necesaria para el desarrollo de modelos de impacto
econmico del turismo (a nivel nacional y supranacional), para la preparacin
del anlisis orientado al mercado turstico, etc.
e. Una correspondencia entre los datos econmicos y otra informacin
cuantitativa sobre el turismo, tales como nmero de llegadas, formas de
turismo, duracin de la estancia, motivo del viaje, modos de transporte, tipos de
alojamiento, oferta de plazas existentes, habitaciones, camas, tasas de
ocupacin, etc.
0.14 La Cuenta Satlite de Turismo debe ser considerada desde diferentes
perspectivas:

SNA93 cap. XXI

a.

como un instrumento para la normalizacin internacional de conceptos y

clasificaciones, que permita realizar comparaciones vlidas de pas a pas,
entre grupos de pases y, hacer tambin comparables estas estimaciones con
otros
agregados
macroeconmicos
y
compilaciones
admitidos
internacionalmente;

b.

como un proceso de elaboracin que sirva de gua a los pases para la

compilacin de informacin econmica relativa al turismo.

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.

Contenido y estructura del documento

Presentacin

1.1

El objeto del presente documento es el marco conceptual para la preparacin de

una CST, que se basa en las experiencias nacionales e internacionales
acumuladas en la evaluacin de la actividad del turismo. Es el resultado del
continuo trabajo y del intercambio de opiniones entre los tcnicos y los consultores
de la OMT, pases miembros y participantes, y otras organizaciones
internacionales, que han tenido lugar desde la Conferencia de Ottawa de 1991, en
el seno del Comit de Seguimiento de la OMT.

1.2

Su objetivo es coordinar y orientar a los pases o instituciones que deseen formar

parte o que ya formen parte del campo de la Contabilidad Satlite de Turismo,
proporcionando las directrices generales y estableciendo un lenguaje bsico,
clasificaciones, variables y cuadros comunes con el fin de hacer posible las
comparaciones.

1.3

Se examinaron unas cuantas opciones, ya que las recomendaciones sobre la

1
confeccin de Cuentas Satlites funcionales conceden una gran flexibilidad en el
establecimiento de la correspondencia entre dichas cuentas y el marco central del
SNA93. Se ha sugerido incluso que dichas Cuentas pudieran diferenciarse del
SNA93 en la frontera de la produccin, y en distinciones tan cruciales como
aqullas que se refieren a los usos atribuidos a los bienes y servicios
(concretamente la distincin entre gasto en consumo final y formacin bruta de
capital fijo que concierne a los bienes de consumo duradero de gran valor).

1.4

Puesto que la economa turstica se hallaba en busca de credibilidad, de la que ha

carecido durante el pasado, se ha establecido como un requisito bsico la consistencia
de la Cuenta Satlite de Turismo con los principales agregados del SNA93, tales
como el PIB. En consecuencia, la frontera de la produccin adoptada para la CST se
ajusta totalmente a la del SNA93. Esto tuvo serias consecuencias, por ejemplo, para
el tratamiento de ciertos gastos de los visitantes, tales como la compra de bienes de
consumo duradero especficos y la de servicios tursticos colectivos no de mercado.

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

SNA93 Captulo XXI

CST 3.16

demanda, sino tambin celebrando Seminarios y elaborando Manuales orientados a

la comprensin total del marco conceptual, y mejorando la capacidad estadstica de
pases particulares en el campo de la compilacin de la CST.

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.

Definicin de las estadsticas del turismo

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

tanto, cualquier adquisicin de bienes y servicios de consumo se considera gasto

turstico si la compra es realizada por un visitante, es decir, un individuo que se
encuentra en la situacin descrita anteriormente. Por el contrario, cualquier oferta
de bienes y servicios a un no visitante, por parte de una unidad que pertenezca a
una actividad especialmente dirigida por naturaleza al servicio a los visitantes,
rompe su relacin con el gasto turstico y se considera de naturaleza no turstica.
Por esta razn, el turismo como tal, no puede considerarse una finalidad principal
para el anlisis del consumo de los hogares, sino que tiene que ir asociado a un
amplio conjunto de propsitos cuya satisfaccin supone que el individuo tiene que
viajar fuera de su entorno habitual.

1.11 En consecuencia, y debido a la gran fluidez del fenmeno, basado en el

desplazamiento de los individuos, es especialmente importante aclarar los conceptos y
las definiciones, antes de llevar a cabo cualquier intento de evaluar su importancia
econmica a travs de tablas y agregados presentados como un sistema anexo y
fuertemente relacionado con las Cuentas Nacionales. El anlisis del turismo utilizando
este tipo de cuentas tiene grandes ventajas, ya que hace ms fcil relacionar sus
variables econmicas con el resto de las variables econmicas de la economa y
mostrar sus interrelaciones mutuas. Por consiguiente, estas cuentas son unas
herramientas importantes para los encargados de la toma de decisiones polticas.
C

El desarrollo de instrumentos para la cuantificacin de la incidencia

econmica del turismo

C.1

1991: una fecha para la historia

1.12 La Conferencia Internacional de la OMT sobre las Estadsticas de Turismo y

Viajes celebrada en Ottawa, Canad, en 1991 (de aqu en adelante denominada
Conferencia de Ottawa), supuso la culminacin de los grandes esfuerzos
desarrollados en la segunda mitad de los setenta y ms concretamente en los
aos ochenta, no slo por parte de las instituciones internacionales (Naciones
Unidas, OMT y OCDE especialmente), sino tambin por parte de pases, entre los
que adems de Canad, merece una mencin especial Francia, pionera en la
cuantificacin de los impactos econmicos del turismo.
1.13 Desde su fundacin, las Naciones Unidas, a travs de su Comisin de Estadstica
(UNSC) y la Organizacin Mundial del Turismo (OMT), son los organismos
internacionales que han establecido un conjunto de definiciones y clasificaciones
sobre el turismo con dos objetivos principales:
(a)
(b)

permitir la comparabilidad internacional, y

servir de gua a los pases para implantar un sistema estadstico para el
turismo.

1.14 El perodo comprendido entre 1937 y 1980, se caracteriz por el establecimiento

de definiciones y clasificaciones sobre las estadsticas del turismo internacional,
escasamente compatibles con otras estadsticas:
(a)
En 1937, el Consejo de la Sociedad de Naciones recomend una
definicin de turista internacional para fines estadsticos. sta fue
ligeramente modificada por la Unin Internacional de Organismos Oficiales
de Turismo (UIOOT) en una reunin celebrada en Dubln en 1950.

(b)

En 1953, la Comisin de Estadstica de las Naciones Unidas estableci el

concepto de visitante internacional.

(c)

La Conferencia de Naciones Unidas sobre Turismo y Viajes Internacionales

(Roma, 1963) recomend una serie de definiciones de los trminos visitante,
turista y excursionista propuesta por la UIOOT. Estas definiciones fueron
posteriormente examinadas en 1967 por un grupo de expertos de Naciones
Unidas en estadsticas sobre viajes internacionales y aprobadas en 1968 por
la Comisin de Estadstica de las Naciones Unidas.

(d)

En 1978, fueron aprobadas por la Comisin de Estadstica de las NNUU las

directrices provisionales sobre las estadsticas de turismo internacional.

1.15 En la dcada de los aos ochenta, se consolida una conciencia generalizada de la

importancia del turismo y su interdependencia con otras actividades econmicas y
sociales. La OMT, en estrecha colaboracin con la Divisin de Estadstica de las
Naciones Unidas, abord trabajos de investigacin estadstica en dos direcciones:
(1)

la primera, orientada a proponer modificaciones en las definiciones y

clasificaciones utilizadas en los estudios del turismo para hacerlas
compatibles y armonizadas con las del resto del sistema estadstico
nacional e internacional; y

(2)

la segunda, orientada a integrar el turismo en el marco analtico de las

Cuentas Nacionales.

1.16 Ya en 1983, en la quinta sesin de la Asamblea General en Nueva Delhi, la OMT

emiti un informe ilustrando cmo era posible describir el turismo dentro del marco de
las recomendaciones de las Cuentas Nacionales existentes en aquella poca
(Sistema de Cuentas Nacionales 1968). El documento, resaltaba la importancia de
dicho ejercicio como un mtodo global y uniforme de evaluacin y comparacin con
otros sectores de la economa. No se hizo efectivo como tal pero an se considera
una directriz general para la mayora de las actividades de la OMT relativas a la
armonizacin internacional de los conceptos y estadsticas de turismo.
1.17 Estos antecedentes internacionales sobre estadsticas de turismo permiten a la OMT
presentar en la Conferencia de Otawa un sistema integrado de conceptos, definiciones
y clasificaciones tursticas. En particular, se propusieron una serie de definiciones
estadsticas sobre turismo interno e internacional y una clasificacin de actividades
tursticas, ambas interrelacionadas con otras estadsticas internacionales. Adems, se
plante la necesidad de desarrollar un sistema de informacin del turismo integrado en
el sistema de Cuentas Nacionales: la Cuenta Satlite de Turismo.
1.18 De igual modo, el Comit Turstico de la Organizacin de Cooperacin y
Desarrollo Econmicos (OCDE) trabaj para que se reconociera de antemano el
mbito, naturaleza y papel que juega el turismo en las economas de la OCDE y
demostrar la necesidad de dicha informacin en el proceso de toma de decisiones
polticas. Desde 1985, la OCDE ha estado trabajando en la integracin del turismo
dentro de instrumentos estadsticos ms amplios, como el SNA. En el desarrollo del
Manual de las Cuentas Econmicas de Turismo (OCDE, 1991), la OCDE examin
varios de los problemas ms espinosos relacionados con la evaluacin del turismo
(aproximacin de oferta y consumo, tratamiento de los paquetes tursticos).

1.19 Mencin especial merece Statistics Canad, que present en la Conferencia de

Ottawa un plan para establecer un mtodo fiable y comparable para valorar las
actividades econmicas tursticas en relacin con otras ramas de actividad de una
economa nacional, desarrollar un marco para relacionar de forma organizada y
consistente otros datos importantes relativos a las actividades tursticas, y
asegurar los medios para un acceso amistoso a las bases de datos por parte de
los usuarios potenciales. El plan se basaba en un proyecto para examinar la
viabilidad de la aplicacin de los principios de la contabilidad satlite a la industria
del turismo, que formaba parte del Grupo de Trabajo Nacional Canadiense sobre
Datos de Turismo (1984-1986). El informe sobre la Cuenta Satlite de Turismo
propuesta se emiti en mayo de 1987 coincidiendo con el momento en que la
OMT estaba comenzando a desarrollar sus ideas para las directrices
internacionales para una Cuenta Satlite de Turismo.

C.2.

1991-1999: el camino a la Conferencia Mundial sobre la Evaluacin de la

Incidencia Econmica del Turismo (Conferencia de Niza)

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)

la capacidad de los alojamientos tursticos de uso colectivo;

el flujo de clientes en alojamientos tursticos de uso colectivo; y
la demanda turstica para los dos mercados tursticos ms importantes:
viajes de vacaciones y de negocios.

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

posteriormente la adopt a medida que las versiones fueron modificadas),

Noruega, Suecia, Singapur, Mjico, y Estados Unidos de Amrica, han publicado
recientemente sus CST. Otros, como Suiza, Australia, Finlandia y quizs algunos
ms, harn lo mismo en un futuro prximo. En su gran mayora, se trata de pases
miembros de la OCDE que se han beneficiado, para su elaboracin, de los
trabajos desarrollados por su Comit de Turismo en estos ltimos aos.

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.

Estructura del documento

1.26 En este Captulo I, Contenido y estructura del documento la necesidad de

normas internacionales para la compilacin de datos econmicos relativos al
turismo se ha presentado y desarrollado hacia la adopcin de los principios del
SNA93 referidos en una Cuenta Satlite de Turismo. Las referencias precisas al
SNA93 han sido recogidas en los Anexos 1 y 2 a este documento, as que
aqullos que no son especialistas en Cuentas Nacionales podran, si lo deciden,
ignorar estos detalles.
1.27 El siguiente captulo, Captulo II El enfoque de la demanda: conceptos bsicos y
definiciones comienza analizando la unidad bsica de observacin, el visitante y
propone una serie de procedimientos para la correcta aplicacin de los conceptos de
consumo, donde los gastos de consumo turstico, en trminos monetarios,
corresponden al trmino gastos del visitante, tradicionalmente utilizado en el anlisis
del turismo. Tambin en este captulo se presentan otros conceptos y definiciones que
figuran en la CST, como por ejemplo dnde tiene lugar el consumo turstico; el
consumo turstico; definicin y medida del consumo turstico en el caso de los
servicios de provisin de vivienda por cuenta propia o de forma gratuita; y las
dificultades especiales inherentes al tratamiento de los paquetes tursticos y los
servicios de las agencias de viajes en las Cuentas Nacionales.
1.28 En los restantes apartados del Captulo II se especifica el contenido de los tres
componentes que integran la demanda turstica generada por esta atencin a los
visitantes. Si el consumo interior turstico, definido como el consumo (efectivo) de los
visitantes, es el agregado central para calificar el alcance de la demanda directa del
visitante dentro de una economa, se debe admitir que este agregado se puede
complementar de forma precisa por otros componentes de la demanda final (como el
consumo colectivo turstico y la formacin bruta de capital fijo turstica). En

11

consecuencia, este captulo subraya ciertos aspectos que no fueron suficientemente

explcitos en las Recomendaciones sobre Estadsticas del NNUU/OMT.

1.29 El Captulo III el enfoque de la oferta: conceptos bsicos y definiciones se centra

en los aspectos de la oferta de bienes y servicios a los visitantes, definiendo las
actividades y los productos que constituirn el centro del anlisis, y las variables
econmicas relevantes asociadas con la oferta. El anlisis del turismo desde un
punto de vista de la oferta se centra en la unidades de produccin del mismo tipo
que las utilizadas en las tablas de oferta y utilizacin del SNA93, es decir, los
establecimientos. Dentro de la perspectiva funcional, el SNA93 define rama de
actividad como grupos de establecimientos dedicados a la misma clase de
actividad productiva. De acuerdo con esta definicin, el conjunto de actividades
caractersticas del turismo no engloba una rama de actividad nica, sino que este
conjunto incluye un nmero de clases de ramas de actividad en el sentido de la
CIIU. Consecuentemente, la CST define las ramas de actividad turstica como
todos los establecimientos cuya actividad productiva principal es una actividad
caracterstica del turismo.
1.30 El captulo IV tablas, cuentas y agregados es la parte central de la CST propuesta,
incluye un conjunto de tablas bsicas (10), de acuerdo con las recomendaciones
bsicas y una agregacin dada de productos y actividades caractersticas del turismo.
Las tablas aqu propuestas se han presentado en su secuencia general de
compilacin. Sin embargo, la compilacin de las tablas podra resultar incompleta;
algunas tablas (particularmente, aqullas especficas de ciertas formas de turismo) se
podran omitir pero mantenindose la secuencia formal.
Tabla 1: presentacin del consumo turstico receptor por productos
(valoracin bruta y valoracin neta de los paquetes tursticos). Esta tabla
recoge dos importantes desgloses: uno entre turistas y excursionistas, y otro del
consumo por productos. La mayora de los pases considera el turismo receptor
como un importante aspecto del turismo y conceder gran prioridad a esta tabla.
Sin embargo, algunos pases pueden otorgar una mayor prioridad al turismo
interno. Inicialmente, los excursionistas podran ser omitidos.
Tabla 2: presentacin del consumo turstico interno por productos
(valoracin bruta y valoracin neta de los paquetes tursticos). Esta tabla
recoge los mismos dos desgloses que la tabla 1. Las mismas consideraciones
expuestas arriba se aplican aqu en relacin con esta tabla.
Tabla 3: presentacin del consumo turstico emisor por productos
(valoracin bruta y valoracin neta de los paquetes tursticos). Esta tabla
contiene un desglose adicional no exigido en las tablas anteriores: la
diferenciacin entre compras a proveedores residentes y a proveedores noresidentes debido a sus diferentes efectos sobre la economa de compilacin.
Normalmente, el consumo turstico emisor, en particular la parte facilitada por noresidentes, tendr una prioridad menor ya que no afecta a la comparacin entre el
consumo interior y la oferta por parte de los proveedores residentes.
Tablas 4a y 4b: presentacin de los componentes monetario y no monetario
del consumo turstico por productos y por formas de turismo (valoracin
bruta y valoracin neta), estn en lnea directa con las anteriores, y proporcionan
la correspondencia necesaria entre la oferta y el consumo. Se podra compilar
parcialmente recogiendo slo una o ms formas de turismo.

12

Tabla 5: presentacin de las cuentas de produccin de las ramas de actividad

turstica. El nivel de desglose de las actividades productivas, dentro y fuera de las
ramas de actividad turstica, y de las producciones, los insumos y los componentes del
valor aadido, determinar la calidad de la estimacin del Valor Aadido Turstico
(VAT) y del PIB turstico. Esta tabla es completamente independiente de la
compilacin del consumo turstico y de las coberturas que se pueden alcanzar para
esta variable; tiene una gran prioridad en todos los casos, y se le conceder una
atencin especial, en particular, debido al hecho de que en muchos casos el turismo
se ha considerado, principalmente, desde un punto de vista de demanda.
Tabla 6: presentacin de la oferta de servicios y consumo turstico de
servicios por productos. Esta tabla constituye el centro de la CST, y sin esta
compilacin, incluso con datos parciales, no existe Cuenta Satlite de Turismo.
Los agregados caractersticos nicamente se pueden completar cuando el
consumo turstico interior recoja todos los gastos del visitante, monetarios y no
monetarios, de todos los visitantes y para todas las formas de turismo. Sin
embargo, incluso una cobertura parcial proporciona informacin til y de inters.
Tablas 7, 8, y 9: presentacin del empleo en las ramas de actividad turstica,
formacin bruta de capital fijo turstica, y consumo colectivo turstico,
respectivamente. La prioridad asignada a estas tablas depender de las
circunstancias especficas de cada pas.
Tabla 10: Indicadores fsicos ofrece algunos indicadores no-monetarios que
podran resultar de utilidad para la interpretacin de la informacin monetaria utilizada.

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

II. El enfoque de la demanda: conceptos bsicos y definiciones

2.1 La estructura fundamental de la CST est basada en el equilibrio general entre la
oferta y la demanda de bienes y servicios dentro de una economa. La idea que
subyace en la confeccin de una CST es analizar en detalle todos los
componentes de la demanda de bienes y servicios que podran estar asociados al
turismo dentro de una economa, y estudiar cmo se lleva a cabo la confrontacin
con la oferta de dichos bienes y servicios dentro de la misma economa de
compilacin.
2.2 Con el fin de alcanzar este objetivo, es necesario definir primero claramente qu es
un visitante, porque constituye el centro de la actividad del turismo y provoca su
existencia. Despus, se presentarn los diferentes componentes de la demanda
turstica.
A. Los visitantes

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.

O.M.T. y N.U. Recomendaciones sobre Estadsticas del Turismo, 9

O.M.T. y N.U. Recomendaciones sobre Estadsticas del Turismo, 20
3
C.I.I.U. es la Clasificacin Internacional Industrial Uniforme de todas las actividades econmicas;
recomendaciones de Naciones Unidas que considera todas las actividades econmicas productivas. La ltima
edicin de estas recomendaciones figura como Series M, n 4 Rev.3 y fue publicada en 1990
2

14

A.1. El entorno habitual

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

Entorno habitual y residencia

2.8 Los conceptos de entorno habitual definidos por la Comisin de Estadstica de

Naciones Unidas y la OMT, y de residencia del SNA93 no son sinnimos (ver
Anexo 1, Seccin C). El lugar donde un individuo trabaja forma claramente parte
de su entorno habitual, pero no constituye necesariamente su lugar de residencia.
El trasladarse cotidianamente al centro de trabajo o de estudio, segn la definicin
de NNUU/OMT, aunque se est desplazando, no se considera como una actividad
5
turstica .
2.9 Si un individuo abandona su lugar de residencia, o centro de inters econmico 6,con
la intencin de establecer su residencia en un nuevo lugar, no se debera considerar
como visitante de este nuevo lugar, incluso aunque an no haya residido all durante
un ao. Este nuevo lugar pasa a formar parte de su nuevo entorno habitual.
2.10 Por otro lado, si un individuo ha estado presente en un lugar durante ms de un
ao, este lugar se considera parte de su entorno habitual. Por tanto, no se puede
considerar visitante en este lugar, aunque podra no ser un residente de este lugar,
en el sentido econmico o estricto de la palabra. De hecho, en las estadsticas de
poblacin, la residencia es una caracterstica inherente a los hogares, mientras que
el entorno habitual es una caracterstica que NNUU/OMT ha vinculado a los
individuos, cada uno de los cuales forma parte de un nico hogar. Dos individuos
que formen parte del mismo hogar necesariamente tienen la misma residencia
aunque puedan tener diferentes entornos habituales.
4
5
6

NNUU/OMT. Recomendaciones sobre Estadsticas de Turismo, 22

NNUU/OMT. Recomendaciones sobre Estadsticas de Turismo, 22
SNA 1993, 4.15

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

Entorno habitual y segundas viviendas

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

NNUU/OMT Recomendaciones sobre estadsticas de Turismo, 28-40

NNUU/OMT Recomendaciones sobre estadsticas de Turismo, 20

17

2.21 Los turistas y excursionistas se pueden clasificar de acuerdo al motivo principal de

su visita. Las categoras recomendadas por la OMT son las siguientes:
a.
b.
c.
d.
e.
f.

Ocio, recreo y vacaciones.

Visitas a parientes y amigos.
Negocios y motivos profesionales (incluidos por estudios).
Tratamientos de salud.
Religin, peregrinaciones.
Otros motivos (tripulaciones de aeronaves y barcos en embarcaciones de
9
transporte pblico; en trnsito y otros viajeros, etc.)

A.4. Clasificacin de los visitantes

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.

Visitantes internacionales, cuyo pas de residencia es diferente del pas

visitado; estos visitantes internacionales tambin incluyen a los nacionales
que residen permanentemente en el extranjero; stos pueden representar un
importante segmento del mercado con caractersticas especiales;
Visitantes internos, cuyo pas de residencia es el pas visitado; pueden ser
nacionales o extranjeros.

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

visitantes internacionales que pernoctan

excursionistas internacionales
visitantes internos que pernoctan
excursionistas internos

UUNN/OMT Recomendaciones sobre Estadsticas de Turismo, 20

SNA1993, 14.19

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

2.28 De la misma forma que el visitante es el ncleo de la actividad turstica, el

consumo realizado por el visitante es el ncleo de la evaluacin econmica del
turismo. El visitante se considera como un tipo de unidad de consumo particular,
que slo se diferencia de otros hogares por el hecho de que se encuentra fuera de
su entorno habitual o pretende abandonarlo prximamente; pero, por otro lado, es
un consumidor normal, por tanto, tambin se deberan encontrar en los visitantes,
las caractersticas de la actividad de consumo vinculadas al consumo de los
hogares en las Cuentas Nacionales.
2.29 En el caso de los hogares, el SNA93 considera dos conceptos de consumo: gasto
en consumo final de los hogares y consumo final efectivo de los hogares. Estos
conceptos difieren por las transferencias sociales en especie recibidas de las
Administraciones Pblicas y de las Instituciones Sin Fines de Lucro al Servicio de
los Hogares (ISFLSHs). Ambos conceptos son aplicables a los visitantes y se
puede pasar de uno a otro de forma inmediata.
2.30 El gasto en consumo final de los hogares incluye todo el gasto en consumo
realizado por los hogares a partir de sus propios recursos en efectivo (incluyendo
toda la renta recibida en efectivo), as como todas las contrapartidas de renta en
especie (excepto transferencias sociales en especie) que los hogares pudieran
haber recibido, tales como remuneracin en especie y otras transferencias en
especie. Tambin se incluye el valor de todo el consumo de produccin para su
propio uso final, tales como el proporcionado por las segundas viviendas utilizadas
para fines tursticos por cuenta propia o lo que pueda haber recibido a travs de
11
operaciones de trueque.
2.31 El consumo final efectivo de los hogares aade al gasto en consumo final de los
hogares, las transferencias sociales en especie recibidas de las Administraciones
Pblicas y de las ISFLSHs. stas, hacen referencia a las prestaciones de la Seguridad
Social y prestaciones de asistencia social recibidas en especie, y los bienes y servicios
12
individuales no de mercado proporcionados por la Administracin y las ISFLSHs.
B.1.
La definicin de consumo turstico
2.32 Si se sigue la misma lnea, en la cual el consumo turstico va ms all del gasto
limitado al desembolso de gastos de bolsillo de los visitantes, en ese caso, parte del
consumo que las Cuentas Nacionales no asigna a los hogares debido a las
limitaciones derivadas de la consistencia global, tiene cabida legtimamente en el
Consumo Turstico; esta observacin hace referencia a algunos viajes y otros gastos
de viaje de empleados pagados por las unidades de produccin, que las Cuentas
11
12

Esto se explica detalladamente en el Anexo 1, Seccin F

La naturaleza de las transferencias sociales en especie se explican en el Anexo 1, Seccin F

19

Nacionales clasifican como consumo intermedio de estas unidades de produccin

argumentando el beneficio que estos productores reciben de estos gastos. Para los
proveedores de estos bienes y servicios, as como para los visitantes, sin tener en
cuenta la unidad institucional que registra el coste, los gastos juegan un papel
similar; a efectos del anlisis del turismo, estos gastos se asignan al consumo
turstico y en trminos generales se denominan gastos de negocios.

2.33 Estas consideraciones dan lugar a la siguiente definicin bsica en la CST.

2.34 Consumo turstico: el gasto total de consumo efectuado por un visitante, o por
13
cuenta de, un visitante, para y durante su viaje y su estancia en el lugar de destino.
2.35 Toda adquisicin de bienes y servicios por, o a cuenta de, un visitante, que el
SNA93 considerara como parte del consumo efectivo de los hogares, se incluye
dentro de la frontera del consumo turstico. No se excluye ningn bien o servicio de
consumo por su naturaleza. Si un producto es adquirido o utilizado por un visitante
en uno o varios viajes, o como preparacin del viaje, se incluye.
2.36 El concepto de gasto en consumo realizado por cuenta de un visitante es mucho
ms amplio que el empleado en las Cuentas Nacionales ya que tambin engloba
gastos relacionados con viajes pagados por las unidades de produccin para el
beneficio de sus asalariados y otros gastos que el SNA93 considerara como
consumo intermedio (gastos de negocios).
2.37 Existen pagos vinculados a un viaje que podran efectuar los visitantes que se
excluyen del consumo turstico por acuerdos del SNA93:
a.

Aqullos que no corresponden a la compra de bienes y servicios de

consumo, tales como:
el pago de tasas e impuestos no exigidos sobre los productos;
14

el pago de intereses, (netos de SIFIM correspondiente al visitante)

incluidos aqullos sobre gastos realizados durante y para los viajes;
la compra de activos financieros y no financieros, incluidos los terrenos,
las obras de arte y otros objetos valiosos;

todos los pagos de transferencias en efectivo, tales como donaciones a

obras de beneficencia o a otros individuos y que no correspondan al pago
por bienes o servicios.
b.

Cualquier compra llevada a cabo con fines comerciales durante un viaje, es

decir, para reventa o utilizacin en el proceso de produccin, o a cuenta del
empresario, por parte de un visitante en un viaje de negocios (stos son
consumos intermedios o formacin bruta de capital fijo).

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

2.38 Los bienes de consumo duradero, como automviles y equipamiento para

acampamentos, que son adquiridos durante los viajes, se incluyen dentro del
consumo turstico. Aqullos de importante valor, que son adquiridos previamente a
un viaje y utilizados en mltiples viajes as como en condiciones locales,
constituyen casos particulares y se les conceder un tratamiento especial dentro
15
del contexto de la ampliacin de la CST.
2.39 En el caso de un automvil u otro bien de consumo duradero adquirido en un viaje
y posteriormente vendido a la finalizacin del mismo, el valor que se debe
considerar dentro del consumo turstico es la diferencia entre el precio de
adquisicin original y el precio percibido en la reventa por parte del visitante; no se
tiene en cuenta la depreciacin.
2.40 Como conclusin, el consumo turstico incluir:

B.2.

todo el gasto de consumo realizado durante los viajes, sin considerar la

naturaleza del bien o servicio, mientras se trate de un bien y un servicio de
consumo;
todo el gasto de consumo de servicios (vacunacin, pasaportes, control
mdico) y pequeos objetos de uso personal o llevados consigo como
regalos, adquiridos antes del viaje, siempre que su utilizacn est claramente
vinculada a un viaje;
todo el gasto en consumo de bienes y servicios efectuado despus del viaje
y claramente relacionado con l.
Dnde tiene lugar el consumo turstico

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

CST 5.27 a 5.37

NNUU/OMT Recomendaciones sobre Estadsticas de Turismo, 11-14
NNUU/OMT Recomendaciones sobre Estadsticas de Turismo,94

21

extranjero, o por no residentes, pero vendidos dentro de la economa interior

(bienes y servicios importados).

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

residentes, y bienes y servicios adquiridos a proveedores no residentes as como

los adquiridos en los pases visitados.
Consumo turstico nacional = Consumo turstico interno
+ Consumo turstico emisor

2.49 El consumo turstico internacional engloba todo el consumo turstico receptor y

el consumo turstico emisor.
Consumo turstico internacional = Consumo turstico receptor
+ Consumo turstico emisor
B.3.

Componentes del consumo turstico

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

Este hecho se explica con detalle en el Anexo 1

23

Cuadro 2.1 Los componentes del consumo turstico

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)

Las operaciones monetarias es el componente principal del consumo turstico. Las

operaciones monetarias se corresponden con los gastos del visitante, que es el
trmino utilizado tradicionalmente en el anlisis de la economa turstica; incluye los
gastos en bienes y servicios consumidos por los visitantes, por y durante sus viajes y
estancias en destino.
Incluye exclusivamente los gastos en transporte y alojamiento de los asalariados en
viajes de negocios y aqullos realizados a cuenta de los huspedes fuera de su
entorno habitual.
El rea sombreada en gris representa la parte del consumo turstico consistente
conceptualmente con el consumo efectivo de los hogares.

24

2.51 La identificacin de la unidad que efecta el gasto de consumo turstico es importante

porque ayuda a controlar la cobertura efectiva del consumo e identifica las deficiencias
de la cobertura real. Tambin permite facilitar la gua para el establecimiento de
fuentes de informacin potenciales de los diferentes componentes del consumo total
turstico.
a. El visitante por s mismo: Es indudablemente la unidad ms importante de
aqullas que participan en el consumo turstico.
b. Un hogar residente de un lugar diferente al del visitante. El consumo turstico incluye
regalos realizados por un hogar a un visitante, ya sean bienes y servicios pagados
por un tercero para su disfrute (ejemplo: una invitacin a un restaurante), o servicios
de provisin de vivienda facilitados en una segunda vivienda por un hogar residente.
En algunos casos, y una vez facilitado el ajuste fiable, las magnitudes relevantes, y
las variables ya incluidas en los agregados de las Cuentas Nacionales y de la
Balanza de Pagos de un pas, tambin se podran incluir todos los incrementos en
gastos de consumo por parte de los hogares para el disfrute de los visitantes
procedentes de otros hogares. Los bienes a los que se hace referencia incluyen un
aumento en las compras de alimentos almacenables por parte de las familias para
dar de comer a los visitantes, y las entradas a teatros, museos y otras atracciones,
adquiridas para los visitantes.
Dentro del marco conceptual del SNA93, estos regalos figuraran dentro del
consumo final turstico, con su contrapartida en transferencias en especie. Si el
visitante es residente de la misma economa que el hogar que le proporciona el
regalo, es una transferencia en especie entre dos hogares, y los responsables de
confeccionar las Cuentas Nacionales pueden decidir no tenerla en cuenta. Cuando
el visitante es un no residente, sin embargo, el flujo de contrapartida es una
transferencia en especie entre un hogar residente y un visitante no residente y
figurara en la Balanza de Pagos y en la Cuenta del Resto del Mundo de la
economa como una transferencia en especie de un hogar residente a un hogar no
residente.
c. Una unidad de produccin cuando acta como tal. Las empresas y otras
unidades de produccin (Administracin Pblica e Instituciones Sin Fines de
Lucro al Servicio de los Hogares) que paguen los gastos de viaje de sus
empleados por motivo de negocios, y en ciertos casos de algunos de sus
clientes, proveedores o compradores, residentes o no residentes de la
economa de compilacin. Estos gastos deberan incluirse en la evaluacin del
consumo turstico. Las Cuentas Nacionales consideran los gastos de transporte
y los servicios de alojamiento por motivos de negocios de sus empleados como
parte del consumo intermedio del empresario porque considera que el
beneficiario directo del viaje es el negocio en s y estos gastos son claramente
inducidos e inherentes al viaje. Los empresarios tambin pagan otros gastos
que benefician al empleado cuando viaja, ms que al negocio, tales como
alimentacin, lavandera y llamadas telefnicas personales. El SNA93 considera
que el empleado tendra que haber efectuado gastos similares en casa y los
contabiliza como una remuneracin en especie del asalariado, y el gasto de
consumo que resulta se contabiliza dentro del gasto en consumo final del
asalariado.
d. La Administracin Pblica y las Instituciones Sin Fines de Lucro al Servicio de los
Hogares (ISFLSHs): dichas unidades institucionales pueden financiar, total o
parcialmente, viajes a peticin de las personas para someterse a algn tratamiento
25

mdico o disfrutar de algn curso de educacin o perodo de recreo, fuera de su

entorno habitual, como transferencias sociales en especie del SNA93. Estas
instituciones tambin pueden financiar servicios individuales no de mercado
suministrados a los visitantes de forma gratuita o a precios que son
econmicamente no significativos, tales como entradas a museos, reas de recreo
o parques nacionales. El SNA93 clasifica inicialmente estos gastos dentro del gasto
en consumo final de quienes realizan el gasto (Administracin Pblica o ISFLSHs)
como gasto en consumo individual, y no figuran en las cuentas de los beneficiarios.
Sin embargo, en una segunda fase, este consumo se transfiere a los hogares, va
transferencias sociales en especie, y el valor se incluye dentro del consumo final
efectivo de los hogares. Unicamente, la diferencia entre el coste de produccin de
dicho servicio y la cantidad que el visitante paga, si la hubiera, debera incluirse en el
valor de estas transferencias, dado que la cantidad pagada por el visitante est ya
incluida dentro del gasto de consumo turstico del visitante.
e. El Resto del Mundo. Cuando un residente de la economa de compilacin viaja
a otro pas y permanece en casa de un amigo o de un pariente sin ningn coste,
este gasto se asigna al visitante a travs de una transferencia en especie.
B.4.

Servicios proporcionados dentro del hogar

2.52 El concepto de produccin utilizado en el SNA93 no incluye ningn servicio

proporcionado por un hogar a sus propios miembros, nicamente existen dos
excepciones: la provisin de servicios de viviendas ocupadas por sus propietarios,
y la produccin de servicios domsticos llevada a cabo por personal empleado
remunerado. La CST adopta estos acuerdos y no considera como produccin ni
como consumo la prestacin de servicios de transporte de la familia por cuenta
propia (ejemplo: llevar a la familia en coche a un destino lejano), o el servicio que
resulta de la preparacin de comidas (ejemplo: preparar y servir, por cuenta propia,
comidas a la familia durante un viaje con alojamiento).
2.53 Respecto a los servicios prestados gratuitamente por un hogar a los visitantes,
componentes de otro hogar, nicamente se incluye dentro del consumo turstico la
prestacin de alojamiento privado de forma gratuita, de acuerdo con los principios
del SNA93.
B.5.
Servicios de provisin de vivienda por cuenta propia o de forma
gratuita
B.5.1

Servicios de provisin de vivienda compartiendo la misma vivienda.

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

2.55 De forma anloga los individuos que comparten un apartamento alquilado

(ejemplo; los estudiantes), pero que no constituyen una nica unidad de gasto (es
decir, juntos no forman un hogar), normalmente prorratean el alquiler total entre
ellos mismos, reconociendo que el servicio de provisin de vivienda percibido por
cada uno de ellos es inversamente proporcional al nmero que lo compone.
Cuando un estudiante adicional se une al grupo de residencia, el prorrateo de la
renta se ajusta para tener en cuenta el nuevo husped.
2.56 Al menos de forma implcita, sucede lo mismo cuando un invitado permanece en
una unidad de vivienda privada ocupada por un nico inquilino. El valor total del
alquiler no vara, pero el valor de los servicios de provisin de vivienda (imputados)
percibido por cada uno de los que residen en la unidad vara. Si los pagos por el
alquiler de la unidad de vivienda son efectuados de forma efectiva por un tercero,
el visitante se puede considerar como un sub-inquilino. Por tanto, el coste de la
vivienda para el inquilino principal es igual a la diferencia entre la renta que l paga
y la renta que recibe a travs del subarrendamiento.
2.57 Sucede exactamente lo mismo si la vivienda es ocupada por su propietario. Si el
husped alquila parte de la vivienda, el valor de los servicios de provisin de
vivienda percibidos por el propietario a cuenta propia es igual a la diferencia entre
el valor total imputado de los servicios de provisin de vivienda y la renta que el
propietario percibe del inquilino.
2.58 Si al invitado no se le cobra por los servicios de provisin de vivienda, entonces
existe una transferencia implcita del valor de estos servicios desde el propietario, o
residentes habituales, al visitante, igual al valor de los pagos de alquiler del
subarrendamiento si dichos pagos fueran cobrados, o a la suma de las variaciones
producidas en los servicios de provisin de vivienda percibidos actualmente por los
residentes originales de la vivienda.
2.59 Entre los hogares propensos a viajar de forma poco costosa a destinos lejanos, ha
existido un incremento en el intercambio de viviendas durante las vacaciones o los
perodos vacacionales. Las familias A y B, que viven en diferentes ciudades (y quizs
en diferentes pases), acuerdan intercambiar sus viviendas durante un cierto perodo
de tiempo. Conceptualmente, para cada una de las viviendas no existe un
incremento en la produccin de los servicios de provisin de vivienda. Sin embargo,
para ambas viviendas, ahora existe un consumo turstico correspondiente donde
antes no exista ninguno. Esto es una operacin de trueque.
2.60 Debe observarse que, en todos los casos, la presencia de un visitante dentro de la
residencia principal de un hogar no genera un incremento en la produccin, sino
simplemente una variacin en el consumo, desde el local o no-turstico a consumo
turstico. En la prctica, puede resultar difcil medir dichos aadidos al consumo
turstico.

27

B.5.2

Alojamiento organizado en casa

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

2.62 Un hogar podra poseer ms de una unidad de vivienda. La unidad de vivienda

principal debera ser, segn el SNA93, la que corresponde al centro de inters
econmico del hogar. Sin embargo, pudiera no corresponder necesariamente, en
todo momento, al entorno habitual de todos los miembros de ese hogar. Algunos
miembros podran residir temporalmente o incluso de forma permanente, en una
segunda vivienda y no en la principal. Se pueden citar como ejemplos los hijos de un
cabeza de familia que permanecen en una segunda vivienda en un punto de destino
durante su temporada alta, con el fin de trabajar y percibir una renta; o un estudiante
que permanece en un apartamento para su uso, comprado por sus padres cerca de
una universidad. Por otro lado, una segunda vivienda que pertenezca al hogar podra
no ser el entorno habitual de ninguno de los miembros del hogar.
2.63 Cuando un visitante (incluso aunque pertenezca al hogar, pero para quien la
vivienda visitada no es su entorno habitual) permanece en una de las viviendas
propiedad del hogar, se produce consumo turstico, y por consiguiente, existe una
reduccin de igual valor para esta vivienda, del consumo no-turstico, porque como
hemos visto, la vivienda en s misma est generando un servicio.
2.64 Ms comn es el caso donde una segunda vivienda no constituye el entorno
habitual de ninguno de los miembros que pertenecen al hogar. En cambio, los
miembros del hogar visitan ocasionalmente la segunda vivienda y durante perodos
de tiempo cortos; est deshabitada, o no, de acuerdo con los principios del SNA93,
20
esta vivienda est generando servicios de provisin de vivienda para el hogar.
En tales ocasiones, se produce un caso atpico de consumo turstico donde el
consumo sucede sin la presencia de un visitante.
2.65 Con el fin de estimar este consumo turstico, es necesario determinar para la
economa de compilacin cules de sus unidades de vivienda existentes se
consideran segundas viviendas utilizadas para fines tursticos por parte de la familia
que las posee. Si dichas unidades de vivienda se alquilan a visitantes procedentes
de fuera del hogar, en ese caso, se tratan como alojamiento organizado como
ocurre en los hoteles.
2.66 En el caso particular de segundas viviendas localizadas dentro de la economa de
compilacion pero en poder de no residentes, el tratamiento es algo ms complejo,
19

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

pero similar en un sentido ms amplio, ya que deben seguir las normas

21
establecidas por el SNA93.

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

2.70 La ltima revisin de la Clasificacin Central de Productos de Naciones Unidas

(CCP rev. 1)propone una nueva subdivisin de la categora servicios de las
agencias de viajes y de los tour operadores en servicios de agencias de viajes,
24
servicios de tour operadores y servicios de informacin para el turista.
2.71 A travs de los servicios de las agencias de viajes se venden al pblico una gran
variedad de servicios asociados con el hecho de viajar, tales como transporte
(incluido el alquiler de coches), alojamiento y los paquetes tursticos fijados a
travs de un contrato o una comisin. Los tour operadores, tambin llamados
productores de paquetes tursticos, son empresas que reunen dos o ms
servicios de viaje (ejemplo: transporte, alojamientos, comidas, entretenimiento,
visita a puntos de inters,...) y los venden a travs de las agencias de viaje o
directamente a los consumidores finales por un precio nico.

21

Ver Anexo 1 Seccin H

Sigue el tratamiento dado a dichos gastos sobre vivienda descrito en el SNA93 6.26-27
23
SNA93 6.27
24
CCP Rev 1. La Clasificacin Central de Productos es una clasificacin de bienes y servicios de Naciones
Unidas. Su uso es recomendado por las Cuentas Nacionales
22

29

B.6.1

Servicios de las agencias de viaje

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.

Aqullos vendidos directamente a los visitantes a travs de una factura

especfica al visitante por los servicios prestados;
Los servicios de comercio minorista cuando los agentes comerciales se
remuneran ellos mismos de forma explcita a travs de una operacin de
comercio al por menor (al comprar a los productores de los servicios, por
ejemplo, compaas areas) o a los comerciantes mayoristas y vender el
producto al viajero);
Aqullos que se venden a los proveedores de los servicios tursticos, cuando
ellos operan como sus agentes, de forma similar en cuanto al funcionamiento
a los servicios de comercio al por menor a travs de un contrato o una
comisin.

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

Servicios de tour operadores

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

entretenimiento y otros servicios que el visitante requiere, as como el servicio del

tour operador en s mismo. En la mayora de los casos, el turista no es consciente
de la distribucin de los gastos entre sus componentes y no tiene un contacto
directo previo al viaje con los proveedores de los servicios. Con frecuencia, el tour
operador es quien asume el riesgo con los proveedores de los servicios incluidos
en el paquete, y debe pagarles tasas de penalizacin o superiores si los paquetes
no se venden.

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

Consumo colectivo turstico

2.80 Los servicios colectivos no de mercado renen todas las condiciones siguientes:26
a.

pueden presentarse simultneamente a cada uno de los miembros de la

comunidad o a determinadas secciones de la misma, como una regin o una
localidad particular.

b.

la utilizacin de esos servicios suele ser pasiva y no requiere un acuerdo

explcito o una participacin activa de todos los individuos implicados.

c.

la prestacin de un servicio colectivo a un individuo no reduce el monto

disponible para los restantes individuos de la misma comunidad o de una
seccin de la comunidad; es decir, no existe rivalidad en la adquisicin.

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

D. Formacin bruta de capital fijo turstica.

2.84 El anlisis de la formacin bruta de capital fijo y, de forma ms general, la

adquisicin neta de activos tangibles no financieros, es particularmente importante
para el turismo debido a que la existencia de una infraestructura bsica en
trminos de transporte, alojamiento, recreo, lugares de inters, etc. determina una
gran parte de los flujos de visitantes. A pesar de todo, es difcil identificar los
bienes de capital cuya adquisicin o produccin se deba a las necesidades de los
visitantes.
2.85 Una vez identificadas esas partidas de la formacin bruta de capital fijo que
guardan algn tipo de relacin con el turismo, establecer la intensidad de sus usos
implicados en esa oferta (que proporcionara la informacin para establecer el ratio
turstico de dicha partida), presenta todava ms dificultades. Podra variar a lo
largo de los aos, con un lapso de un ao, y presentar grandes discrepancias en
relacin al factor de uso turstico deseado que podra haber influido en el proceso
de decisin para su adquisicin.
2.86 Aquellas partidas de formacin bruta de capital fijo que guardan algn tipo de
relacin con el turismo se pueden clasificar, a grosso modo, en las siguientes
categoras:
a.

Activos fijos producidos especficos del turismo, es decir, activos

expresamente designados para producir bienes y servicios tursticos. Si no
existiese el turismo, dichos activos seran rigurosamente cuestionados en
trminos de su utilidad y valor. Por su naturaleza o diseo, podran no ser
fcilmente convertibles para usos no tursticos. Dichos activos se identifican
dentro de la Clasificacin de Productos Tursticos y se clasifican en amplias
categoras, consistentes con la clasificacin de activos fijos tangibles
producidos del SNA93; tales como los vagones para pasajeros o las
instalaciones de los hoteles.

b.

Inversin por parte de las ramas de actividad turstica en activos fijos

tangibles no especficos del turismo, es decir, diferentes de los
identificados anteriormente en (a); tales como los sistemas informticos de
los hoteles y los aparatos de lavandera. Se consideran relacionados con el
turismo, no debido a la naturaleza de los bienes, sino al uso que se hace de
ellos por parte de un productor caracterstico del turismo.

c.

Infraestructura desarrollada por las autoridades pblicas principalmente

para favorecer el turismo en un perodo de tiempo especfico, o que de hecho
favorece el turismo, aunque ste no haya sido necesariamente el objetivo
prioritario. En algunos casos, son necesarios en el proceso de produccin de
servicios tursticos particulares aunque no necesariamente se expresen en
trminos econmicos como parte de este proceso de produccin. No existe
posibilidad de utilizar un avin sin un aeropuerto; ni el transporte por carretera
es posible sin carreteras; un visitante no permanecer en una localidad si
no existe una infraestructura bsica en trminos de provisin de servicios
pblicos bsicos: agua, alcantarillado, electricidad, telecomunicaciones,
servicios de sanidad, etc. Son posibles diferentes casos:

33

El activo podra haber sido producido o adquirido, con la finalidad de ser

utilizado exclusiva o principalmente por los visitantes (desarrollo de reas
especficas para las actividades tursticas);
En el momento en el cual se llev a cabo y se decidi la inversin, podra
haber sido realizada con el criterio de uso exclusivo o principal por parte de los
visitantes en un momento de tiempo dado (el caso de las inversiones por un
acontecimiento especial como los Juegos Olmpicos, una importante reunin
internacional, etc.) pero tambin se plantea y se tiene en cuenta un posterior
uso no turstico en el proceso de toma de decisiones para esta inversin;
Podra ser dirigida de forma general a todas las actividades, y adems,
favorecer el turismo (el caso de un aeropuerto abierto a todo tipo de trfico, el
caso de una carretera que no sea de peaje, el caso de un hospital en una
zona frecuentada por los visitantes,...).

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

III. El enfoque de la oferta: conceptos bsicos y definiciones

A. Bienes y servicios especficos del turismo

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:

Productos caractersticos del turismo: aqullos que, en la mayora de los

pases, en ausencia de turismo dejaran de existir en cantidad significativa, o el
consumo se vera sensiblemente disminuido y para los que parece posible
obtener informacin estadstica.

CST 1.5

36

 Productos conexos al turismo: aqullos que son consumidos por los

visitantes en cantidades que resultan importantes para el visitante y/o el
proveedor aunque no figuran en la lista de productos caractersticos del
turismo.

Productos especficos del turismo: el conjunto de ambos, los productos

caractersticos del turismo y los productos conexos del turismo; por tanto,
estaran especficamente asociados a una compilacin especial.

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

Todos los Bienes y Servicios

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)

Dado que la experiencia sobre diseo y aplicacin de clasificaciones

comunes de bienes y servicios y actividades en el campo del turismo es
todava ms bien escasa, la OMT ha decidido limitar sus ambiciones de
comparabilidad, por ahora, y ha propuesto categoras bastante agregadas,
donde espera que la comparabilidad sea fiable y significativa. stas se
encuentran en el Anexo 4.

b)

Con ms experiencia procedente de los pases, y la aprobacin de

clasificaciones internacionales de bienes y servicios tursticos (el CPT) y de
actividades (la CIUAT), integradas dentro de las clasificaciones
internacionales (CCP rev.1 para productos, CIIU rev3 para actividades) que
estn actualmente en discusin, dicha propuesta ser modificada.

SNA93 21.61 y 21.62

38

B. Actividades caractersticas del turismo.

3.18 El SNA93 destaca, el anlisis de los productores caractersticos en una cuenta

satlite:
En una cuenta satlite, la atencin se centra principalmente, tratndose de la
produccin, en el anlisis de las actividades y productores caractersticos. Segn
se ha explicado (p.e. 21.61 referencia aadida), los bienes y servicios
caractersticos son los tpicos del campo en estudio. Las actividades en las cuales
se originan se denominan caractersticas y los productores que las realizan reciben
6
el nombre de productores caractersticos.

3.19 Dado que ya se ha definido el conjunto de productos caractersticos que sern

objeto de comparaciones internacionales, la discusin sobre actividades
productivas caractersticas del turismo podra darse por concluida diciendo que
pueden ser fcilmente identificadas como aquellas actividades productivas que
producen un producto principal que ha sido previamente identificado como
7
caracterstico del turismo.
En el Anexo 4, se puede encontrar una lista de
aquellas actividades caractersticas del turismo.
3.20 De forma anloga, las actividades conexas se pueden identificar como aquellas
actividades productivas que producen un producto principal que previamente se ha
identificado como conexo al turismo.
3.21 Un aspecto importante de las actividades caractersticas y conexas al turismo es
que deben dirigirse al visitante, es decir, debe existir un contacto directo entre el
proveedor del producto y el consumidor. Para la mayora de los servicios, el
productor y el vendedor coinciden; por tanto no existe tal restriccin. En el caso de
los bienes, sin embargo, normalmente existen uno o ms intermediarios entre el
productor del bien y su consumidor ltimo.
3.22 Generalmente, es el comerciante minorista de un bien quien est en contacto
directo (fsico) con el consumidor, y no el productor. En consecuencia, para los
fines de la Cuenta Satlite de Turismo, la actividad productiva asociada con
cualquier bien suministrado a los consumidores normalmente ser el comerciante
minorista de este bien, porque es esta unidad la que est en contacto con el
visitante. En algunos casos, el minorista puede coincidir con la unidad productora,
como los artesanos que fabrican artculos y los venden directamente a los
8
visitantes, pero este caso es poco frecuente y no se tendr en cuenta.
3.23 Las agencias de viajes merecen una consideracin especial porque venden al por
menor servicios de viajes, como el transporte areo, aunque los que prestan el servicio
de transporte areo tambin estn en contacto directo con los visitantes cuando
9
realizan sus viajes. Ambas, las agencias de viaje y las compaas areas, se califican
como actividades productivas caractersticas del turismo.

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

3.24 La misma situacin se produce en el caso de los tour operadores, y tambin se

aplica la misma solucin: el tour operador y los proveedores de los servicios
pueden calificarse como actividades productivas caractersticas del turismo.
3.25 Debido al criterio dado para la determinacin de productos caractersticos del turismo y
productos conexos al turismo, algunas actividades productivas se podran considerar
como caractersticas del, o conexas al, turismo a pesar de que su produccin tpica no
se venda principalmente a los visitantes debido a la importancia que tiene para los
visitantes el bien tpico. Este es el caso de los restaurantes, o de los modos de
transporte donde el traslado cotidiano al centro de trabajo o de estudio es importante, o
cuando la actividad del transporte de mercancas no puede ser diferenciada, en
trminos estadsticos, de la del transporte de pasajeros.
3.26 Un pas, al desarrollar una CST, debera establecer su propia lista de actividades
10
de actividades
conexas al turismo a partir de la enumeracin de la CIUAT
productivas relacionadas con el turismo que se dirigen directamente a los visitantes.
3.27 Dicha lista de actividades conexas al turismo debera incluir las actividades
productivas cuya parte de produccin principal ha sido identificada como producto
conexo y de suficiente importancia, en s mismo, para ser identificado y
cuantificado de forma independiente.
3.28 Dicha lista de actividades productivas conexas al turismo debera excluir:
a.
b.
c.

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

el consumo turstico en un pas sea igual a la produccin de las actividades

productivas caractersticas del turismo.
Cuadro 3.1: Enfoque del anlisis de la oferta turstica y del consumo turstico
Actividades productivas
caractersticas del turismo
Produccin
principal
Productos
ofrecidos a:

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

C. Ramas de actividad turstica (o Industrias tursticas)

3.31 Tericamente, el productor caracterstico es una unidad de produccin

homognea, es decir, una unidad de produccin en la que se realiza una nica
actividad productiva. Sin embargo, dicha unidad no suele ser una unidad
normalmente observable y se trata, ms bien de una unidad conceptual o abstracta
12
que de una realidad.
Consecuentemente, a efectos del anlisis, los
establecimientos cuya actividad principal es una actividad caracterstica pueden
13
La actividad
incluirse en su totalidad entre las ramas de actividad turstica.
productiva principal se define como la actividad de un establecimiento cuyo valor
aadido bruto supera al de cualquier otra actividad productiva realizada dentro de
14
la misma unidad.
3.32 Como se seal, la unidad estadstica a utilizar es el establecimiento, el cual se define
como una empresa o parte de una empresa situada en un nico emplazamiento y en
el que slo se realiza una actividad productiva (no auxiliar) o en el que la actividad
15
productiva principal representa la mayor parte del valor aadido.
3.33 Dentro del enfoque funcional, el SNA93 define la rama de actividad como
grupos de establecimientos dedicados a la misma clase de actividad
16
productiva.
De acuerdo con esta definicin, el conjunto de actividades
caractersticas del turismo no engloba una rama de actividad nica, sino que este
12

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

conjunto, incluye un nmero de clases de ramas de actividad en el sentido de la

CIIU. Consecuentemente, la CST define las ramas de actividad turstica como
todos los establecimientos cuya actividad productiva principal es una actividad
productiva caracterstica del turismo.
C.1

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.

El valor aadido bruto se define como el valor de la produccin menos el

valor del consumo intermedio;

b.

El valor aadido neto se define como el valor aadido bruto menos el

consumo de capital fijo.

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

3.38 El empleo es una variable de gran importancia en el anlisis econmico de las

actividades productivas, y lo mismo sucede en el caso del turismo. En general, las
actividades relacionadas con el turismo son relativamente intensas en mano de
obra y, por tanto, existen muchas expectativas relativas al efecto del desarrollo del
turismo sobre el empleo de un pas y sobre la renta personal de la poblacin
activa.
3.39 El empleo se puede describir a travs de varios indicadores complementarios, y el
SNA93 recomienda el uso de tres de ellos como los ms relevantes. Son los
siguientes:
El primero tiene que ver con el nmero de puestos de trabajo, definido como un
contrato explcito o implcito entre una persona y una unidad institucional para
realizar un trabajo a cambio de remuneracin durante un perodo definido o hasta
nuevo aviso. La unidad institucional puede ser el propietario de una empresa no
constituida en sociedad; en tal caso, la persona se denomina autnomo y obtiene
18
un ingreso mixto. El nmero de puestos de trabajo no es equivalente al nmero
de personas empleadas, dado que un individuo podra tener ms de un trabajo en
las ramas de actividad turstica, o en otras actividades no caractersticas.
Un segundo indicador del empleo es el total de horas trabajadas. Esta es una
medida convencional del insumo de la mano de obra, y se define como el
agregado de las horas efectivamente trabajadas durante el ao en puestos de
19
trabajo asalariados y autnomos.
Dado que no todos los puestos de trabajo
requieren necesariamente del mismo nmero de horas trabajadas, este indicador
es diferente del anterior, y permite comparaciones ms precisas entre las
actividades productivas y entre pases.
El tercero se refiere al empleo equivalente a tiempo completo, y es el nmero de
puestos de trabajo equivalentes a tiempo completo, y se define como el total de
horas trabajadas dividido por el promedio anual de horas trabajadas en puestos de
20
trabajo a tiempo completo.

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

zonas de playa sern visitadas mayoritariamente durante los meses clidos o

templados del ao. En consecuencia, el empleo de las actividades caractersticas
del turismo fluctuar, de forma estacional, con ms intensidad que otras
actividades.

3.42 Esto subraya la importancia de medir el empleo a travs de diferentes indicadores

que se complementen unos con otros y puedan no tener una aplicacin general en
la economa. Estos indicadores incluyen: el nmero de puestos de trabajo por
mes, los puestos de trabajo a tiempo completo frente a los puestos de trabajo a
tiempo parcial, puestos de trabajo permanente frente a puestos de trabajo
eventual, y el total de horas trabajadas.
C.3

Formacin bruta de capital fijo

3.43 La formacin bruta de capital fijo en las ramas de actividad turstica es un

componente importante de la descripcin y anlisis del turismo, puesto que
muestra como se anticipa el futuro por parte de los protagonistas del lado de la
oferta. Esta importancia ha sido reconocida, y la Formacin Bruta de Capital Fijo
Turstica est compuesta por dos importantes partes diferentes: la primera,
identifica la Formacin Bruta de Capital Fijo Turstica a travs de una lista de
artculos especficos; mientras que la segunda parte identifica la Formacin Bruta
de Capital Fijo de cualquier activo tangible producido por las ramas de actividad
turstica.

44

IV. Tablas, cuentas y agregados

4.1

Una CST no es ms que un conjunto de definiciones y clasificaciones integradas

en tablas organizadas de una forma lgica y consistente que permite contemplar
la magnitud econmica completa del turismo tanto en su aspecto de demanda
como en el de oferta. En consecuencia, este captulo, que describe las tablas y
agregados, constituye la parte central del marco conceptual de la CST.

4.2

Este captulo est relacionado con el primer tipo de escenario ya mencionado ; en

consecuencia, las tablas, cuentas y principales agregados se refieren a la CST
propuesta.

A.

Descripcin de las tablas y cuentas

4.3

La Cuenta Satlite de Turismo est compuesta por un conjunto de diez tablas

derivadas a partir de, o relacionadas con, el conjunto de cuadros del SNA93
relativos al origen y utilizacin de los bienes y servicios. Este conjunto constituye
el ncleo central para establecer comparaciones internacionales de los impactos
econmicos del turismo entre las economas.

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.

La obtencin de datos sobre los productos y actividades productivas

caractersticos del turismo a partir de las bases de datos utilizadas para la
elaboracin de matrices de recursos y empleos de las Cuentas Nacionales;
cuanto mayor es el nivel de detalle en la clasificacin, ms complicado y
difcil resulta el procedimiento.

b.

La transformacin de los paquetes tursticos a partir de su valoracin bruta de las

Cuentas Nacionales, a la valoracin neta requerida por la CST, con el fin de
separar los servicios del tour operador de los componentes del paquete, ya que
ambos, los servicios del tour operador y los servicios incorporados en el paquete,
se consideran como si fueran consumidos por parte de los visitantes.

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

productiva en contacto directo con los visitantes (ejemplo: comercio al por

menor de una farmacia), y el resto del valor de los bienes considerados como
productos no especficos (ejemplo: medicinas).
e.

Finalmente, dentro de los usos, es necesario identificar el consumo turstico en

todos sus componentes (incluidas las operaciones monetarias, operaciones no
monetarias, y gastos de negocios) distinguindolos del consumo no turstico.

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

A continuacin, figura la tabla de oferta donde se pone un especial nfasis sobre

los productos caractersticos del turismo y las actividades caractersticas del
turismo (tabla 5) dejando la opcin a los pases de identificar ms productos o
actividades si fuera posible.

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

A pesar de las dificultades para su evaluacin pero reconociendo su importancia

central, se incluye en el conjunto bsico de tablas de la CST una tabla que hace
referencia al empleo (tabla 7).

4.9

Se puede decir lo mismo de la formacin bruta de capital fijo y del consumo de

servicios colectivos no de mercado; con el fin de resaltar su importancia como
componentes del agregado central que constituye la demanda turstica, una tabla para
cada uno de ellos es parte de la recomendacin bsica (tablas 8 y 9 respectivamente),
a fin de que se pueda compilar legtimamente el agregado de la demanda turstica.

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

acompaada de claras referencias a la cobertura de los agregados y a la

metodologa utilizada en sus estimaciones.

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

4.14 En todas las tablas se utilizan las mismas clasificaciones de productos y

actividades.
4.15 Los productos se clasifican en tres amplias categoras: productos caractersticos,
productos conexos y productos no especficos.
4.16 Con el fin de mantener la comparabilidad internacional, la CST propuesta incluye
una lista de productos caractersticos agregados, cuyo contenido preciso en
trminos de componentes de la CCP se puede encontrar en el Anexo 4. Estas
partidas son aqullas que figuran en las tablas.
4.17 Respecto a los productos conexos, tambin los pases deberan establecer la lista
de bienes y servicios de inters turstico secundario y objeto de anlisis detallado.
4.18 Los productos no especficos son todos aqullos que no son caractersticos ni
conexos; no se consideran de principal inters turstico directo.
4.19 Se recomienda separar claramente los bienes de los servicios, debido a las
necesidades, en una cierta fase de la elaboracin, de diferenciar el valor de los
servicios del minorista sobre los bienes del resto del valor de los bienes a precios
de comprador.
4.20 Respecto a las unidades de produccin, existen tres categoras principales de
actividades que estn definidas por su producto principal. La primera, actividades
caractersticas del turismo, estn tambin definidas en la CST y su lista y
composicin se pueden encontrar en el Anexo 4; constituyen las actividades sobre
las que se pretende establecer la comparabilidad internacional en una primera
2
etapa. Corresponden a los productos caractersticos y se definen al mismo nivel
agregado, con la excepcin de las agencias de viajes, organizadores de viajes y
servicios de guas tursticos que se presentan de forma agregada en trminos de
3
actividades, y de forma detallada en trminos de productos.
4.21 La segunda categora, actividades conexas al turismo, son aquellas actividades
que producen tpicamente productos conexos al turismo, propios de cada pas o
2

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

grupo de pases, y que el responsable de la compilacin considera necesario

presentar de forma separada para el anlisis.

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

valoran en trminos netos: esta diferencia en valor figurara en la fila diferencia

neta de los paquetes tursticos. Esta diferencia, para el total de los visitantes,
debera coincidir con la diferencia entre el total de la columna 5(a) y el total de la
columna 4(b) de la hoja de trabajo 2a.

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.

Los valores de la columna 1 proceden de la valoracin bruta de los paquetes

tursticos de la tabla (1);
Los valores de la columna 2 proceden de la valoracin bruta de los paquetes
tursticos de la tabla (2);
Los valores de la columna 3 proceden de la valoracin bruta de los paquetes
tursticos de la columna proveedores residentes de la tabla (3);
Los valores de la columna 4 proceden de la valoracin bruta de los paquetes
tursticos de la columna de proveedores no residentes de la tabla (3);
Los valores de la columna 5 proceden de la columna adquiridos a
proveedores residentes de la hoja de trabajo (3a);

49

Los valores de la columna 6 proceden de la columna adquiridos a

proveedores no residentes de la hoja de trabajo (3a);

4.33 En la tabla 4b, estos flujos se transforman, y hablamos de una valoracin neta o
presentacin ajustada. Esta valoracin neta consiste en:

La valoracin neta de los paquetes tursticos.

La obtencin del valor de los servicios de las agencias de viajes a partir de
los costes de los servicios en los que estn includos.
El desglose del valor de los bienes adquiridos por los visitantes en margen de
minorista, y el resto del valor a precios de comprador.

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

componente de la oferta, de forma global y posiblemente por actividades y por

productos, con ratios adecuados para cada caso si fuera posible.

4.45 En la tabla 6, tambin se presenta para la mayora de las variables presentadas

en columnas, una columna para la participacin turstica o ratio turstico. El
objetivo es establecer qu parte del valor de la variable es atribuible al consumo
turstico. Respecto a la produccin (la parte superior de la tabla), estos valores de
la participacin del turismo se pueden establecer de diferentes formas: a partir de
informacin directa de los proveedores (informacin de sus tipos de clientes), a
partir de los visitantes (encuestas muestrales de gastos por productos), o a partir
de la opinin de expertos que conocen bien los comportamientos.
4.46 A partir de la participacin turstica establecida para la produccin, es posible a
travs de diferentes clculos que conllevan supuestos sobre las tecnologas
aplicadas a los procesos de produccin de los establecimientos, estimar para cada
actividad el consumo intermedio, y a partir de la diferencia con el valor de la
produccin atribuida al consumo turstico, calcular el valor aadido generado por el
consumo turstico. Estos procedimientos, normalmente, suponen el uso de
tcnicas input-output y de procesos de reduccin desde una tabla de origen y
utilizacin a una tabla input-output cuadrada de producto por producto.
4.47 Este sera el nico caso, en la elaboracin de la CST, donde se utilizaran
modelos para compilar algunos resultados importantes en lugar de usar datos
recogidos directamente de las estadsticas; esto se debe al hecho de que como ya
se ha comentado ampliamente, el valor aadido est estrictamente asociado a un
proceso de produccin y no a una produccin especfica.
4.48 En consecuencia, para cada actividad se puede establecer el valor aadido (a
precios bsicos) correspondiente al consumo turstico. Como resultado de sumar
todas las actividades productivas se puede obtener el valor aadido total (a
precios bsicos) correspondiente al consumo turstico.
4.49 A partir de la tabla 6 se puede obtener tanto el VAT como el PIB generado por el
consumo turstico. El VAT se obtiene al sumar el valor aadido correspondiente al
consumo turstico de todas las actividades. Para obtener el PIB generado por el
consumo turstico, se debera aadir al VAT los impuestos netos de subvenciones
sobre los productos y sobre las importaciones del consumo turstico, cuyo valor es
exactamente la diferencia entre el consumo turstico valorado a precios de
comprador y a precios bsicos.

52

4.50 Tericamente, estos agregados (VAT y PIB Turstico) 6 deberan ser

independientes del detalle con que se realicen estos clculos, y en particular, de
las actividades productivas caractersticas del turismo que han sido identificadas.
Sin embargo, en la prctica, no es as. Cuanto ms detallado es el anlisis y ms
precisos y rigurosos son los supuestos sobre la forma en que el consumo turstico
afecta a cada actividad productiva, ms precisa es la medida.
Tabla 7: El empleo en las ramas de actividad turstica

4.51 La recomendacin bsica de la CST reconoce las dificultades que encuentran la

mayora de los responsables de la compilacin en la evaluacin del empleo.
Estacionalidad, gran variabilidad en las condiciones laborales, flexibilidad y la poca
formalizacin de muchos contratos laborales en muchas unidades de produccin
pequeas, son los principales obstculos para obtener datos significativos. Esto
explica porqu, aunque no existe duda de que el empleo es una variable
fundamental a la hora de describir la importancia econmica del turismo, las
limitaciones estadsticas no permiten ser muy ambiciosos por ahora.
4.52 La evaluacin del empleo estar, por tanto, limitada al empleo en las ramas de
actividad turstica, y el indicador para expresar su magnitud ser el ms simple
posible: el nmero de puestos de trabajo. La tabla 7 presenta los niveles de
empleo y los insumos de mano de obra de las actividades caractersticas del
turismo a travs del nico indicador, el nmero de puestos de trabajo.
4.53 Se proponen dos grandes desgloses de esta variable: uno de acuerdo al sexo de
la persona empleada, y el otro de acuerdo a la categora de la clasificacin
simplificada del empleo donde nicamente se diferencian los asalariados del resto
de la poblacin ocupada.
4.54 Como una variable adicional, tambin se recoge el nmero de establecimientos
para cada rama de actividad turstica, a fin de que pueda ser calculado un nmero
medio de personas empleadas por sexo y por categora de empleo, para cada
establecimiento.
4.55 En consecuencia, la medida aqu propuesta se refiere a una cuantificacin
limitada del empleo de acuerdo a su significado estadstico (dado que no todo el
volumen relativo a una rama de actividad corresponde al consumo turstico) y a su
cobertura (dado que existen diferentes niveles de empleo en las ramas de
7
actividad no turstica que corresponden parcialmente al consumo turstico).

6
7

CST 4.67 a 4.77 para la definicin de estos agregados

CST 5.46

53

Tabla 8: Formacin bruta de capital fijo turstica

4.56 La tabla 8 presenta simultneamente la formacin de capital fijo detallada de la

economa de compilacin de los activos fijos producidos especficos del turismo,
adquiridos por las ramas de actividad turstica y por los productores ajenos a las
ramas de actividad turstica, as como la formacin bruta de capital fijo de las
ramas de actividad turstica en activos producidos no especficos del turismo.
4.57 Los activos fijos producidos especficos del turismo figuran en la Clasificacin de
Productos Tursticos, y a efectos de la tabulacin se clasifican en amplias
categoras, en lnea con la recomendacin del SNA93 en este campo:
a.

Las viviendas incluyen las casas de vacaciones y otras segundas viviendas

que no constituyan la residencia principal del hogar y adquiridas con el
propsito de ser utilizadas de forma no permanente por parte de los
miembros del hogar que la poseen. Tambin podran haber sido adquiridas o
construidas con el objetivo particular de ser dedicadas para la atencin a
visitantes, de acuerdo con diferentes tipos de contratos, incluidos los
programas de tiempo compartido.

b.

Otros edificios y construcciones, comprenden aqullos que estn

diseados especficamente con el fin de proporcionar productos
caractersticos del turismo. Ejemplos a considerar en este apartado son:
hoteles y otros alojamientos colectivos; restaurantes y establecimientos
similares donde se sirven comidas y bebidas; estadios, plazas y otros lugares
para la prctica de deportes y otras actividades recreativas, en terminales
para viajeros areas, martimas y ferroviarias.

c.

Maquinaria y bienes de equipo comprenden todos los bienes de equipo

asociados directamente con la provisin de servicios caractersticos y que se
consideran caractersticos del turismo, tales como, bienes de equipo para la
preparacin industrial de comidas en restaurantes, bienes de equipo
especiales de las terminales para facilitar los servicios adecuados a los
pasajeros; todos los bienes para la prctica de deportes y similares
identificados como bienes de consumo duradero tursticos cuando son
adquiridos por los visitantes y cuando son adquiridos por los productores con
el fin de ser alquilados, etc..

d.

Bienes de equipo para el transporte pblico de pasajeros, comprende la

flota de aviones, veleros, autobuses acondicionados para viajes a larga
distancia, trenes, cruceros, etc., excepto los bienes de equipo para el
transporte de mercancas o de no visitantes (por ejemplo: trenes para el
traslado diario al centro de trabajo o de estudio).

e.

Principales mejoras en terrenos, llevadas a cabo por el sector privado en

forma de recuperacin de terreno del mar para la construccin de diques,
muros de contencin o presas, limpieza de bosques, rocas, etc. con el fin de
posibilitar el uso del terreno para fines tursticos.

54

Tabla 9: Consumo colectivo turstico

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

planificacin y coordinacin general

elaboracin de estadsticas y de informacin de base relativa al turismo

administracin de oficinas de informacin

control y regulacin de los establecimientos que estn en contacto con los

visitantes (hoteles, restaurantes, parques de recreo, etc.)
controles especficos a la entrada de los visitantes: emisin de visados y
controles en frontera
servicios especiales de defensa civil relacionados con la proteccin de visitantes

4.59 Debe resaltarse que se excluye la provisin de servicios individuales no de mercado,

como aqullos que proporcionan los parques nacionales, museos, etc., ya que se
consideran dentro de las transferencias sociales en especie a los visitantes, y son
parte del consumo (total) de los visitantes que se ha acordado denominar consumo
turstico.
4.60 La tabla 9 sugiere una recogida de esta informacin por tipo de servicio y nivel de
la administracin pblica. La produccin se mide, como siempre en el caso de los
servicios no de mercado en el SNA93, a travs de los costes de produccin,
incluyendo el consumo de capital fijo como un componente de estos costes.
Tabla 10: indicadores fsicos sin expresin monetaria

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

4.62 Los agregados no son las caractersticas ms importantes de la Cuenta Satlite de

Turismo, cuyo primer objetivo es facilitar informacin analtica y detallada sobre el
Turismo en todos sus aspectos: composicin del consumo turstico, actividades
productivas ms afectadas por las actividades de los visitantes, relacin con otras
actividades productivas, relacin entre los diferentes enfoques posibles, etc. No
obstante, tienen un importante impacto poltico (porque miden en trminos
8

SNA93 21.5, 21.113

55

cuantitativos la importancia del turismo en la economa de compilacin), que no puede

ser obviado.

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.

Los principales agregados

B.1.a.

Consumo turstico

4.66 En primer lugar, y por encima de todo, el turismo es bsicamente un concepto de

demanda, ms precisamente un concepto de consumo. Las caractersticas del visitante
(consumidor) determinan si el gasto en consumo de un producto est relacionado con el
turismo o no. Por tanto, es legtimo conceder una importancia particular a los agregados
que se centran en el consumo. Como se discuti en el captulo II, las formas de turismo
son aspectos importantes que se deben tener en cuenta. El consumo interior turstico
considera, de forma general, la suma de todas las formas de consumo turstico dentro
de una economa. Sin embargo, desde un punto de vista prctico, a pesar de que es
posible y necesario, evaluar el total del consumo no monetario dentro de una economa
(y est hecho en las hojas de trabajo 1, 3a y 3b) parece difcil establecer el valor de este
tipo de consumo turstico por formas, el cual es necesario para medir el total del
consumo turstico (monetario y no monetario) por formas.
4.67 En consecuencia, y por razones prcticas, los siguientes agregados caracterizarn
al turismo desde un punto de vista del consumo:

Consumo turstico receptor (nicamente operaciones monetarias).

Consumo turstico interno (nicamente operaciones monetarias).
Consumo turstico emisor (nicamente operaciones monetarias).
Consumo turstico interior (nicamente operaciones monetarias).
Consumo interior turstico (nicamente operaciones monetarias).
Total del consumo interior turstico (todas las operaciones: monetarias y no
monetarias): al agregado anterior se aade el total de todas las operaciones
tursticas no monetarias dentro de la economa.

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

4.70 El valor aadido de las ramas de actividad Turstica, simplemente corresponde

a la suma del valor aadido total de todos los productores caractersticos, sin
considerar si toda, o incluso parte, de su produccin se suministra a los visitantes,
y no tiene en cuenta el efecto del consumo turstico sobre otras actividades
productivas que pudieran dirigirse a ellos.
4.71 El valor aadido de las ramas de actividad turstica, que es el indicador empleado
generalmente para medir la importancia de una actividad productiva, probablemente
sea un indicador inadecuado de la magnitud del turismo en una economa nacional. La
demanda que realizan los visitantes de la produccin de los diversos productores
caractersticos puede variar desde una gran parte del total de la produccin (ejemplo:
transporte areo de pasajeros en lnea regular, hoteles) a una pequea proporcin
(ejemplo: restaurantes con servicio completo). Dado que el carcter turstico de un
producto particular no se define por su naturaleza particular, sino por la finalidad
perseguida por el consumidor en su compra, se produce una mayor diferencia entre la
produccin de las ramas de actividad turstica y el consumo interior turstico que para
cualquier otro fenmeno econmico definido de forma funcional, como la sanidad o la
enseanza. El Valor Aadido de las ramas de actividad turstica, por tanto, puede
distorsionar el valor aadido efectivamente atribuido a la actividad turstica de un pas.
Valor Aadido Turstico

4.72 En consecuencia, y debido al hecho de que, por extensin y a travs de un

clculo, un valor aadido se puede asociar al valor de parte de la produccin de
una unidad productiva, el Valor Aadido Turstico (VAT) se define como el valor
aadido generado en la economa por las ramas de actividad turstica y otras
ramas de actividad en respuesta al consumo interior turstico.
4.73 El Valor Aadido Turstico incluye la proporcin del valor aadido generado en el
proceso de provisin de bienes y servicios, directamente a los visitantes, o a
quienes sern visitantes, o a terceros para su provecho, por todas las ramas de
actividad, pertenezcan o no a las ramas de actividad turstica.
4.74 Por ejemplo, el Valor Aadido de las Ramas de Actividad Turstica incluira todo el
valor aadido generado por los restaurantes. El Valor Aadido Turstico (VAT),
incluira el valor aadido generado por la provisin de comidas en restaurantes a
los visitantes, pero no considerara el valor aadido correspondiente a la provisin
de comidas por parte de estos mismos restaurantes a no visitantes. Asimismo
excluira el valor aadido generado por los restaurantes en cualquier otra actividad
secundaria, como por ejemplo el catering a empresas locales, el alquiler de
locales a terceras partes, etc. y cualquier otro producto no suministrado a los
visitantes.
57

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

Cuadro 4.1: Relacin de los diferentes agregados econmicos que caracterizan la

magnitud de las ramas de actividad turstica y la del turismo.
Agregados del turismo

Valor aadido(a precios

bsicos) generado por la
oferta a visitantes por las
ramas de actividad turstica *
Valor aadido (a precios
bsicos) generado por la
oferta a no visitantes por las
ramas de actividad turstica
Valor aadido(a precios
bsicos) generado por la
oferta a visitantes por las
ramas de actividad no
turstica *
Valor aadido(a precios
bsicos) generado por la
oferta a no visitantes por las
ramas de actividad no
turstica
Impuestos netos sobre los
productos y las importaciones
incluidos en el valor del
consumo turstico (a precios
de comprador)

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.

4.80 Aqu es importante plantear dos cuestiones:

El nico indicador que de forma estricta caracteriza a la oferta turstica es el

valor aadido de las ramas de actividad turstica. El VAT y el PIB turstico
resultan de la aproximacin de la oferta y el consumo, dentro de la CST. Esta
aproximacin es esencial para la confeccin de una CST y no puede ser
llevada a cabo sin su consideracin.
A pesar de que los dos ltimos indicadores pueden proporcionar una medida
de la importancia econmica del turismo en un pas en la misma lnea que lo
hace el PIB de cualquier actividad productiva, stos no se refieren al turismo
como una actividad productiva, por s misma comparable a las actividades
productivas del SNA93. Son indicadores que resultan a partir de una
aproximacin del consumo y la oferta del turismo, y sus valores dependern
del mbito de medida del consumo turstico que adopte un pas.

59

B.2.

Otros agregados

B.2.a. Empleo turstico

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

B.2.b. Formacin bruta de capital fijo turstica

4.88 La evaluacin de un agregado puro de la formacin bruta de capital fijo turstica,

esto es, un valor de la formacin bruta de capital fijo que pudiera corresponder
verdaderamente al consumo turstico, requiere de dos etapas: en la primera, la
identificacin de los bienes que constituyen aquellos bienes de capital asociados a
los servicios a visitantes; a continuacin, la determinacin de una participacin
turstica asociada a cada uno de los componentes de la inversin.
4.89 Referente a la primera etapa, posibilita identificar las dos primeras categoras de
10
activos fijos producidos tangibles, que han sido considerados previamente , ya
que constituyen los bienes asociados con el turismo, a saber, activos fijos
tangibles especficos del turismo, as como la formacin bruta de capital fijo de las
ramas de actividad turstica. Sin embargo, no existe ninguna experiencia aplicada
a la identificacin de la inversin de la autoridad pblica en beneficio del turismo
debido a que, en la mayora de los casos, los beneficios de estas inversiones son
compartidas por una poblacin muy amplia.
4.90 Debido a las dificultades conceptuales y de clculo, as como a la carencia de
experiencia en el campo del anlisis funcional de la formacin bruta de capital fijo
de la autoridad pblica, la CST, de momento excluir de la cobertura de la
formacin bruta de capital fijo turstica la inversin en infraestructuras pblicas en
relacin con el transporte.
4.91 Respecto a la segunda etapa de la estimacin de la formacin bruta de capital fijo
del turismo, no se har ningn esfuerzo para intentar relacionar la proporcin del
consumo turstico a la formacin bruta de capital fijo, porque en este caso, de
nuevo, no existe evidencia ni ninguna experiencia de que la compilacin de dicha
participacin tenga algun significado importante.
4.92 En consecuencia, y por ahora, la CST nicamente considerar dos agregados
generales:

Formacin bruta de capital fijo en activos fijos producidos especficos del

turismo, por parte de todas las actividades productivas econmicas.

El total de la formacin bruta de capital fijo turstica, que aade al agregado

anterior la formacin bruta de capital fijo de las ramas de actividad turstica
en activos fijos no especficos del turismo.

4.93 Esta decisin nicamente refleja la escasez de fuentes estadsticas y de

investigacin terica en el campo de la evaluacin de la formacin de capital y, de
ninguna forma, constituye un soporte terico del tema.
B.2.c. Consumo colectivo turstico

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

4.95 El sector pblico juega un papel importante en el desarrollo armonioso de las

actividades del turismo. Establece el marco legal que cubre la actividad del turismo.
Establece ciertos controles sobre la produccin de servicios y, en algunos casos,
garantiza la calidad del servicio que se facilita. Establece el marco legal para la
inversin privada y regula normas para la conservacin del medio ambiente y del
patrimonio histrico y cultural. Estudia los flujos y ordena ciertas iniciativas de carcter
pblico para atraer el flujo de visitantes a ciertas localidades y en determinadas
temporadas. Organiza importantes eventos y coordina las iniciativas privadas que
estn implicadas en atender a los visitantes. En ciertos casos, organiza y controla la
financiacin de las inversiones requeridas para el turismo.
4.96 Estas funciones pueden ser desarrolladas a diferentes niveles de la administracin
pblica: a nivel nacional, a nivel regional (subnacional) e incluso a nivel de entidades
locales.
4.97 El valor de estas diferentes actividades desarrolladas por la administracin pblica se
puede establecer de acuerdo a los mismos parmetros de medida de cualquier otro
servicio colectivo no de mercado, es decir, a travs de sus costes de produccin. El
valor del consumo es, por convenio, igual al valor de la produccin.
4.98 Sin embargo, adems deben admitirse sus limitaciones conceptuales, ya que
nicamente existe experiencia parcial y limitada en este tipo de medida. En
consecuencia, y por ahora, en la lnea de los esfuerzos realizados por la OMT durante
aos con el fin de fomentar el papel de las administraciones tursticas nacionales y
otros organismos y evaluar la efectividad de sus trabajos, la CST incluir una
estimacin global del consumo colectivo turstico, cuyos componentes se presentan
en la tabla 9.
B.2.d. Demanda turstica

4.99 Si el consumo interior turstico, definido como el consumo (efectivo) de los

visitantes, es el agregado central para cualificar la magnitud de la demanda directa
de los visitantes dentro de una economa, debe admitirse que es legtimo
considerar que dicho agregado podra ser complementado de forma vlida con
otros componentes de la demanda final generados por esta atencin a los
visitantes y con la cual no existe duplicacin posible.
4.100 En lnea con las recomendaciones del SNA93, calificar el turismo como un campo de
11
inters funcional , y con el indicador general que se presenta dentro de este
contexto, se puede confeccionar un agregado adicional que caracterice la magnitud
del turismo, denominado demanda turstica, que resulta de la suma del consumo
turstico, la formacin bruta de capital fijo turstica y el consumo colectivo.
4.101 Coherentemente con los comentarios anteriores, 12 el presente marco conceptual no
propone la estimacin de este agregado hasta que se logre una mayor experiencia e
investigacin metodolgica en relacin con la implementacin de la CST.
4.102 Sin embargo debe observarse que, como sucede en el caso del consumo turstico
y como una consecuencia directa de la composicin de este consumo, que incluye
11
12

SNA93, Cap.21
CST 4.83, 4.90 y 4.96

62

partidas correspondientes al consumo intermedio de las actividades productivas,

esta demanda turstica no se puede considerar como parte de la demanda final y,
por tanto, no puede ser expresada de forma precisa de acuerdo con las Cuentas
Nacionales como una proporcin del PIB generado por el turismo.
C.

Orientaciones para la compilacin de los agregados y las tablas

4.103 Es difcil enunciar unas directrices precisas y nicas para la compilacin de

agregados y tablas, dado que para cada pas dependern de las siguientes
consideraciones:
a.

b.

c.

d.
e.

f.

g.

h.

La importancia global del turismo en sus diferentes formas en la economa.

Para algunos pases, el turismo interno tendr una importancia relativamente
reducida y podra concederle una menor prioridad, mientras que en otros
constituye la parte ms importante del turismo y no puede ser relegado a un
segundo lugar.
La importancia global de los excursionistas en comparacin con los turistas.
Para algunos pases, los excursionistas pueden tener menor inters,
mientras que otras economas pueden depender en gran medida de las
excursiones de los pasajeros en cruceros.
El estado de las estadsticas y de los recursos estadsticos disponibles para
elaborar las Cuentas Nacionales de forma consistente con el SNA93. Desde
que la CST, por definicin, est integrada en el sistema de las Cuentas
Nacionales de un pas, su elaboracin est a expensas de en qu medida
las Cuentas Nacionales de un pas estn en concordancia con el SNA93. El
marco de la CST asume que un pas posee las cuentas de produccin
completas de acuerdo al SNA93, y un desglose bastante bueno de las
operaciones y de los agentes que las llevan a cabo.
Las estadsticas disponibles sobre la actividad del turismo a, desde, y dentro
de, la economa de compilacin, y en particular sobre los detalles del
consumo de los visitantes.
Los conocimientos de la forma de operar de las agencias de viajes y de los touroperadores (tanto residentes como no residentes) en la economa de
compilacin, sus relaciones con otras actividades, sus prcticas contables y sus
cuentas.
El conocimiento detallado de las operaciones no monetarias y, en particular,
de las transferencias en especie por parte de la administracin pblica y de
los sistemas de la seguridad social, puesto que de esta forma es posible
identificar a los visitantes favorecidos.
Informacin pormenorizada sobre las actividades productivas, tanto de mercado
como de no mercado, y en particular de los servicios mayoritariamente
demandados por los visitantes. Deberan incluirse estadsticas pormenorizadas
sobre la produccin, insumos, valor aadido, empleo, activos producidos y
formacin de capital fijo.
Los recursos tcnicos y financieros destinados a la elaboracin de la CST; la
elaboracin de una CST requiere condiciones especiales del personal
implicado en el proyecto, puesto que deben tener experiencia en diversos
campos de las estadsticas econmicas as como en cuentas nacionales, en
estadsticas del turismo y en procedimientos estadsticos bsicos.

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

diferentes procesos que sirvan de punto de referencia y la compilacin en aos

corrientes a travs de procedimientos de estimacin.

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

Conceder prioridad global a las compilaciones limitadas de las operaciones

monetarias. Desde esta perspectiva (que se corresponde con las prcticas
nacionales actuales), y aunque la CST define como agregado bsico el
consumo interior turstico (que incluye tambin el componente no monetario
13
del consumo turstico) , su estimacin puede obtenerse, en un pas dado
(tal como viene haciendo tradicionalmente Francia), a partir de
aproximaciones sucesivas en su cobertura de manera similar a como hacen
los Bancos Centrales en relacin con el agregado Masa Monetaria. Se trata
de una forma de aproximacin a la magnitud objetivo que no siempre est
motivada por insuficiencias de informacin y/o limitaciones en disponer de
datos suficientemente desagregados, sino que puede obedecer a prcticas o
intereses analticos estrictamente nacionales.
La calidad de la CST depende, en gran medida, del nivel de detalle al cual se
puede llevar a cabo la compilacin. Si las actividades no se identifican con
suficiente precisin, entonces la compilacin del valor aadido por actividad
productiva y la participacin del turismo, puede resultar bastante bruta en
vez de precisa. Lo mismo sucede si la compilacin por producto del consumo
turstico se elabora en trminos muy generales (podra suceder que no
existan datos disponibles suficientes puesto que la composicin del gasto
segn las diferentes formas de turismo tiene el mismo nivel de
desagregacin que los productos consumidos).
Sin embargo, una compilacin realizada, incluso con datos relativamente
brutos y con una cobertura incompleta de algunas de las tablas bsicas,
podra ayudar a reflejar donde se necesita ms desglose en el consumo, en
la produccin y en los procesos de produccin, con el fin de mejorar la
calidad de la compilacin. Las tablas que se presentan sugieren un nivel
mnimo de desglose de las actividades y de los productos y se recomienda
firmemente clasificaciones ms pormenorizadas.

CST 2.47

64

d.

Normalmente, los pases intentarn compilar el primer conjunto de seis tablas

para las formas de turismo ms representativas, y nicamente incluir los
excursionistas una vez se ha finalizado la compilacin completa de las tablas
de primera prioridad. Como resultado de dicha compilacin, el VAT y el PIB
turstico no estaran completos, puesto que, no hace referencia a la cobertura
completa del consumo turstico y debera ser sealado como una
observacin a los resultados.

4.106 Este sera, de momento, un ejercicio piloto a partir de la perspectiva de la CST

propuesta. En cualquier caso, este ejercicio exigira la implementacin y la
cooperacin de las Oficinas Nacionales de Estadstica (respecto a la cobertura de
los agregados estimados con un nivel de informacin estadstica insuficiente
debido a la inexperiencia del equipo tcnico responsable,etc.). La pretensin de
elaborar una estimacin inicial de los principales agregados, propuesta en el
presente marco conceptual, sera una manera til de destacar la importancia del
turismo como un factor de desarrollo econmico, y resaltara la necesidad de
iniciar las tareas estadsticas requeridas para mejorar esta primera estimacin
limitada de la incidencia econmica del turismo, etc.
D. Tablas

65

TABLA 1
Consumo del turismo receptor por productos
(operaciones monetarias)

(valoracin bruta y valoracin neta de los paquetes tursticos)

Valoracin bruta

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

valoracin neta de paquetes tursticos (1)

total visitantes

excursionistas

turistas

total visitantes

TOTAL consumo turstico monetario

diferencia neta en paquetes tursticos3
Total comparable
nmero de llegadas
nmero de das/pernoctaciones
X

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)

(valoracin bruta y valoracin neta de los paquetes tursticos)

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

valoracin neta de paquetes tursticos

total visitantes

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 y valoracin neta de los paquetes tursticos)

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

valoracin neta de paquetes tursticos

excursionistas
turistas
total visitantes
proveedor
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)

Consumo del turismo

emisor

(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)

Valor de los bienes producidos interiormente neto de

mrgenes de comercio
Valor de los bienes importados neto de mrgenes de
comercio
TOTAL
Esta valoracin neta se refiere a los ajustes de los paquetes tursticos, servicios de agencias de viaje y servicios de comercio al por menor
1. Corresponde al total del valor recibido de los visitantes, productor del paquete turstico y otros servicios tursticos
2. Corresponde a los mrgenes del productor del paquete turstico
3. El valor es neto de los importes pagados a agencias de viajes

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

RAMAS DE ACTIVIDAD TURISTICA

Pasajeros por
Pasajeros por
ferrocarril
carretera

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

TOTAL produccin (a precios bsicos)

1.
2.
3.
4.
5.
6.
7.
8.
9.

Agricultura, productos forestales y de pesca

Minera y acero
Electricidad, agua y gas
Manufacturas
Trabajos de construccin
Servicios de comercio, restaurante y hotel
Servicios de transportes almacenamiento y comunicacin
Servicios
Servicios a la Comunidad, sociales y personales

Total Consumo intermedio (precios de comprador)

Total Valor aadido bruto de las actividades a precios bsicos
Remuneracin de asalariados
Otros impuestos menos subvenciones a la produccin
Ingreso mixto bruto
Excedente bruto de explotacin
X
No aplicable
Esta valoracin neta se refiere a los ajustes de los paquetes tursticos, servicios de agencias de viaje y servicios de comercio al por menor
....Cada pas puede rellenarlo con sus propias actividades conexas

(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)

RAMAS DE ACTIVIDAD TURISTICA

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

Otras actividades no caractersticas del

turismo
actividades
Otras
conexas
actividades no
especficas

TOTAL produccin (a precios bsicos)

1.
2.
3.
4.
5.
6.
7.
8.
9.

Agricultura, productos forestales y de pesca

Minera y acero
Electricidad, agua y gas
Manufacturas
Trabajos de construccin
Servicios de comercio, restaurante y hotel
Servicios de transportes almacenamiento y comunicacin
Servicios
Servicios a la Comunidad, sociales y personales

X
X
X
X
X
X
X
X
X

Total Consumo intermedio (precios de comprador)

Total Valor aadido bruto de las actividades a precios bsicos
Remuneracin de asalariados
Otros impuestos menos subvenciones a la produccin
Ingreso mixto bruto
Excedente bruto de explotacin
X
No aplicable
Esta valoracin neta se refiere a los ajustes de los paquetes tursticos, servicios de agencias de viaje y servicios de comercio al por menor
....Cada pas puede rellenarlo con sus propias actividades conexas

(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

Total ramas de actividad

tursticas

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

Agricultura, productos forestales y de pesca

Minera y acero
Electricidad, agua y gas
Manufacturas
Trabajos de construccin
Servicios de comercio, restaurante y hotel
Servicios de transportes almacenamiento y comunicacin
Servicios
Servicios a la Comunidad, sociales y personales

Total Consumo intermedio (precios de compra)

Total Valor aadido bruto de las actividades a precios

bsicos
Remuneracin de asalariados
Otros impuestos menos subvenciones a la produccin
Ingreso mixto bruto
Excedente bruto de explotacin

(...) 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

VAT=(proporcin del turismo)x(valor aadido

actividad)
PIB turstico = VAT+(proporcin del turismo)x
x(impuestos menos subvenciones sobre los productos)

Tabla 7
Empleo en las ramas de actividad turstica

Ramas de actividad turstica

Nmero de

Nmero de puestos de trabajo

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

Total ramas de actividad turstica

74

TABLA 8
Formacin Bruta de Capital Fijo turstica
Productores fuera de las
ramas de actividad turstica
Productos de capital

Adquisicin neta o mejora

de activos fijos producidos
especficos del turismo
Viviendas utilizadas con
fines tursticos (segundas
viviendas)
Otros edificios y
estructuras
Hoteles y otros
alojamientos colectivos
Restaurantes y edificios
similares
Construcciones para
deportes y recreo
Museos y centros
culturales
Restauracin de lugares
histricos y otros
lugares visitados por los
turistas
Construccin e
infraestructuras
necesarias para las
operaciones de
transporte areo,
martimo, ferrocarril o
carretera (1)
Maquinaria y equipos
Equipos especficos para
hoteles y alojamientos
pblicos
Equipos especficos para
restaurantes y similares
Equipo para el transporte
comercial de pasajeros
por carretera
en tren
martimos
por va area
Otro equipo
especializado
Mejoras en terrenos
utilizados con fines
tursticos
Adquisicin neta de otros
activos fijos producidos
Otros edificios y
estructuras
Otros equipos de
transporte
Otra maquinaria y bienes
de equipo

Sector Pblico

Sector
privado

RAMAS DE ACTIVIDAD TURSTICA

Hoteles y
similares

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

Principales medios de transportes(para el turismo

receptor)
N de
llegadas

N de
pernoctaciones

1. Va area
1.1 Vuelos regulares

c. Formas alojamientos

1.2 Vuelos no regulares

1.3. Otros servicios

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)

3.2. Autobuses, autocares y otros de servicio

pblico por carretera

Grado de ocupacin (camas)

3.3. Vehculos privados (capacidad hasta 8

personas)
3.4 Vehculos de alquiler
3.5 Otros medios de transporte por carretera
Total

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

Actividades Caractersticas y conexas

1-4

5-9 10-19

20-49

50-99 100-249 250- 500-999 >1000 TOTAL

499

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

Cada pas puede cumplimentarla con sus propias actividades conexas

78

V. Futuros desarrollos
1

5.1

Ya se ha sealado que el marco conceptual desarrollado para la preparacin

de la CST ha tenido en cuenta muy distintos escenarios posibles, tales como
pases que ya disponen de CST, aqullos otros que estn en proceso de su
elaboracin, as como otros que tienen previsto abordarlas en un futuro prximo.
Desde esta perspectiva, la OMT ha considerado necesario aclarar que todas las
posibles situaciones pueden reducirse a dos escenarios bsicos y,
consecuentemente, el diseo del marco conceptual podra referirse tanto a uno
como a otro.
Un primer escenario es el correspondiente al momento actual, determinado tanto
por los datos estadsticos bsicos disponibles como por la experiencia de las
Oficinas Nacionales de Estadstica en el campo de la Contabilidad Nacional. El
correspondiente desarrollo de la CST se resume en los captulos II, III, y IV y
utilizando esta base, la OMT cree que ser posible establecer un ncleo central de
tablas agregadas a efectos de la comparabilidad internacional.

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

Debe resaltarse que dichos desarrollos representan nicamente las posibilidades

iniciales proporcionadas por la CST propuesta, y nicamente pretenden ser una
muestra del amplio campo de anlisis ofrecido por el sistema.

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

Cuadro 5.1: Representacin esquemtica de las ampliaciones de la CST propuesta.

Detalles de clasificacin de
productos, actividades y turismo

Tablas, variables,
referencia en espacio y
tiempo
Ambito del consumo
y demanda del
turismo

5.5

El primero hace referencia a las posibles ampliaciones de las clasificaciones

bsicas relativas a los visitantes de acuerdo con algunas caractersticas de inters
especial para el anlisis de los impactos econmicos del turismo, as como de los
productos y actividades asociadas al turismo.

5.6

Tambin es posible ampliar el mbito de la definicin de consumo turstico, que

incluira una ms amplia variedad de gastos, y de la demanda turstica que, en
consecuencia, tambin ampliar el mbito de la aproximacin entre demanda
turstica y oferta turstica.

5.7

Tambin la CST, podra incorporar ms variables de inters (como es el caso del

empleo, a efectos de permitir el anlisis del mercado laboral en las ramas de
actividad turstica), modificar su referencia temporal y espacial, (y por tanto,
incorporar cuentas trimestrales y regionales) y considerar el anlisis funcional
ampliado (al desarrollar las Tablas Input-Output). Por ltimo, la CST podra
ampliar su marco conceptual con el fin de incorporar el enfoque sectorial.

5.8

Finalmente, debe sealarse que esta amplia variedad de futuros desarrollos,

aunque son estadsticos por naturaleza y hacen referencia claramente al SNA93,
no corresponden, de forma efectiva, a la produccin convencional de las Oficinas
Nacionales de Estadstica (ONEs). En consecuencia, estos organismos deberan
contribuir en acelerar este proceso que conducira, en el futuro, al desarrollo de
metodologas coordinadas con el fin de lograr la comparabilidad internacional.

80

A.

Clasificaciones bsicas relativas a los visitantes, productos y actividades

5.9

En la CST propuesta, el nico desglose que se ha sugerido respecto a los

visitantes es una clasificacin de acuerdo a la duracin del viaje, donde se
diferencian sistemticamente los excursionistas de los turistas. Se podran aadir
varias subclasificaciones, la importancia de las cuales depende, en cada caso, de
las caractersticas del turismo en un pas y los tipos de anlisis en los que estn
interesadas las autoridades.

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.

El mbito de la demanda turstica y de la oferta turstica

5.22 En la CST, el inters se centra en el consumo turstico desde la perspectiva de la

demanda, y en la prestacin directa de servicios a los visitantes desde la perspectiva
de la oferta. Las ampliaciones se pueden considerar en ambos aspectos.
5.23 El mbito del consumo turstico se puede extender, con el fin de incluir otras
adquisiciones por parte de los hogares para fines tursticos, sin distorsionar la relacin
con los conceptos del SNA93, pero nicamente dentro de una ampliacin del
concepto del turismo como una finalidad; sto se describir en el primer subapartado.
5.24 La demanda turstica puede sustituir al consumo turstico como indicador del
turismo desde la perspectiva de demanda; mediante este indicador no existe
duplicidad, y refleja ms ampliamente el impacto global de la actividad turstica en
la economa; esto se describir en el segundo subapartado.
5.25 Finalmente, respecto a la oferta, si en el primer supuesto el turismo tiene un
efecto sobre la distribucin de bienes a ciertas categoras de consumidores,
tambin es cierto que tiene un efecto sobre la oferta de dichos bienes, a travs de
la produccin o de las importaciones, ya sea para el consumo turstico o para
otros componentes de la demanda.
2

SNA93,18,1-7-8 Tabla 18.1

82

5.26 En consecuencia, surge un nuevo nivel al aproximar la demanda y la oferta

turstica, con un concepto ampliado de valor aadido turstico, debido a un
concepto ampliado de demanda que genera, a su vez, un concepto ms amplio de
oferta con el fin de incluir las nuevas actividades productivas que facilitan bienes y
servicios que son utilizados para el consumo colectivo turstico y para la formacin
bruta de capital fijo turstica.
B.1.

El mbito del consumo turstico

5.27 Si recordamos la definicin de consumo turstico en la CST propuesta como el total

del gasto en consumo realizado por un visitante o, a cuenta de un visitante, para y
durante, su viaje y estancia en destino, parece claro que, para que un gasto en
consumo sea incluido en el consumo turstico, debe hacerse referencia a un viaje. La
nica excepcin admitida a este principio se refiere a los servicios de provisin de
vivienda por cuenta propia generados por las segundas viviendas tursticas.
5.28 La extensin del mbito de la CST se refiere al caso de los bienes de consumo
3
duradero. Para la CST, un bien de consumo duradero turstico puede definirse como
un bien de consumo duradero que puede utilizarse con fines tursticos, de manera
repetida o continuada, durante un perodo de un ao o ms. Estos bienes de consumo
duradero tursticos, de importante valor, son principalmente de dos categoras:
a.

Bienes de consumo duradero utilizados exclusivamente, o casi

exclusivamente, en viajes lejos del hogar, tales como vehculos de recreo, y
equipos de esqu para aqullos que viven en una zona tropical; se
denominan bienes de consumo duradero con finalidad nicamente turstica.

b.

Bienes de consumo duradero utilizados parcialmente en viajes lejos del

hogar, pero utilizados tambin parcialmente dentro del entorno habitual; se
denominan bienes de consumo duradero tursticos de finalidad mltiple.

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

Cuota asignada del valor

de bienes de consumo
duradero tursticos con
finalidad mltiple de
importante valor
comprados antes o
despus del viaje

B.2. Sustituir el consumo turstico por la demanda turstica

5.38 El concepto de demanda turstica se ha presentado en la CST propuesta; adems

del consumo turstico, que es la demanda ms directamente asociada con la
actividad de los visitantes, existen otros componentes que estn clara y
estrictamente relacionados con esta actividad: la formacin bruta de capital fijo
turstico, que permite en una perspectiva dinmica, responder a esta demanda en
el futuro; y el consumo colectivo turstico, que proporciona el contexto institucional
dentro del cual puede desarrollarse esta actividad de los visitantes.
5.39 Si la demanda turstica no se ha propuesto, de momento, como indicador de la
magnitud del turismo, es debido a las dificultades que existen para medir los
diferentes componentes del consumo turstico. Con el fin de solventar estas
dificultades, sera aconsejable que las Oficinas Nacionales de Estadstica (ONEs)
propusieran criterios para asignar, de acuerdo con las diferentes funciones, el
gasto asociado al consumo colectivo y el gasto asociado con la formacin bruta de
capital fijo de los gobiernos. Este es el nico camino para que la CST ofrezca
todas sus posibilidades analticas.
5.40 Una vez que estas dificultades, conceptuales y estadsticas, hayan sido resueltas,
la demanda turstica puede utilizarse de manera precisa como un agregado
adicional tpico, combinado con las diferentes coberturas del consumo turstico.

85

B.3.

Expansin del concepto de la oferta turstica

5.41 En el presente marco conceptual, slo se han considerado como actividades

productivas tursticas aquellas actividades productivas en contacto directo con el
visitante. Esta restriccin puede eliminarse, si consideramos que la oferta de
bienes que se pueden vender a los visitantes se ve tambin afectada por el
consumo turstico. De manera adicional, el extender el aspecto de demanda del
turismo para incluir la formacin bruta de capital fijo turstica y el consumo
colectivo turstico necesariamente conduce a eliminar esta restriccin sobre la
produccin de bienes.
5.42 Como consecuencia de la utilizacin de dichos conceptos ampliados de oferta y
demanda, los conceptos de valor aadido turstico (ampliado) y PIB turstico
(ampliado) se ven modificados en gran medida, al igual que las tablas que se han
propuesto para su evaluacin. En este clculo surge una dificultad adicional
debida a los bienes importados que pueden ser adquiridos dentro de la economa
nacional pero que no son producidos interiormente.
C.

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.

El mdulo del empleo

5.45 Se pueden aadir a la CST variables y tablas referentes al empleo y recoger el

nmero de puestos de trabajo, la composicin de la poblacin activa, el tipo de
jornada y otras condiciones laborales; y las ratios del empleo en las diferentes
actividades.
5.46 En vista de los importantes efectos sobre el empleo del desarrollo turstico y sus
dimensiones socio-polticas, los pases pueden prestar ms atencin a las
variables relacionadas con la mano de obra. El volumen total de informacin
necesario en este rea requiere el desarrollo de un mdulo especial sobre el
4
empleo como parte integrante de las Cuentas Satlites de Turismo. El relacionar
un mdulo de empleo con la CST ofrece una mayor percepcin del volumen total
4

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

de empleo; por tanto, la importancia de las actividades tursticas (por ejemplo,

empleo y produccin) se puede trasladar a una aproximacin a las
caractersticas estudiadas dirigida desde el lado de la oferta (ejemplo: perfiles del
empleo, cualificacin del puesto de trabajo, etc.

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.

Incidencia del turismo en el saldo exterior de bienes y servicios

5.50 El turismo tiene importantes efectos en la Balanza de Pagos de aquellos pases

que son importantes destinos tursticos internacionales. Estos efectos son ms
complejos de lo que parece a primera vista si slo se tienen en cuenta los
ingresos y gastos en divisas que resultan de los gastos corrientes de los visitantes
dentro o fuera del pas. Atraer a los visitantes extranjeros y atenderles puede
exigir a la economa nacional importar bienes y servicios, para ser consumidos
como tales (por ejemplo, bebidas alcohlicas o gasolina), o para ser
transformados (por ejemplo, ingredientes para restaurantes), o bienes de capital
fijo que no son producidos de manera inmediata ni estn disponibles en la
economa de compilacin. Los residentes que viajan como visitantes dentro de la
economa nacional pueden necesitar tambin bienes y servicios importados.
5.51 En consecuencia, incluso en el anlisis ms simple, los flujos de bienes y
servicios, entre la economa de compilacin y el Resto del Mundo que resultan del
turismo, no se deben nicamente al consumo interior turstico, sino tambin a los
insumos de capital fijo importado y de consumo intermedio necesarios para la
adecuada provisin de bienes y servicios a los visitantes.
5.52 Los clculos se pueden hacer de manera global, como un agregado general, o se
pueden establecer por productos, agrupados en una clasificacin derivada de la
clasificacin general CCP. El efecto neto del turismo en la balanza de bienes y
servicios puede registrarse en moneda nacional del pas de compilacin, o
expresarse en moneda internacional (por ejemplo, Dlares U.S.A., derechos
especiales de giro, euros).

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.

Efectos del turismo en los ingresos de las Administraciones Pblicas

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.

Extensin del mbito de la CST

D.1.

Extensiones en espacio y tiempo

D.1.1.

Cuentas Satlites Regionales del Turismo

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.

Procedimientos de estimacin e indicadores trimestrales

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.

Extensiones en el anlisis funcional

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.

Extensiones en el enfoque institucional

5.76 El anlisis del turismo desde la perspectiva de oferta se ha centrado, en la CST

propuesta, en las unidades de produccin del mismo tipo que las utilizadas en las
tablas de la oferta y utilizacin del SNA93, es decir, en los establecimientos. Estas
unidades son empresas o parte de empresas para las cuales se dispone de datos
completos acerca de los procesos de produccin en los cuales estn inmersas;
as pues, es posible confeccionar las cuentas de produccin completas,
incluyendo informacin sobre la produccin, los consumos intermedios, insumos
de mano de obra y formacin de capital fijo, e identificar el stock de capital fijo
asignado al proceso.
5.77 Sin embargo, si un pas decide ampliar el mbito de las operaciones consideradas
dentro de su CST para incluir la asignacin de rentas y pagos de intereses,
dividendos y rentas de activos no producidos, as como las operaciones
financieras, el uso del establecimiento como unidad estadstica, no es apropiado.
Ello se debe a que el establecimiento no es el nivel en el cual se toman las
decisiones, no se proporciona y distribuye la financiacin, y no se registra la
informacin.
5.78 El uso de una unidad institucional, definida en el SNA93 como una entidad
econmica que tiene capacidad, por derecho propio, de poseer activos, contraer
9
pasivos y realizar actividades econmicas y operaciones con otras entidades , es
ms adecuado para estos propsitos. Dichas unidades son centros
independientes de toma de decisiones relativas a la produccin, a la inversin y al
comportamiento financiero. Se agrupan en sectores y subsectores institucionales.
5.79 Utilizar el punto de vista institucional permite a una economa de compilacin:
a.

comparar los costes y procesos de produccin por establecimiento,

clasificados por actividad econmica (destacando las actividades
caractersticas del turismo) y en base al sector institucional al que
pertenecen; este tipo de anlisis puede proporcionar una perspectiva sobre
los costes de produccin relativos, de acuerdo al sector institucional de
origen; tambin pueden compararse los niveles de empleo y de
remuneracin;

b.

establecer y comparar el uso y redistribucin de renta segn la actividad

productiva principal y el subsector institucional para las unidades que
pertenezcan al sector turstico; en particular, los pagos de intereses de
gastos realizados durante y para los viajes, las rentas de la propiedad
pagadas y recibidas, los impuestos corrientes, y otras operaciones
econmicas que son tpicas de este tipo de agentes;
establecer la incidencia directa global del turismo sobre la Balanza de Pagos,
incluyendo las rentas de la propiedad pagadas a inversores extranjeros;

c.

d.

establecer la formacin de capital de las ramas de actividad turstica,

incluyendo la formacin de capital fijo as como las operaciones en activos
fijos intangibles y activos no financieros no producidos, tales como el terreno.

SNA93 4.2

91

D.3.1

La unidad institucional como unidad estadstica bsica

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

Instituciones Sin Fines de Lucro al Servicio de los Hogares (ISFLSHs)

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

hogares (una pequea unidad productiva no constituido en sociedad, como

por ejemplo, un taxista independiente);
sociedades pblicas no financieras;
sociedades privadas nacionales no financieras;
sociedades no financieras controladas por extranjeros;
instituciones financieras;
SNA93, 4.3 Ver tambin 4.5
SNA93, 4.163

92

f.

g.

aqullas que forman parte institucionalmente de la Administracin Pblica,

incluyendo parte de unidades institucionales (por ejemplo: museos,
bibliotecas, auditorios) porque su principal fuente de ingresos son
transferencias corrientes procedentes de la Administracin Pblica;
instituciones sin fines de lucro al servicio de los hogares (ISFLSHs), porque
su principal fuente de ingresos son transferencias privadas procedentes de
fuentes no gubernamentales.

5.85 Esta variedad en las clasificaciones sectoriales permite analizar la enorme

diversidad de estructuras de costes, gastos e ingresos. Las unidades de propiedad
extranjera pueden tener sus operaciones en el pas de compilacin definidas por
su empresa matriz. Las compaas propiedad del Estado pueden depender, en
gran medida, de las estrategias del gobierno de desarrollo general. Los hogares,
por otra parte, pueden realizar pocas inversiones, requerir mano de obra no
cualificada y ofrecer bajos niveles de remuneracin en comparacin con los
empresarios.
5.86 Las cuentas del sector turstico, siguiendo los principios del SNA93, presentan una
serie de cuentas agregadas que pueden ser compiladas de forma precisa para
todos los componentes del sector turstico, clasificadas de acuerdo a los
subsectores institucionales a los cuales pertenecen las unidades. Se pueden
compilar para el sector del turismo como un todo, o para un subconjunto en
particular, caracterizado por la funcin econmica principal de sus componentes.
Esto permite evaluar, de forma institucional, los efectos sobre todas las variables
que son consideradas en el SNA93, tales como produccin, valor aadido,
excedente de explotacin, impuestos directos, etc.
D.3.2

Extensin del concepto de formacin de capital turstica

5.87 Cuando se utiliza la unidad institucional se puede conseguir una extensin de la

CST respecto a la formacin de capital. En la CST propuesta, el anlisis se
limitaba a los activos no financieros producidos. El empleo de unidades
institucionales permite, actualmente, incluir en el anlisis otras clases de activos
no financieros que tambin son importantes para la determinacin de la posibilidad
de produccin para el turismo. Estos activos no financieros incluyen no slo los
activos no financieros producidos, en bienes y servicios especficos o no
especficos, que forman parte de la formacin de capital fijo, sino tambin la
adquisicin menos disposiciones de los activos no financieros no producidos, ya
sean tangibles o intangibles.
5.88 Los activos no producidos consisten en activos que son necesarios para la
produccin, pero que no se han obtenido de un proceso productivo. Incluyen
activos de origen natural, como la tierra y el terreno, ciertos bosques no cultivados
y los yacimientos de minerales. Comprenden asimismo ciertos activos intangibles,
12
como los derechos patentados.
5.89 Solamente los activos de origen natural sobre los que se han establecido
derechos de propiedad que se ejercen de manera efectiva pueden, por tanto,
considerarse como activos econmicos. En segundo lugar, para atenerse a la
definicin general de activo econmico, los activos naturales no slo han de ser
12

SNA93,10.8

93

objeto de propiedad, sino tambin deben ser capaces de aportar beneficios

13
econmicos a sus propietarios.
Los activos no financieros no productivos consisten en tierras y terrenos, otros
activos tangibles que pueden utilizarse en la produccin de bienes y servicios,
y activos intangibles. Estos activos intangibles no producidos consisten en
derechos patentados, derechos de arrendamiento u otros contratos
transferibles, crditos y otros activos intangibles no producidos. Dichos
derechos de arrendamiento se refieren a tierras y terrenos, derechos del
subsuelo y edificios para viviendas o para otros fines. El valor de adquisicin o
de venta de los derechos de arrendamiento u otros contratos transferibles
realizados, consiste en los pagos efectuados al propietario o a los posteriores
subarrendadores cuando los derechos de arrendamiento o las concesiones se
14
venden o transfieren a otras unidades institucionales.

5.90 La inclusin de activos no financieros no producidos es especialmente significativa

en el caso del turismo, ya que es bien conocida la importancia del valor de los
terrenos, por ejemplo, en la inversin en hoteles, puntos tursticos y lugares de
recreo. Tampoco es necesario subrayar la importancia que para la inversin en
actividades tursticas y sobre el flujo de turistas a ciertos hoteles, restaurantes,
etc., tiene el hecho de que formen parte de una cadena de locales, lo cual genera
operaciones de arrendamiento, concesiones, franquicias, etc. Este concepto
recoge tambin programas de tiempo compartido, las cuales son de creciente
importancia en el mercado del ocio.
D.3.3. Incidencia global del turismo en la Balanza de Pagos

5.91 El empleo del concepto de sector turstico permite ir ms lejos en el anlisis de la

incidencia del turismo en la Balanza de Pagos, en particular, porque proporciona el
marco para la descripcin y anlisis de los flujos de las rentas de la propiedad y de
la inversin financiera.
5.92 Las rentas de la propiedad pagadas toman la forma siguiente:
a.
b.

c.

d.

intereses sobre prstamos extranjeros, a corto y largo plazo, pagados por

compaas residentes pertenecientes al sector turstico;
rentas distribuidas de las sociedades, que incluyen los dividendos pagados
por las compaas residentes pertenecientes al sector del turismo, a
accionistas no residentes;
rentas retiradas de las cuasisociedades que representan la renta retirada de
sus sucursales por parte de las sociedades de propiedad extranjera, as
como la renta neta imputada de las segundas viviendas tursticas, por cuenta
propia, cuando son de propiedad extranjera;
beneficios reinvertidos de las inversiones directas, los cuales hacen
referencia a los beneficios de las sucursales locales, y que no han sido
transferidos a la economa del propietario.

5.93 Anlogamente, las rentas de la propiedad percibidas consisten en:

13
14

SNA93, 10.10-11
SNA93, 10.120

94

a.
b.

c.

d.

intereses pagados sobre prstamos extranjeros, a corto y largo plazo, a

compaas residentes pertenecientes al sector turstico;
rentas distribuidas de las sociedades, que incluyen los dividendos recibidos
por las compaas residentes pertenecientes a las ramas de actividad
turstica, en calidad de accionistas de compaas no residentes;
rentas retiradas de las cuasisociedades que representan la renta retirada de
sus sucursales en el extranjero por parte de las sociedades del sector
turstico, as como la renta neta imputada de las segundas viviendas
tursticas por cuenta propia de residentes, situadas fuera de la economa de
compilacin;
beneficios reinvertidos de las inversiones directas, los cuales hacen
referencia a los beneficios de las sucursales extranjeras de las compaas
que pertenecen a las ramas de actividad turstica, y que no han sido
transferidos a la economa de compilacin.

5.94 La inversin financiera en el sector del turismo puede tomar la forma de

prstamos (a corto y largo plazo), directamente, o bien a travs de instituciones
financieras internacionales, o mediante adquisiciones netas de acciones y otros
valores. Tambin incluye los beneficios reinvertidos en inversiones directas en el
extranjero.
5.95 La consideracin de estos elementos es especialmente importante en el caso del
turismo, pues los flujos de inversiones extranjeras, en algunos casos, constituyen
una gran parte de la inversin financiera en este campo.

95

Anexo I: Referencias bsicas del Sistema de Cuentas Nacionales

1993 (SNA93) de Naciones Unidas
A. Las Cuentas Nacionales
A.1.1.

Desde principios de la posguerra se han producido grandes progresos y mejoras

en la concepcin de informacin macroeconmica. Si en los primeros aos, la
mayora de los economistas estaban satisfechos con unas pocas variables
agregadas, la situacin ha cambiado considerablemente, y ahora los analistas
requieren informacin detallada sobre la compilacin y estructura de las
diferentes variables econmicas, y de sus relaciones, lo cual es posible en la
actualidad por la disponibilidad de datos estadsticos ms detallados. En
consecuencia, la confeccin de las Cuentas Nacionales va ms all de la
estimacin del PIB, total y por actividad. Ahora consiste en la construccin de un
complejo sistema de variables econmicas interrelacionadas, a partir de las
cuales se puede establecer el clculo del PIB y de sus componentes, pero este
clculo no constituye ms que el centro de un proceso mucho ms amplio.

A.1.2.

En esta lnea, el SNA93 ha adoptado una presentacin en base a la contabilidad

para la mayora de sus cuadros y cuentas, que constituye al mismo tiempo el
centro de consistencia y de anlisis de los datos. Toda oferta de productos tiene
que tener su utilizacin; un ingreso para una unidad supone, necesariamente,
un gasto para otra, y todos los procedimientos de valoracin tienen que ser
consistentes dentro de las cuentas de una unidad y con los de otras unidades.
Ninguna anotacin puede aparecer sin tener su justificacin y su contrapartida
en otra parte del sistema.

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.

B. Las Cuentas Nacionales y las Cuentas Satlite

A.1.4.

Las recomendaciones internacionales sobre Cuentas Nacionales han

experimentado grandes mejoras en los ltimos 40 aos; desde la elaboracin de
unos pocos agregados de mbito general, a la concepcin de un sistema de
variables complejo que intente reflejar de una forma global la interaccin de los
agentes econmicos dentro de una economa.

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

acuerdo con determinados principios y percepciones acerca del funcionamiento

de la economa. Constituyen un registro completo y pormenorizado de las
complejas actividades econmicas que tienen lugar dentro de una economa y
de la interaccin entre los diferentes agentes econmicos, o grupos de los
1
mismos, que tiene lugar en los mercados o en otros mbitos.
A.1.6.

En consecuencia, el SNA93 registra todas las operaciones econmicas, y

describe todos los agentes que llevan a cabo estas operaciones econmicas,
mediante clasificaciones que satisfacen globalmente los requerimientos de
cualquier anlisis macroeconmico general. El Sistema proporciona una
descripcin que permite simultneamente el anlisis de las operaciones, de los
agentes que realizan estas operaciones, de la relacin entre estos dos
conceptos, y de sus efectos en los activos y pasivos de los agentes.

A.1.7.

Anteriormente al SNA93, algunos pases e instituciones intentaron establecer

vnculos entre los enfoques macroeconmicos general y especfico, con la
intencin de aplicar los conceptos, mtodos y definiciones generales de las
Cuentas Nacionales a actividades econmicas especficas, sin desvirtuar ni
distorsionar la realidad econmica y con un enfoque adecuado al fenmeno
particular. Francia fue el primer pas que conceptualmente resalt, para tipos de
fenmenos econmicos especficos incluido el turismo, la posibilidad de disear
sistemas particulares de informacin econmica apropiados a estos campos, sin
perder el estrecho vnculo con la representacin macroeconmica general de la
economa del pas inherente en las Cuentas Nacionales. Francia desarroll las
as llamadas Cuentas Satlites para muchos fenmenos econmicos y
sociales, vinculadas al ncleo del Sistema de las Cuentas Nacionales y
compartiendo todos o parte de sus principios de compilacin, datos, formas de
presentacin y agregados, y reconociendo al mismo tiempo la importancia de
los conceptos y datos propios de cada fenmeno en su propio derecho. Este
enfoque fue incluido y formalizado en el SNA93.

A.1.8.

El SNA93 proporciona recomendaciones explcitas respecto a la construccin

de Cuentas Satlites con orientacin funcional para el estudio de actividades
econmicas particulares, que permiten:
a.

proporcionar informacin adicional, de carcter funcional o transversal,

sobre determinados aspectos sociales;

b.

utilizar conceptos complementarios o alternativos, incluida la utilizacin de

clasificaciones y marcos contables complementarios y alternativos cuando
sea necesario introducir dimensiones adicionales en el marco conceptual
de las Cuentas Nacionales;

c.

ampliar el anlisis de los datos mediante indicadores y agregados

pertinentes;
vincular las fuentes y el anlisis de datos fsicos con el sistema contable
2
monetario.

d.

1
2

SNA. 1993 1.1

SNA 93 21.4

97

A.1.9.

El SNA93 recomienda confeccionar estas cuentas como marcos consistentes

internamente, en los que se combinara una ampliacin del tipo de actividad y
anlisis del producto y una generalizacin del enfoque objetivo.

A.1.10. Como una funcin es necesariamente una caracterstica inherente a la

demanda, el SNA93 recomienda comenzar la compilacin de una cuenta
satlite sobre un campo dado con las decisiones siguientes:
a.

Los bienes y servicios que se considerarn especficos de este campo, en

el que el gasto nacional incluye los usos (corrientes o de capital) de estos
productos especficos.

b.

Las actividades para las que se registrar formacin de capital.

A.1.11. Las recomendaciones subrayan que la confeccin de la Cuenta Satlite supone

que se han definido esos bienes y servicios especficos y las actividades
caractersticas. Se determinan 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. El inters se centra en el estudio de la forma en que se producen estos
bienes y servicios, de las clases de productores que intervienen, de los tipos de
4
mano de obra y capital fijo que utilizan.
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,
5
bien por estar clasificados en categoras ms amplias de productos.
En una Cuenta Satlite, la atencin se centra principalmente, tratndose de la
produccin, en el anlisis de las actividades y productores caractersticos,... Los
bienes y servicios caractersticos son los tpicos del campo en estudio. Las
actividades en las que se originan se denominan caractersticas, y los productores
6
que las realizan reciben el nombre de productores caractersticos.
Los productores caractersticos pueden definirse de varias maneras;
idealmente, son unidades de produccin homognea pertenecientes o bien a
establecimientos cuya actividad principal es una actividad caracterstica, o bien
a establecimientos que realizan una actividad caracterstica slo como actividad
secundaria. Por razones prcticas, los establecimientos cuya actividad principal
es una actividad caracterstica se incluyen en su totalidad, con todas sus
7
actividades secundarias no caractersticas.
La actividad productiva de los productores caractersticos se estudia en detalle.
Comprende las cuentas de la produccin y explotacin de renta, el anlisis de la
produccin por tipos de productos y nmero de unidades producidas, el destino
de esa produccin (consumo, formacin de capital fijo, exportaciones,...) y la
3
4
5
6
7

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

compilacin, ya que en este caso particular, se pueden identificar los agentes no

residentes reales, y se puede establecer su condicin como visitantes. Debe
sealarse que debido a esta definicin del Resto del Mundo, las nicas
operaciones respecto al Resto del Mundo consideradas en las Cuentas
Nacionales de una economa son aqullas en las que los agentes no residentes
9
operan con agentes residentes.
A.1.18. La consistencia de las Cuentas Nacionales y de la Balanza de Pagos tambin
se refleja en los principios de valoracin. Las operaciones que se registran en
las cuentas del Resto del Mundo se refieren a operaciones entre unidades
residentes y no residentes, independientemente de los medios de pago que se
han utilizado para liquidar la operacin. stos pueden ser en divisas, en moneda
nacional, o en cualquier otra contraprestacin aceptable. Adems, para ambos
sistemas, las operaciones se valoran segn la contabilidad completa del
devengo y no la contabilidad de caja.
D. La frontera de la produccin
A.1.19. La frontera de la produccin define el mbito de medida que concierne a las
actividades productivas, a la produccin y, por tanto, tambin determina el
marco de la demanda de productos (bienes y servicios) como nicas partidas
que se pueden producir (en el sentido dado a esta actividad en las Cuentas
Nacionales) que pueden ser incluidas dentro del concepto de consumo. Si un
sistema de informacin satlite a las Cuentas Nacionales se disea para
compartir con el ncleo del sistema las medidas como el Valor Aadido y el PIB,
la consistencia en la frontera de la produccin se debe mantener. Es sta la
opcin que se ha seleccionado para el marco conceptual de una CST que aqu
se presenta.
En el sistema, la produccin se entiende como un proceso fsico, realizado bajo
la responsabilidad, control y gestin de una unidad institucional, en el que se
utilizan mano de obra y activos para transformar insumos de bienes y servicios
en productos de otros bienes y servicios. Todos los bienes y servicios
producidos como productos han de ser susceptibles de ser vendidos en el
mercado o al menos han de tener la capacidad de poder ser provistos de una
10
unidad a otra, onerosa o gratuitamente.
El sistema incluye toda la produccin de bienes para uso propio dentro de su
frontera de la produccin,... sin embargo, excluye toda la produccin de
servicios para auto-consumo final dentro de los hogares (excepto los servicios
producidos por personal domstico remunerado y la produccin por cuenta
11
propia de servicios de las viviendas ocupadas por sus propietarios).
A.1.20. Esta exclusin se basa en varios argumentos. Uno de ellos es evitar, en la
medida de lo posible, los procedimientos de estimacin de las operaciones
realizadas fuera de mercado, ya que seran muy dificultosos y podran empeorar
9

Esta observacin es particularmente importante en el caso de la desempaquetacin de paquetes

tursticos producidos en el Resto del Mundo: algunos de sus componentes son producidos por no
residentes, y cuando se emplea una presentacin neta del paquete, representan adquisiciones por parte
de visitantes no residentes de la produccin de productores no residentes, y se deberan excluir
10
SNA93 1.20
11
SNA93 1.22

100

la calidad de las estimaciones de los agregados nacionales. El otro, es el deseo

de ser consistentes con las estadsticas de empleo; si estas actividades fueran
consideradas como produccin, entonces aqullos que las llevan a cabo
tendran que ser considerados como empleados, y se producira una
inconsistencia con los conceptos de empleo utilizados en otras partes.
A.1.21. Una de las consecuencias de esta definicin es, por ejemplo, que en las
Cuentas Nacionales, el uso del coche propio por parte de una persona, no
genera un servicio por cuenta propia. Para los hogares, o para cualquier
persona que acta en su condicin de consumidor, el SNA93 slo considera la
adquisicin de un producto como una operacin, no su empleo, y clasifica esta
operacin como gasto en consumo final. Por tanto, un automvil, o cualquier
otro bien duradero, cuando es adquirido por una unidad productiva para utilizarlo
en su proceso de produccin, se considera como un activo producido que forma
parte de la formacin de capital del productor; sin embargo, cuando es adquirido
por un hogar para su propio uso privado no se considera formacin de capital
fijo, sino gasto en consumo final. La nica excepcin a este caso son las
viviendas ocupadas por sus propietarios, ya que en esta situacin se les asocia
un proceso de produccin especfico.
A.1.22. En el caso de los servicios, no existe proceso de produccin asociado a la
prestacin de servicios dentro de un hogar a beneficio de las personas que lo
componen; en consecuencia, una invitacin a comer en casa, o cuidar un beb,
servicios prestados de forma gratuita o como intercambio de servicios entre
vecinos o parientes, no se consideran dentro de la frontera de la produccin. De
nuevo, el nico caso de servicios prestados por cuenta propia se refieren al flujo
de servicios de provisin de vivienda correspondiente a los propietarios que
habitan sus propias viviendas y los servicios prestados por parte del personal
domstico remunerado.

101

E. El momento en el cual tiene lugar una operacin de bienes y servicios

A.1.23. Los gastos en bienes y servicios tienen lugar en el momento en que los
compradores contraen obligaciones con los vendedores. Este momento suele
coincidir con aqul en que:
(i)
(ii)

la propiedad del bien se transfiere del vendedor al nuevo propietario; o

bien
la prestacin de un servicio por el productor se termina a satisfaccin del
12
consumidor.

A.1.24. El momento en que los bienes y servicios se pagan efectivamente a los

vendedores que los suministran no es necesariamente el momento en que
tienen lugar los gastos... Los pagos pueden anticiparse o retrasarse con
respecto al suministro efectivo de los bienes o servicios vendidos. Por este
motivo, el valor de los gastos se mide por el valor de los montos por recibir y por
13
pagar en el momento en que se incurre en dichos gastos.
A.1.25. Al aplicar la segunda condicin, en el caso de los servicios de transporte y
asociados (por ejemplo, servicios de las agencias de viajes y de tour
operadores) que trasladan al visitante desde su entorno habitual a otros lugares,
en trminos del SNA93, son nicamente consumidos, y por tanto incorporados
en el gasto en consumo en el momento preciso en el cual se inicia el viaje o se
14
debe iniciar segn se establece por contrato
, a pesar de que el
correspondiente desembolso (el pago) podra haber tenido lugar antes o
despus. Pagos previos o pagos posteriores de cualquier tipo de consumo son
operaciones financieras y no adquisicin o consumo de un bien o servicio.
Adems, el pago de intereses, tales como prstamos al consumidor, tarjetas de
crdito, u otros tipos de rentas de la propiedad no forman parte del valor del
bien o servicio adquirido y, por tanto, no se consideran consumo.
F.

Consumo Final de los Hogares

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

tambin se incluyen todas las contrapartidas de renta en especie (excepto

transferencias sociales en especie) que el hogar pudiera haber percibido, tales
como remuneracin en especie por sus empresarios u otras transferencias en
especie. Tambin se incluye el valor de todo el consumo de produccin para su
propio uso final, como el proporcionado por las viviendas.
A.1.32. La razn est clara: las Cuentas Nacionales se centran en la homogeneizacin
de todas las formas de renta entre los hogares; de esta forma, las
comparaciones entre renta disponible y ahorro pueden ser legtimas a pesar de
las importantes diferencias que pudieran existir en la organizacin social de las
diferentes economas.
A.1.33. Consumo final efectivo de los hogares se mide por el valor de todo el
consumo individual de bienes y servicios adquiridos por los hogares residentes;
son los siguientes:
a.

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.

los adquiridos como transferencias sociales en especie procedentes de

Instituciones Sin Fines de Lucro al Servicio de los Hogares (ISFLSHs).

c.

los adquiridos como transferencias

Administraciones Pblicas.

sociales

en

especie

de

las

A.1.34. A.1.34 Las transferencias sociales en especie comprenden:

a.

las prestaciones de la Seguridad Social y prestaciones de asistencia

social proporcionadas en especie, es decir, en forma de un bien, servicio
o activo que no sea dinero.

b.

otros servicios individuales proporcionados a hogares individuales por parte

de productores no de mercado que pertenecen a unidades gubernamentales
o ISFLSHs. Estos engloban, fundamentalmente, la sanidad, la educacin y
los servicios sociales prestados gratuitamente a los individuos, o a precios
muy bajos, que son econmicamente no significativos.

A.1.35. Al promover el concepto de consumo final efectivo de los hogares, el SNA93

trata de forma ms homognea las situaciones donde las transferencias
sociales en especie tienen diferente importancia relativa. En algunos pases,
donde la Administracin Central proporciona la enseanza y la sanidad de
forma gratuita o a costes muy bajos, la estructura y la importancia relativa del
gasto en consumo final de los hogares sera extremadamente diferente de
aqullos para los que estos servicios tienen que ser adquiridos en el mercado o
a precios de mercado. Al incluir estas transferencias sociales en especie se
reduce, en gran medida, este desequilibrio y se mejora la comparabilidad entre
pases.
A.1.36. El cuadro A.1.1 resume estas relaciones entre los conceptos de consumo.

104

Cuadro A.1.1 Los componentes de Consumo Final Efectivo de los Hogares

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

G. El tratamiento de los bienes de consumo duradero

A.1.37. Un bien de consumo duradero se define como un bien que se puede utilizar por
motivos de consumo repetida o continuamente durante un perodo superior a un
20
ao, asumiendo una tasa normal o media de uso fsico. Con la excepcin de
la vivienda, ya sea principal o secundaria, adquirida por los individuos en su
condicin de consumidores, estos bienes de consumo duradero se consideran
en el SNA93 como gasto en consumo final de los hogares y no como formacin
de capital fijo, independientemente de sus valores y de la utilizacin que se le
conceda.
A.1.38. Se podran definir dos grandes categoras de bienes de consumo duradero: una
incluye todos los bienes de consumo duradero cuyo valor es relativamente
pequeo, y relativamente sencillos o de claro uso personal, tales como ropa,
calzado, juguetes, equipacin deportiva sencilla, libros, CDs y pelculas de
vdeo, ropa de cama, y pequeos aparatos elctricos; la otra categora, incluye
bienes de consumo duradero de gran valor y de mayor complejidad, por
ejemplo, muebles, grandes electrodomsticos, vehculos a motor y otros
equipos de transporte, bicicletas que no sean para nios y cmaras fotogrficas.
Estos ltimos pueden ser alquilados o comprados por el consumidor.

20

SNA 9.38

105

A.1.39. Para la primera categora de bienes de consumo duradero, su bajo valor y la

relativa frecuencia de su compra y sustitucin (estadsticamente, su vida til es
corta) convierte al flujo de compras a lo largo del tiempo en un buen indicador
del flujo de empleos.
A.1.40. Para la segunda categora de bienes de consumo duradero, esto no est tan
claro. La frecuencia de compra por parte de un hogar es mucho ms reducida
para stos, y la decisin de adquirir dicho bien en un perodo concreto podra
depender de diferentes factores y podra generar variaciones relativamente
importantes en el gasto del consumidor nacional. La posibilidad de alquilar tales
artculos induce al comprador a considerar las ventajas de la compra frente al
alquiler del bien, comparando el valor relativo de ambas alternativas. Estos
bienes de consumo duradero se podran considerar como un cierto tipo de
formacin de capital fijo por parte de los hogares, al cual se asociara un flujo de
servicios, de forma anloga a cuando los bienes son alquilados.
A.1.41. Esta no es la solucin propuesta por el SNA93, el cual no admite un proceso de
produccin asociado a sus empleos por parte de sus propietarios. Estos bienes
se consideran como totalmente consumidos en el momento preciso en que
son adquiridos por parte de su consumidor final. El valor de dicho consumo
instantneo asociado con la compra es igual al coste total de adquisicin
excluidos todos los costes financieros asociados a la compra. En consecuencia,
no puede existir imputacin de consumo de capital fijo durante el perodo de
vida del bien, ni de cualquier flujo de servicios proporcionados a su propietario,
resultado de su uso a lo largo del tiempo.
A.1.42. Un bien duradero se puede adquirir con el fin de ser utilizado por el hogar al
mismo tiempo en su condicin de unidad de consumo y en su condicin de
productor, como sucede cuando un consultor u otra persona empleada en su
propia empresa no constituida en sociedad, compra un automvil tanto para uso
familiar como para su negocio. En este caso, el SNA93 recomienda desglosar el
gasto en, formacin bruta de capital fijo por parte de la empresa y, en gasto en
consumo final de los hogares en proporcin a su uso para negocios y para fines
21
personales.

21

SNA93 9.48

106

H. El tratamiento de las viviendas habitadas por sus propietarios

A.1.43. Los servicios de provisin de vivienda proporcionados por las viviendas
habitadas por sus dueos, ya sea principal o secundaria, tienen un tratamiento
22
diferente.
El propietario de la vivienda es considerado como un empresario
que explota su activo producido no financiero, y vende el servicio al inquilino
(que puede ser l mismo), al que se le carga un alquiler efectivo o imputado.
A.1.44. Los servicios de provisin de vivienda proporcionados por una vivienda
normalmente dependen nicamente de las cualidades inherentes a la vivienda
en s misma, tales como localizacin, distribucin, tipo de construccin, tamao
y equipacin instalada, y no de sus ocupantes. En el caso de las viviendas
habitadas por sus dueos o cuando la vivienda se alquila gratuitamente a un
visitante, este alquiler es estimado teniendo en cuenta la renta bruta generada
por una unidad de similares caractersticas alquilada en el mercado.
Segundas viviendas propiedad de no residentes
A.1.45. Cuando las segundas viviendas son propiedad de no residentes, el SNA93 crea
una cuasi-sociedad ficticia, residente del pas donde la segunda vivienda est
ubicada y cuyo nico propietario es el dueo de la segunda vivienda.
A.1.46. Esta cuasi-sociedad ficticia alquila la segunda vivienda a su propietario y percibe
la renta (imputada). Una vez deducido el consumo intermedio de la actividad
(por ejemplo las reparaciones se consideran como consumo intermedio de la
actividad), se genera una renta de la propiedad neta, que es de nuevo
transmitida nacionalmente al propietario bajo la rbrica rentas retiradas de la
renta de las cuasi-sociedades.
A.1.47. En consecuencia, los servicios de provisin de vivienda por cuenta propia se
consideran como importaciones si el propietario es residente y la segunda
vivienda est situada en el extranjero, y como exportaciones si el propietario es
un no residente y la segunda vivienda est situada dentro de la economa de
compilacin.

22

SNA93 9.85

107

Anexo 2: Principios de registro en las Cuentas Nacionales

A.2.1.

Es necesario realizar algunas observaciones que hacen referencia, en

particular, a los principios que se deberan seguir en el registro de los flujos
monetarios que constituyen el ncleo del sistema, con el fin de asegurar la
consistencia con el Sistema de Cuentas Nacionales.

A. El momento del registro

A.2.2.

De acuerdo con los principios generales de las Cuentas Nacionales y de la

Balanza de Pagos las operaciones entre unidades institucionales han de
registrarse cuando nacen los derechos y las obligaciones, cuando se modifican,
o cuando se cancelan, es decir, atenindose al principio de base devengado; las
operaciones internas de una unidad institucional se registran anlogamente
cuando el valor econmico se crea, transforma o se extingue....
Conceptualmente, siguen el mismo principio que la contabilidad de las
23
empresas.

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.

Este principio tambin se aplica en el registro de las operaciones con el Resto

del Mundo, donde las operaciones han de registrarse, no en trminos de
24
operaciones de caja, sino sobre la base completa del devengo.

B. Principios de valoracin
B.1. La moneda
A.2.5.

Todos los valores han de registrarse en principio en moneda nacional,

cualquiera que sea la moneda utilizada para realizar los pagos. Este principio
permite comparar el turismo con las restantes variables macroeconmicas de la
economa de compilacin. No obstante, se pueden establecer tablas adicionales
en moneda extranjera (normalmente dlares USA) para el turismo internacional,
y para todos los otros flujos relacionados con la renta y la inversin, a fin de
determinar la incidencia del turismo sobre la balanza de pagos valorada en
moneda extranjera y poder establecer comparaciones internacionales
significativas.

23

SNA 1993 2.63

Esto podra requerir que las Recomendaciones sobre Estadsticas del Turismo de la OMT/ONU 1993,
se modifiquen en lo que hace referencia a los pagos por turismo internacional, a los ingresos en divisas
generados por el turismo receptor y al gasto en moneda extranjera generado por el turismo receptor y el
gasto en moneda extranjera generado por el turismo emisor
24

108

A.2.6.

La conversin de moneda extranjera a moneda nacional es una cuestin difcil,

sobre todo cuando no existe un tipo de cambio fijo nico, es decir, en aquellos
casos de tipos de cambios oficiales mltiples o cuando existe un mercado negro
25
o paralelo de moneda extranjera.

A.2.7.

El principio bsico es el siguiente: el tipo de cambio apropiado a utilizar para la

conversin de la moneda empleada en la operacin (a moneda nacional)... es el
tipo de mercado vigente en la fecha de la operacin, o si no se dispone del
mismo, el tipo promedio del perodo ms breve que se puede aplicar. Debe
utilizarse el punto medio entre los tipos de compra y de venta con el fin de
excluir cualquier coste del servicio, esto es, la diferencia entre el punto medio y
26
los mencionados tipos.

A.2.8.

La diferencia entre el valor obtenido utilizando el punto medio y el tipo

comprador o vendedor, corresponde al valor del servicio identificado como
servicios de moneda extranjera (81333 de la CCP) adquirido implcitamente de
la oficina de cambio o banco, en el momento en que se compra la moneda
para realizar la operacin mediante el intercambio de monedas; este servicio
debe ser considerado como parte del gasto turstico.

A.2.9.

En el caso de que existan varios tipos oficiales de cambio, cul es el tipo de

mercado que debe utilizarse?.En un rgimen oficial de tipos de cambio
mltiples, es decir, cuando se pueden aplicar dos o ms tipos de cambio a
categoras diferentes de operaciones, favoreciendo unas y desalentando otras,
esos tipos incorporan elementos anlogos a los de los impuestos o
subvenciones.... El monto de los impuestos o subvenciones implcitos puede
calcularse, para cada operacin, como la diferencia entre el valor de la
operacin convertida a moneda nacional al tipo de cambio efectivo aplicable y el
valor de la operacin convertida a un tipo unitario, calculndose ste como un
promedio ponderado de todos los tipos oficiales utilizados para las operaciones
27
exteriores.

A.2.10. Finalmente, si existe un mercado negro o paralelo de moneda extranjera, los

visitantes internacionales que entren en nuestro pas pueden estar interesados
en comprar moneda nacional en estos mercados con la intencin de obtener un
tipo de cambio ms favorable. Si este mercado paralelo no forma parte del
rgimen oficial de tipos de cambio, la transferencia no se produce entre el
turista y la Administracin Central, sino entre los vendedores y los compradores
de ese mercado paralelo, una vez que el intermediario ha sido remunerado por
sus servicios.
B.2. Precios bsicos para la produccin y precios de comprador para los empleos

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.

la produccin de la actividad se mide a precios bsicos

el consumo intermedio se mide a precios de comprador

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.

Indicadores consistentes de precio y volumen

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

ANEXO 3: Consumo turstico: su mbito y medicin

A.3.1.

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.

La decisin de realizar un viaje, o incluso antes de que la decisin est tomada,

el proceso mental en el cual una persona considera la posibilidad de realizar un
viaje en un perodo de tiempo dado, podra generar un flujo de gastos, que, para
la persona, estn estrechamente ligados a esta idea incluso antes de que
realmente haya tomado la decisin en firme; el turismo, por tanto, debe ser
considerado como una finalidad, a la cual el individuo comienza a asociar un
flujo de gastos antes incluso de que se concrete el plan: la recogida de
informacin acerca del viaje, qu hacer all adems del objetivo del viaje, el
comprar por adelantado bienes y servicios (equipos de deporte, ropas, servicios
de vacunacin) que podran resultar tiles en el viaje, etc. todos estos gastos se
consideran precisamente como gastos en consumo turstico, en cuanto que el
individuo (visitante potencial o visitante) deja claro la asociacin del gasto al
viaje o a lo que sera un viaje.

A.3.3.

Esto explica porqu la definicin de consumo turstico considera la inclusin de

los bienes y servicios adquiridos antes y despus de un viaje, en cuanto que su
relacin con un viaje est establecida de forma clara y el visitante es el nico
que puede establecer esta relacin; no se puede ofrecer ninguna norma estricta
sobre el lapso de tiempo o el lugar de la compra.

A. Inclusin de los bienes en el gasto en consumo.

A.3.4.

En la discusin de la cobertura del gasto turstico, algunos se oponen por

completo a incluir los bienes, argumentando que la produccin de bienes no es
una actividad turstica porque los productores no estn en contacto directo con
los visitantes. Por otro lado, para la mayora de los servicios que consumen los
visitantes, la produccin y el consumo tienen lugar en el mismo momento en
presencia del visitante y en la misma operacin, por tanto los productores de los
servicios prestados a los visitantes estn en contacto directo con ellos.

A.3.5.

Esto es cierto, pero nicamente significa que la evaluacin de los efectos

econmicos de la demanda de bienes por parte de los visitantes requiere un tipo
de anlisis especial. Es necesario considerar de forma independiente la
actividad de venta de bienes a los visitantes, de las actividades de produccin,
transporte y entrega del bien al vendedor final.

A.3.6.

Los visitantes adquieren bienes, y en algunos casos la compra de bienes

especficos podra ser el principal objetivo del viaje o una parte importante
de sus gastos de consumo. Para los lugares visitados por los visitantes, est
claro que es necesario ofrecer una amplia gama de artculos, no slo souvenirs
y artculos semejantes. Por ejemplo, en la proximidad de una playa frecuentada
112

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.

Las Recomendaciones sobre Estadsticas del Turismo OMT/ONU 1993, han

sido ms bien reservadas respecto a la consideracin de los bienes dentro del
consumo turstico, admitiendo nicamente la compra de bienes de consumo
inherentes al viaje y a la estancia, y la compra de pequeos bienes duraderos
para uso personal, artculos de recuerdo, y regalos para la familia y amigos, y
excluyendo en conjunto adquisiciones importantes tales como coches,
caravanas, barcos, etc., incluso aunque pudieran ser utilizados en el futuro para
viajes con fines tursticos.

A.3.8.

En la CST propuesta, todos los bienes y servicios de consumo adquiridos en un

viaje y estancia en el lugar de destino necesariamente constituyen consumo
turstico. Para aqullos adquiridos antes y despus del viaje, nicamente se
incluyen los que son de poco valor o de uso personal.

A.3.9.

En el caso de los bienes de consumo duradero de importante valor, que pueden

ser utilizados en un viaje, pero tambin en muchas otras actividades
considerando sus futuros usos, este marco conceptual recomienda excluir de la
cuantificacin del consumo turstico aqullos no adquiridos en el viaje.

B. Consumo turstico y uso turstico

A.3.10. Es importante subrayar la diferencia entre el concepto de gasto en consumo y
el de uso. En el caso de los hogares, el SNA93 mide el gasto en consumo
basndose en las adquisiciones, no en el uso. En cuanto que un bien, ya sea
duradero o no duradero, es adquirido por un hogar en su condicin de
consumidor, se considera como totalmente consumido. El uso repetido de un
bien duradero, por parte de un hogar, no se registra en las Cuentas Nacionales.
Si fuera registrado, entonces la frontera de la produccin del sistema debera
ser ampliada, porque todo aqullo que figura como uso econmico tiene que
ser producido o proceder de la produccin de perodos de tiempo anteriores
como existencias. No obstante, el hogar no mantiene inventarios de los bienes
que compran.
A.3.11. En consecuencia, el gasto turstico no es una medida del uso turstico. El
consumo turstico, medido dentro del marco de las Cuentas Nacionales, no
engloba el uso del coche particular, nicamente los gastos en gasolina, puesta
a punto, seguro, reparaciones, repuestos, etc. La compra de un automvil se
considera como un consumo inmediato por su valor total.
A.3.12. No existe tal sobrevaloracin del consumo cuando se incluyen adquisiciones
importantes como coches, caravanas ... u otros bienes duraderos; esto
nicamente refleja la realidad del perodo, esto es, que los visitantes compraron
estos bienes.
C. Consumo turstico y el desplazamiento de la demanda
113

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

A.3.17. Como consecuencia de todas estas dificultades, se decidi tratar el gasto

turstico por parte de residentes de la misma manera que el de los no
residentes, esto es, incluir en los gastos tursticos todo gasto por, o a cuenta de,
un visitante, pero diferenciando claramente ambas partidas, las de residentes y
las de no residentes, en las tablas para fines analticos.

115

Anexo 4: Actividades y productos caractersticos

La CST propuesta facilita la identificacin de algunos bienes y servicios considerados
como caractersticos del turismo. Tiene como objetivo la comparabilidad internacional, y
se propone lograrla incluso en el caso de compilaciones para las cuales no se disponga
de una informacin muy detallada.
Por esta razn, el nivel de agregacin que se propone es bastante alto, y, en una
primera etapa, no exige el desarrollo de una clasificacin especfica para la compilacin
de una CST: los productos suelen identificarse en la clasificacin CCP rev(1) a nivel de 3
dgitos (el nivel de grupo), con algunas excepciones referidas a los servicios de
transporte martimo y por carretera (nivel de 4 dgitos, el nivel de clase), y los servicios
de transporte interurbano por ferrocarril, servicios de agencias de viajes, servicios de
tour operadores y otros servicios, se identifican en el nivel 5 de la clasificacin, es decir,
en el nivel de subclase.
Igualmente, las actividades caractersticas tambin suelen identificarse en el 3er nivel de
la clasificacin (el nivel de grupo), y en algunos casos en el nivel de clase (4 nivel). No
se establecen requisitos especficos para desglosar los componentes de la actividad
6304 (servicios de agencias de viajes, tour operadores y guas tursticos), cuando la
actividad interviene, mientras que el desglose por productos s es exigido.
Si bien esta recomendacin facilita a los pases ajustarse a ella, sin embargo, como
contrapartida, las actividades y los productos caractersticos, definidos de esta forma,
carecen en gran medida de su carcter especfico relativo al turismo. Al mismo tiempo,
algunos otros productos y actividades, importantes dentro de su propio nivel de desglose
(niveles 4 5) (como por ejemplo, ciertos servicios de comercio al por menor como la
gasolina para los coches), pero no a un nivel ms agregado (nivel 3), no se incluyen en
la categora de actividades y productos caractersticos del turismo y, por consiguiente,
slo pueden, a este nivel, ser considerados como conexos.
En el futuro, la recomendacin lograr y utilizar un nivel de desagregacin ms alto y
especfico. Mientras tanto, se anima a los pases a desarrollar sus propias
clasificaciones, para uso interno, identificando sus actividades y productos
caractersticos y conexos detallados, utilizando como guas de esta identificacin el
Cdigo de Productos Tursticos (CPT) para los productos, y la Clasificacin Industrial
Uniforme de Actividades Tursticas (CIUAT) para las actividades, ambas desarrolladas
por la OMT y presentadas en diferentes documentos.

116

Productos caractersticos y actividades caractersticas

Compilacin bsica de la CST
Descripcin del producto (1)

Hoteles y otros servicios de alojamiento

Servicio de segundas viviendas por cuenta propia o de
forma gratuita
Servicios de provisin de comidas y bebida
Transporte de pasajeros
Servicios de transporte interurbano por ferrocarril
Servicios de transporte por carretera
Servicios de transporte martimo
Servicios de transporte areo
Servicios conexos a los transportes
Agencias de viajes, tour operadores y servicios de guas
tursticos
Servicios de las agencias de viajes
Servicios de tour operadores
Servicios de informacin turstica y de guas tursticos
Leasing o alquiler de servicios relativos a elementos de
transporte sin conductor
Servicios culturales
Servicios recreativos, y otros servicios de entretenimiento

cdigo CIIU (rev 3)

de la actividad
Cdigo CCP (Rev 1) principal para la cual
este producto es un
producto tpico
631
551

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

(1) La denominacin utilizada se corresponde bsicamente a la de las tablas de la CST propuesta.

117

Anexo 5: Hojas de trabajo anexadas a las tablas de la CST

propuesta.
Las hojas de trabajo anexadas a las tablas de la CST propuesta deben ser entendidas
como tales, esto es, como guas para la elaboracin de tablas por parte de los
responsables de la compilacin. Estos son libres de usarlas o no. A travs de estas
hojas de trabajo, los responsables de la elaboracin se enfrentan a algunos de los
asuntos compilados relacionados con la transformacin de datos a partir de la fuente de
informacin (procedimiento de recogida directa de datos, o transformacin a partir de la
base de datos de Cuentas Nacionales), y se les orienta sobre cmo conseguir un
formulario adecuado para la incorporacin de dicha informacin dentro de las tablas; en
consecuencia, las clasificaciones de bienes y servicios y de actividades que se utilizan
en las hojas de trabajo coinciden plenamente con las utilizadas en las tablas.
Algunos asuntos a los que se enfrentan son los siguientes:

La identificacin de las transferencias sociales en especie recibidas por los

visitantes e incluidas en el consumo turstico y su desglose por productos:
(hoja de trabajo 1);
La transformacin de los paquetes tursticos en sus componentes, la
identificacin de los proveedores de los servicios tursticos como residentes y
no residentes, y la limpieza de los paquetes tursticos receptores para los
servicios facillitados por no residentes: (hojas de trabajo 2a y 2b);
La identificacin del consumo turstico no monetario y sus componentes,
y su transformacin en una presentacin ajustada para que puedan
incorporarse directamente en las tablas de la CST. (hojas de trabajo 3a y 3b);
La transformacin de las tablas de oferta de las Cuentas Nacionales,
primero destacando las ramas de actividad del turismo y los productos
caractersticos y conexos, y luego ajustando los procedimientos de evaluacin
a las tablas (hojas de trabajo 4a y 4b);

118

Hoja de trabajo 1: transferencias sociales en especie

Esta hoja de trabajo pretende que los responsables de la compilacin tomen conciencia
de que las transferencias sociales en especie existen. La hoja de trabajo proporciona un
marco en el cual se registran.
Las transferencias sociales en especie son principalmente de tres tipos: prestaciones en
especie de la seguridad social, prestaciones en especie de asistencia social y servicios
individuales no de mercado.
Las prestaciones en especie de la Seguridad Social podran facilitarse mediante el
reembolso de los gastos realizados por el beneficiario, o directamente en especie.
Estos tres tipos de transferencias sociales en especie se presentan, por tanto, en columnas,
y las filas muestran la clasificacin de bienes y servicios utilizada en las tablas de la CST
propuesta.
Si las prestaciones de la seguridad social en especie y la asistencia social en especie
son relativamente similares en cuanto a su naturaleza, no es el caso de los servicios
individuales no de mercado proporcionados por las administraciones pblicas y las
instituciones sin fines de lucro al servicio a los hogares.
Las prestaciones de la seguridad social en especie y la asistencia social en especie
necesariamente hacen referencia a aquellos casos en los que las prestaciones de los
seguros sociales (o en su defecto, las prestaciones de asistencia social) pueden pagarse en
especie, y el beneficiario de dichas prestaciones est fuera de su entorno habitual o se
desplaza fuera de este entorno como consecuencia de dicha transferencia. Son las
siguientes: los beneficiarios o las personas que dependen de ellos, necesitan tratamiento
mdico, odontolgico o de otra clase, o requieren asistencia hospitalaria, de convalecencia o
de larga duracin, como consecuencia de enfermedad, daos corporales, maternidad,
invalidez crnica, edad avanzada, etc. Las prestaciones de los seguros sociales son
29
generalmente en especie o de reembolsos de los gastos efectuados por los hogares.
En tanto en cuanto el lugar en el que se proporciona la asistencia no se convierta en el
entorno habitual del beneficiario (por ejemplo, las residencias de ancianos), se trata de una
prestacin de la seguridad social del turismo o una asistencia social en especie del turismo.
Los servicios individuales no de mercado consisten principalmente en servicios educativos y
sanitarios, aunque tambin pueden hacer referencia a otros tipos de servicios, tales como
servicios de provisin de vivienda, culturales y de recreo, que las administraciones pblicas y
las instituciones sin fines de lucro al servicio de los hogares, proporcionan a los visitantes de
manera gratuita o a precios econmicamente poco significativos. El valor a consignar bajo
este ttulo, es la diferencia entre el valor pagado por los visitantes y el coste total de la
provisin del servicio. Su compilacin puede requerir definir la participacin del consumo
turstico dentro del total del consumo final de los hogares.
Para que estos servicios puedan ser incluidos en el consumo turstico, tienen que ser
proporcionados a hogares que estn fuera de su entorno habitual. Como ejemplo de
tales servicios: cursos a corto plazo impartidos por centros de educacin, centros de
recreo bajo control financiero de las autoridades pblicas, museos, etc.
Las prestaciones de la seguridad social en especie tambin pueden facilitarse a travs
de reembolsos de gastos, realizados previamente por el beneficiario, y que son
reembolsados posteriormente, total o parcialmente, por el organismo de la seguridad
social. Dado que los visitantes normalmente conocen el importe de dichos reembolsos,

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

aqullos vendidos a residentes para viajar dentro del territorio econmico

(paquetes tursticos internos), que se presentan en la primera columna. En este
caso, suponemos que todos los proveedores de los servicios son
30
necesariamente residentes. Si no fuera este el caso , sera necesario crear dos
columnas para distinguir entre los artculos producidos interna y externamente.
aqullos vendidos a residentes para viajar al extranjero (paquetes tursticos
emisores) que ocupan las cuatro columnas siguientes, ya que en este caso,
como en el siguiente, es necesario, para el propsito de la CST, distinguir
entre los paquetes tursticos producidos en el interior y los paquetes tursticos
producidos en el exterior, y en cada uno de los casos, identificar aquellos
artculos que son parte de la produccin de los productores residentes y
aqullos que no se producen en el territorio nacional (los cuales, en el caso
del turismo emisor, son parte de las importaciones). Debe observarse que el
importe del paquete turstico pagado por los visitantes se considera producido
interiomente cuando el paquete turstico se produce dentro del territorio nacional,
sin embargo, no se considera producido interiormente cuando el tour-operador es
un no residente, incluso aunque el paquete turstico se haya concertado dentro
del territorio nacional. Para establecer el valor residual, es necesario tener en
cuenta tanto los componentes producidos dentro del territorio nacional como los
producidos fuera.

Con la poltica de cielo abierto, sera posible volar internamente a travs de una compaa no nacional

120

aqullos vendidos en el extranjero a no residentes que desean visitar el pas de

compilacin (paquetes tursticos internos) (las 4 ltimas columnas de la tabla). En
este caso, no slo nos enfrentamos a la reorganizacin y reclasificacin de los
flujos, sino que el anlisis debe llevar a una revisin del valor total del consumo
turistico receptor debido a la reestimacin del valor de los paquetes tursticos; de
hecho, como las Cuentas Nacionales, y por tanto la CST, excluyen de su
cobertura aquellas operaciones que tienen lugar entre dos no residentes, y como
los visitantes del turismo receptor son no residentes, todos los bienes y servicios
incluidos dentro de los paquetes tursticos receptores producidos dentro del
territorio nacional y que son proporcionados por no residentes (por ejemplo el
transporte interior o el servicio de la agencia de viajes que vende el paquete
turstico), deben quedar excluidos del valor de los paquetes tursticos receptores,
mientras que todos los bienes y servicios incluidos dentro de los paquetes
tursticos receptores (y stos tambin podran incluir el importe de los servicios
incluidos en los paquetes tursticos producidos por no residentes, que inicialmente
haban sido excluidos globalmente del consumo turstico receptor) proporcionados
por residentes deben ser incluidos. Esto es lo que se muestra en las columnas
(4)b y (5)b de la tabla 2a, que estn sombreadas en gris, con la indicacin de que
todos los valores contenidos en la primera de dichas columnas tienen que ser
excluidos de los valores del consumo turistico receptor utilizados en tablas
posteriores, en las que tienen que aadirse los valores de la columna (5)a.

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

Las hojas de trabajo 3a y 3b proporcionan la informacin necesaria para establecer el

consumo interior turstico (total) (tabla 4): el consumo turstico no monetario tiene que
aadirse al consumo turstico monetario identificado segn su forma, con el fin de
establecer el consumo interior turstico y el consumo turstico total.
En las hojas de trabajo, no se pretende desglosar cada componente del consumo turstico
no monetario en las diferentes formas de turismo, ya que se considera que falta informacin
para este tipo de procedimiento. Sin embargo, globalmente, el total del consumo turstico no
monetario se divide en aqullo que se compra a los proveedores residentes y la parte que se
compra a los proveedores no residentes. A pesar de que parece difcil de lograr, es
necesario para obtener el agregado del consumo interior turstico, que es el que se utilizar
para establecer el Valor Aadido turstico y el PIB turstico.
En las hojas de trabajo 3a y 3b, las filas representan productos, presentados segn la
clasificacin bsica de bienes y servicios adoptada por la CST. La hoja de trabajo 3a
presenta una valoracin bruta y la hoja de trabajo 3b una valoracin neta.
La hoja de trabajo 3, proporciona una revisin de la cobertura del consumo turstico no
monetario, dado que requiere que cada uno de sus componentes se mida por separado:

Operaciones de trueque: se proporciona esta partida, aunque se considera

que en la mayora de los casos no ser posible obtener informacin sobre este
asunto; se refiere principalmente a los visitantes que intercambian sus
viviendas, que incluso pueden ser sus viviendas principales u otras; puede
tambin referirse a intercambios entre nios de distintas nacionalidades para
estudios de idiomas (intercambios lingsticos). Se presenta en una doble
columna, ya que este valor representa el consumo que realizan los agentes
inmersos en las operaciones. Si se produce entre dos residentes, es decir,
entre dos visitantes dentro del turismo interno, puede venir tambin indicado
con un valor doble, y deber crearse entonces una columna adicional. Pero es
poco probable que tal informacin exista.
Provisin de vivienda gratuita o por cuenta propia desde otro hogar: se
consideran dos columnas separadas, la primera referida al turismo interno y
receptor, pero que en realidad hace referencia a las viviendas en la economa
de compilacin, mientras que la segunda columna se refiera a los servicios
proporcionados al turismo emisor, es decir, necesariamente en otra economa.
Por definicin, slo hace referencia a los servicios de provisin de vivienda.
Otras transferencias en especie desde un hogar residente: hacen referencia a
todas las transferencias en especie, distintas de la provisin de vivienda, que
un hogar residente pueda proporcionar a un visitante.
De igual manera, la siguiente columna recoge todas las transferencias en
especie recibidas por visitantes residentes en otras economas: se llaman
otras transferencias en especie al turismo emisor por parte de no residentes.
La columna siguiente toma informacin de la hoja de trabajo 1, donde se
presentan detalladamente estas transferencias sociales en especie. Aqu slo
necesitamos el valor total por producto. Recordamos que aqu slo se
consideran las transferencias sociales en especie por parte de unidades
residentes, ya que no se realiza ningn anlisis funcional de los gastos del
resto del mundo.

122

El siguiente conjunto de dos columnas agrupa el gasto del consumo turstico

que las Cuentas Nacionales clasifica con consumo intermedio de las unidades
de produccin (columna como consumo intermedio) como remuneracin en
especie (columna como remuneracin en especie) segn la naturaleza del
gasto; se agrupan para recordar que su estimacin, en la mayora de los
casos, ser agrupada dentro del anlisis de la informacin de las unidades de
produccin;
Finalmente, la columna total del consumo no monetario recoge la suma de los
valores que se encuentran en las 9 columnas anteriores.
Las dos ltimas columnas proporcionan un desglose del valor total y por producto
segn el lugar de residencia del proveedor de los bienes y servicios considerados
dentro del consumo; obviamente, cada componente del consumo turstico no
monetario debe establecerse a nivel detallado, pero podra considerarse
suficiente un clculo global.

Hojas de trabajo 4a y 4b: Produccin de las ramas de actividad del turismo y

otras actividades, por productos, valoracin bruta y neta.
La hoja de trabajo 4a resulta directamente de los cuadros de las Cuentas Nacionales en
donde se destacan las ramas de actividad del turismo, as como los productos
caractersticos y conexos al turismo.
De la misma manera que en los cuadros del SNA 93, las columnas hacen referencia a las
actividades productivas y las filas a los productos, con la clasificaciones adoptadas en la
CST.
La diferencia se debe al desglose de actividades y de productos; se destacan las
actividades caractersticas, y para cada una de ellas que haya sido identificada como
caracterstica se propone una columna. Adicionalmente, se presentan varias columnas
para que los pases puedan identificar aquellas actividades conexas que sean
importantes para su economa. Finalmente, se agrupan todas las dems actividades no
tursticas, pero si fuera necesario podran presentarse con una cierta desagregacin.
Debe observarse que los totales que se encuentran en las tablas de oferta del SNA93 no
se han modificado y son idnticas a los valores de las Cuentas Nacionales.
La hoja de trabajo 4b nos lleva un paso ms all dentro de la CST; mientras la hoja de
trabajo 4a supona slo la aplicacin de diferentes clasificaciones de productos y
actividades a una tabla diseada, subrayando aquellos productos y actividades de
especial relevancia para el turismo, en la hoja de trabajo 4b, los mtodos de recogida de
ciertas operaciones se han modificado. Son los siguientes:

Los paquetes tursticos, como productos, se presentan ahora en valor neto y

no bruto, siguiendo el procedimiento presentado en las tablas 2a y 2b.
Los servicios de las agencias de viajes se obtienen a partir de los valores de
los servicios que han vendido.
Los mrgenes de comercio al por menor de bienes, tanto los producidos
interiormente como los importados, se obtienen a partir del resto del valor de
los bienes, y se presentan en una fila diferente. En consecuencia, la
clasificacin de bienes y servicios se modifica ligeramente: los bienes conexos
son sustituidos por el margen minorista de dichos bienes, los bienes no
123

especficos se sustituyen por el margen minorista de dichos bienes, y se crea

una lnea de producto, dentro de los bienes no especficos, que recibe todos
los valores netos de bienes de estos mrgenes de minorista.
Esta transformacin genera una modificacin en el valor de produccin de las
actividades que se comercializan a travs de las agencias de viajes y en el valor de
produccin de los tour-operadores.
En efecto, para los servicios tursticos que remuneran los servicios de las agencias de
viajes mediante una tarifa o porcentaje, el valor total percibido por la agencia de viajes
se considera el valor de produccin del servicio, y la cantidad pagada a las agencias de
viaje es un insumo de esta produccin.
Ahora bien, consideramos que el visitante, cuando compra a travs de una agencia de
viajes, compra dos servicios diferentes: el primero es el servicio turstico en s mismo, y
el otro es el servicio de la agencia de viajes. El valor del servicio turstico es la diferencia
entre el importe pagado y la tarifa o comisin pagada a la agencia de viajes, mientras
que el servicio de la agencia de viajes adquirido es el valor de la tarifa: para el proveedor
del servicio el valor de su produccin queda disminuido por el valor de las tarifas
pagadas a las agencias de viajes. Esto se compensa con una reduccin similar del valor
de su produccin, por tanto, el valor aadido no se modifica. Para la agencia de viajes
no hay diferencia en el valor, pero el comprador de sus servicios es reorientado a los
visitantes.
En el caso del tour-operador, estamos ante una situacin similar: la mayora de los
insumos de los paquetes tursticos (los servicios tursticos que son empaquetados y los
servicios de las agencias de viajes) ahora se reorientan, disminuyendo el valor de la
produccin de los tour-operadores, sin modificar su valor aadido pues el valor de los
insumos se disminuye en la misma cantidad.
En cuanto a los servicios de las agencias de viajes proporcionados por residentes a
productores no residentes, mientras antes se consideraban exportaciones, ahora se
consideran proporcionados a residentes. Lo mismo sucede con los servicios de las
agencias de viajes proporcionados por no residentes a productores residentes: se
excluyen de las importaciones y del consumo intermedio de los productores residentes.
En consecuencia, los totales referidos al total de la produccin interior pueden ser
inferiores en la hoja de trabajo 4b que los que figuran en la hoja de trabajo 4a: todas
estas disminuciones se compensan mediante una disminucin similar del valor de los
insumos de las actividades en cuestin, para que de este modo el valor aadido total de
la economa no se vea modificado por estas transformaciones de la presentacin.

124

Relacin entre las hojas de trabajo y las tablas

HOJAS DE TRABAJO

TABLAS

HT 1

HT 2a

HT 3a

Tabla 1

HT 2b
Cuentas Nacionales*

Tabla 4a
HT 3b

Tabla 2
Tabla 4b

Fuentes estadsticas directas*

Tabla 3
Tabla 6
HT 4a

HT 4b
Tabla 5

*: relacionado con todas las tablas

Tabla 7
Tabla 8
Tabla 9
Tabla 10

125

Hoja de Trabajo 1
Transferencias sociales en especie

Productos de consumo turstico

Prestaciones de la Seguridad Social en especie

Reembolsos

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

TOTAL transferencias sociales en especie

X no aplicable
(1) Corresponde al valor de los bienes adquiridos por el visitante a precios de adquisicin.
126

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

Paquetes de turismo emisor

Paquetes de turismo
Producidos interiormente
No producidos interiormente
Producidos interiormente
Paquetes
Componentes
Componentes Componentes Componentes Componentes Componentes
de turismo
producidos
no
producidos
no
producidos
no
interno
interiormente
producidos
interiormente
producidos
interiormente
producidos
(1)
(2)a
interiormente
(3)a
interiormente
(4)a*
interiormente
(2)b
(3)b
(4)b**

Valor total de los paquetes pagados por visitantes (A)

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

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
F.

Productos no especficos
Bienes (1)
Servicios

Total del valor de los insumos proporcionados como

paquetes tursticos a los visitantes (B)
Importe pagado por los productores de paquetes tursticos a
las agencias de viaje por la venta de los paquetes (C)
Valor residual: valor de los servicios de los productores de
los paquetes tursticos (D)=(A)-(B)-(C)

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

TOTAL valor del paquete (valoracin neta) (3)

A partir de la hoja de trabajo 2a
(1) Corresponde a los importes pagados por los productores de los paquetes a las agencias de viajes por la venta de los paquetes .
(2) Corresponde al margen del productor del paquete: Valor (D) de la hoja de trabajo 2a. No se incluye en el caso del turismo receptor puesto
que no se produce interiormente .
(3) Para los paquetes tursticos producidos por productores de paquetes tursticos residentes, este valor es el mismo que el valor bruto,
nicamente el desglose es diferente. En el caso de los paquetes del turismo receptor, esto no es cierto, ya que el total de esta tabla
unicamente incluye los componentes producidos interiormente
(4) Corresponde al valor de los bienes adquiridos por el visitante a precios de adquisicin.

128

Hoja de trabajo 3a
total del consumo turstico no monetario
(valoracin bruta)
Operaciones de trueque

Alojamientos por cuenta propia o

gratis en otros hogares

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

pagados por un productor

residente
como
como
consumo
remuneracin
intermedio
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 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

alojamientos por cuenta propia o

gratis en otros hogares

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

pagados por un productor

residente
como
como
consumo
remuneracin
intermedio
en especie

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)

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 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
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

Servicios conexos 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

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

Mrgenes de comercio minorista de bienes no

especficos

Hoteles y similares

Segunda
vivienda en
propiedad

Restaurantes
y similares

Pasajeros por
ferrocarril

Pasajeros por
carretera

Pasajeros por
mar

Pasajeros por
aire

Servicios conexos 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

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

Mrgenes de comercio al por menor de bienes

conexos

Servicios
B. Productos no especficos

Mrgenes de comercio al por menor de bienes no

especficos

Servicios

Valor de los bienes netos de 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

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

Consumo Turstico Interno.

Es el consumo del turismo interno, es decir, el consumo efectuado por los visitantes
residentes como resultado directo de sus viajes dentro de su pas de residencia. Estas
adquisiciones podran incluir bienes o incluso servicios producidos en el extranjero, o por
no residentes, pero vendidos dentro de la economa interior (bienes y servicios importados) [CST 2.43].
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 residentes, y bienes y servicios adquiridos a proveedores no residentes as
como los adquiridos en los pases visitados [CST 2.48].
Consumo Turstico Receptor.
Es el consumo del turismo receptor, es decir, el consumo efectuado por los visitantes no
residentes como resultado directo de sus viajes a, y dentro de, la economa de compilacin. Se limita a las adquisiciones a proveedores residentes de la economa de compilacin. Los bienes adquiridos en la economa de compilacin podran haber sido importados [CST 2.45].
Demanda Turstica
Es la suma del consumo turstico, el consumo colectivo turstico y la formacin bruta de
capital fijo turstica [CST 4.99].
Establecimiento
Se define como una empresa o parte de una empresa situada en un nico emplazamiento y en el que slo se realiza una actividad productiva (no auxiliar) o en el que la
actividad productiva principal representa la mayor parte del valor aadido [CST 3.32]
[SNA93 5.21 21.8].
Formacin Bruta de Capital Fijo Turstica
Es la suma de la formacin bruta de capital fijo en activos fijos producidos especficos
del turismo por parte de todas las actividades productivas econmicas y la formacin
bruta de capital fijo de las ramas de actividad turstica en activos fijos no especficos del
turismo [CST 4.88].
Gasto en consumo final de los hogares.
Incluye todo el gasto en consumo realizado por los hogares a partir de sus propios
recursos en efectivo (incluyen toda la renta recibida en efectivo) as como todas las
contrapartidas de renta en especie (excepto transferencias sociales en especie) que los
hogares pudieran haber recibido, tales como remuneracin en especie y otras transferencias en especie. Se incluye tambin el valor de todo el consumo de produccin para
su propio uso final, tales como el proporcionado por las segundas viviendas por cuenta
propia utilizadas para fines tursticos o lo que pueda haber recibido a travs de operaciones de trueque [CST 2.30 Anexo 1.F][SNA93 9.94.a].

136

Gastos de los visitantes

Trmino tradicionalmente utilizado en el anlisis de la economa del turismo; incluye los
gastos en bienes y servicios consumidos por los visitantes, por y durante sus viajes y
estancia en destino. Se corresponde con el componente de operaciones monetarias del
consumo turstico [CST 2.50].
Producto Interior Bruto Turstico (PIB Turstico).
Es el PIB generado en la economa por las ramas de actividad turstica y por otras
ramas de actividad en respuesta al consumo interior turstico [CST 4.77].
Produccin.
En un proceso fsico, realizado bajo la responsabilidad, control y direccin de una unidad
internacional, en el que se utiliza mano de obra y activos para transformar insumos de
bienes y servicios en productos de otros bienes y servicios. Todos los bienes y servicios
producidos como productos han de ser susceptibles de ser vendidos en el mercado, o al
menos han de tener la capacidad de ser provistos de una unidad a otra, onerosa o
gratuitamente [SNA93 1.20].
Productos caractersticos del Turismo (Lista OMT).
Aqullos que, en la mayora de los pases, dejaran de existir en cantidades significativas
o que su consumo se reducira de forma importante, en ausencia de turismo, y para los
que parece posible obtener informacin estadstica [CST 3.11 Anexo 4].
Productos conexos al Turismo
Aquellos productos que son consumidos por parte de los visitantes en cantidades que
son relevantes para el visitante y/o para el proveedor pero que no estn incluidos en la
lista de productos caractersticos del turismo [CST 3.11].
Productos especficos del turismo
El conjunto de productos caractersticos del turismo y productos conexos al turismo
[CST 3.11].
Productos no especficos del turismo
El resto de productos que no son especficos del turismo [CST 3.15].
Ramas de actividad (industrias) turstica
El conjunto de establecimientos cuya actividad productiva principal es una actividad
caracterstica del turismo [CST 3.31].
Residencia
La residencia de una unidad institucional es el lugar donde dicha unidad tiene su
principal centro de inters econmico. La residencia de un hogar es la de todos sus
miembros [SNA93 14.8] [Rec-93 23-24-25] [CST Anexo 1.C].
Sector Turstico
El conjunto de unidades institucionales cuya actividad econmica principal en una
actividad caracterstica del turismo. Estas unidades podran pertenecer a los siguientes
sectores institucionales: hogares, sociedades no financieras (privadas, extranjeras,
pblicas), instituciones financieras, administracin pblica o Instituciones Privadas Sin
Fines de Lucro al Servicio de los Hogares [CST 5.80].
Turismo

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

ACC SUBCOMMITTEE ON STATISTICAL ACTIVITIES

Thirty-third session
Madrid, 14-16 September 1999
Item 6 of the provisional agenda

SA/1999/6
2 September 1999

Annex 4
TOURISM SATELLITE ACCOUNT

THE DESIGN OF A CONCEPTUAL FRAMEWORK

FOR THE ELABORATION OF THE
TOURISM SATELLITE ACCOUNT (TSA):
WORLD TOURISM ORGANIZATION (WTO)
PROPOSAL
IN RELATION TO OTHER INITIATIVES
PRESENTED BY THE OECD AND EUROSTAT

TABLE OF CONTENTS
Pages
I.

PRESENTATION ...................................................................................... 1

II.

WTO EFFORTS FOR DEVELOPING TOURISM SATELLITE

ACCOUNTS ........................................................................................... 2-3

III.

PROPOSALS BY WTO AND OECD:

COMPARED ANALYSIS ...................................................................... 3-11
III.1.
III.2.
III.3.
III.4.

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.

INITIATIVES DEVELOPED BY EUROSTAT........................................... 17

V.

THE DEVELOPMENT OF A COMMON TOURISM

SATELLITE ACCOUNT CONCEPTUAL FRAMEWORK.................... 17-19
ANNEXES .......................................................................................... 20-34

1.
2.
3.

Additional references ......................................................................... 20-22

WTO proposal for actions to be taken by WTO-OECDEUROSTAT........................................................................................ 23-27
EUROSTAT proposed Action Plan for the elaboration of a
common conceptual framework for TSA ............................................ 28-34

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.

The expression conceptual framework is used in the above-mentioned

document as an equivalent to statistical methodology.

3.

Consequently, Chapter IV Tables, accounts and aggregates refers to the

TSA as a set of definitions and classifications integrated into tables, organized
in a logical, consistent way, which allows a view of the whole economic
magnitude of tourism in both its aspects of demand and supply. As a
consequence, the tables and aggregates constitute the central part of the TSA
conceptual framework (WTO 4.1).

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:
-

to promote a better knowledge of tourism and, more specifically, the

quantification of its economic impacts;
to contribute to the development of international statistical standards from
the point of view of relevant policy perspectives and commitments, through
the proposal of appropriate recommendations;
to direct members to their gradual implementation;
to support this development through technical cooperation with WTO
Member states.

5.

It must be remembered that this contribution to international statistical standards

is not new in itself, and to this end, we must remember the publication of the
Recommendations on Tourism Statistics in 1994 2. This procedure is
nevertheless significant since the WTO is not a statistical agency and because its
130 Member states have different statistical levels of development.

6.

Consequently, it is not the competence of the WTO to determine the

procedures for the development of its recommendations in this field, but to
present only general guidelines for appropriate development.

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.

WTO EFFORTS FOR DEVELOPING TOURISM SATELLITE ACCOUNTS

8.

In response to the mandate received at the Ottawa Conference 3 in 1991,

WTO has developed a conceptual framework to present a coherent and
interdependent vision of tourism demand, tourism supply and other tourism
variables, with different degrees of detail and within a context of international
comparability with other areas of economic activity.

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.

In the long run, it is expected that the present conceptual framework be

extended to include other developments, such as expanding the scope of
tourism consumption and tourism supply, substituting tourism demand for
tourism consumption, measuring the effect of tourism on the external balance
of goods and services, development of regional TSAs, etc. Other extensions
foreseen relate to the functional analysis adopted in the design of the
proposed conceptual framework, as well as the extension towards an
institutional approach.

13.

Tables 1 to 4 concentrate on the description of Tourism Consumption by

products, in its various forms (Inbound, Domestic and Outbound tourism
consumption) and includes non-monetary elements that are sometimes
omitted in a traditional evaluation of tourism consumption, but which have to
be taken into consideration for a practical coherence with National Accounts.

14.

Table 5 describes the production accounts of tourism specific activities, in a

similar way to SNA production accounts.

15.

Table 6 is the centre of the system and presents a reconciliation by products

and activities between Internal Tourism Consumption and Tourism Supply of
services. It permits the calculation of the Tourism Value Added which is
defined as the value added generated in the whole economy, in the delivery of
consumption goods and services to visitors by all industries.

WTO-Canada - World Conference on Travel and Tourism Statistics, Ottawa, Canada, June 1991.

16.

Table 7 collects data on Employment in the tourism industries.

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.

Finally, Table 10 presents some non-monetary economic variables with

important links to the monetary values presented in the previous tables.

III.

PROPOSALS BY WTO AND OECD: COMPARED ANALYSIS

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.

The aim of these documents is:

-

4
5

to give tourism credibility and legitimacy by allowing its comparability with

other data on other economic activities in a national economy (WTO: 1.4
and OECD: 6);
to allow the distinction between available statistical data and imputed or
modelized results (WTO: 0.3 and OECD: 9);
to present, from an SNA93 perspective a complete system of tables with
tourism information statistics (WTO: 10 basic tables and OECD: 8 basic
tables).

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 demand side: visitor Tourism Consumption (with different

variants due to different coverage and components), tourism direct
consumption and Gross Fixed Capital Formation;

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].

(c) To present an integrated system of tables in order to compile the available

information on tourism that will allow the elaboration of a series of tourism
aggregates [Chapter IV.A: Description of the tables and accounts (4.3 to
4.61) and D.Tables].

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

See reference 1 in Annex 1.

See reference 2 in Annex 1.

WTO TSA only presents general guidelines on specific subjects in order to

compile and evaluate the required variables in order to elaborate the
tables. These questions will be the subject of Technical Manuals to be
elaborated later on.
(c) The TSA for OECD member countries covers less countries, but they are
also the most developed at the economic and statistical levels. The
objective of the OECD TSA is to propose estimation methods to evaluate
the TVA (of characteristic and non-characteristic tourism activities).
(d) The present conceptual framework designed by WTO, with SNA93
approach, is developed according to the system of the proposed tables.
Tables 1, 2, 3 and 4 are designed for the different forms of visitor tourism
consumption; Table 5 is a Production account for the tourism industries
and Table 6 provides a balance of supply and demand in internal tourism.
Table 1 of the OECD TSA concerns the production account of tourism
industries (equivalent to Table 5 of WTO) and Tables 2 and 3 concern the
balance between internal tourism supply and demand; Table 4 is devoted
to the TVA (corresponding to Table 6 of WTO which is, in part, equivalent
to these three OECD tables).
(e) The OECD TSA proposes to apply a step-by-step programme (Annex B)
to elaborate the system of tables, while the WTO TSA proposes a
programme in two phases:
-

first phase: to elaborate Tables 1 to 6, 7 (concerning employment) and

10 (concerning non-monetary indicators - this table is not designed in
OECD TSA);

second phase: Table 8 (Tourism gross fixed capital formation) and

Table 9 (Tourism collective consumption - which is not designed by
the OECD TSA).

(f) The WTO document gives an orientation in its Chapter V: Future

developments on the research guidelines for the extension of the present
conceptual framework (this point is not mentioned in OECD proposal).

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:
-

first, by precising the scope of tourism expenditure itself and identifying

the non-monetary transactions, as well as the social transfers in kind
associated with tourism actual consumption, and

second, by introducing the components of collective consumption and

gross fixed capital formation.

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.

This historical background makes it easy to understand the different

approaches taken as starting points for the elaboration of their methodologies
by the Working Group on Statistics of the OECD Tourism Committee, on one
hand, and by the WTO Steering Committee and its Ad-Hoc Groups on
classifications and tourism statistics, on the other.

30.

We understand that as a consequence of the methodological process followed

by each organization, the OECD Statistical Working Group might have been
tempted to adopt a defensive position against any organization wishing to
weaken the concept of Tourism Consumption by forcing the production
boundary of the TSA to separate it from the SNA93 system. On the contrary,
WTO has chosen to elaborate a solid methodological framework valid for the
proposed design of a TSA, for the time being, and also for its future
developments (such as it appears in Chapter V of the WTO document).

III.3.2.
31.

WTO

It is considered that Tourism Demand (TD) is the general or aggregated

indicator that better characterises tourism volume from the demand side and it
is defined as the aggregation of: visitor Tourism Consumption (TC) + Tourism
Collective Consumption (TCC) + Tourism Gross Fixed Capital Formation
(TGFCF) [WTO 4.100].

32.

Nevertheless, in the development of the proposed TSA (Tables 1 to 10), it is

not proposed to estimate this aggregate until broader theoretical investigation
is made and experience is obtained from the different countries on CTC and
TGFCF (WTO 4.101).

33.

Consequently, it is proposed to the different countries to test the elaboration of

Table 8 (TGFCF) and Table 9 (TCC), before estimating these tourism
aggregates (WTO points 4.88 to 4.93 and 4.94 to 4.98 respectively) at a later
time.

III.3.3.

OECD

34.

OECD TSA maintains the traditional concept of identifying Tourism Demand

(TD) and visitor Tourism Consumption (TC) (OECD 35 and 36).

35.

Nevertheless, the OECD TSA proposes the elaboration of Table 7 (Gross

Capital Acquisition) and Table 8 (Gross Capital Stock), both for characteristic
tourism industries, since it is important to ascertain these tourism aggregates
in spite of the fact that it is difficult to define and measure capital goods that
have to be included (OECD 113 to 124).

36.

III.3.4.

Comments

(a) Tourism Demand (TD) is identified with visitor Tourism Consumption

(TC) in both documents, until such time as the definitions and
measurement of tourism aggregates, such as TGFCF and CTC duly
documented by the experience of the different countries is available;
(b) The OECD proposal does not take into consideration the definition and
measurement of the Tourism Collective Consumption (TCC), that can be
obtained from Table 9 of the WTO document 8;
(c) The present WTO TSA does not request the elaboration of a table similar
to Table 8 (Gross Capital Stock) of the OECD, even though it may be
proposed as a future development;
(d) WTO Table 8 (TFCF) and OECD Table 7 (Gross Capital Acquisition) are
equivalent and their presentation is compatible with classifications on
9
capital goods and characteristic tourism activities .

8
9

See reference 3 in Annex 1.

See point 4 in Annex 1.

III.4.

CLASSIFICATION OF TOURISM PRODUCTS AND ACTIVITIES:

CHARACTERISTICITY
III.4.1.

WTO
III.4.1.1. Tourism Product Classification

37.

Tourism product classifications are composed of:

(a) Tourism product classification, containing the goods and services included
in visitor tourism consumption;
(b) Tourism capital product classification;
(c) Tourism non-market collective services classification
The last two are proposed on an experimental basis and, consequently, they
are not considered in this chapter.

38.

The Tourism Product Classification defines at level one: characteristic,

connected and non-specific products. It defines characteristic and connected
products. Both of them together give the tourism specific products (WTO
3.11). Non-specific products are composed of the residual group of all
products included in visitor tourism consumption (WTO 3.15).

39.

A proposal is made for a WTO list of characteristic products (Annex 4) for

international comparability. This list is taken into consideration in TSA Tables
(14 items). It does not propose a classification of connected products.

40.

It recommends that each country elaborate its own characteristic and

connected list of products, in concordance with the WTO list of characteristic
products.
III.4.1.2. Classification of Tourism Activities

41.

The Classification of Tourism Activities is conditioned by the Tourism Product

Classification. That is the reason why characteristic, connected and nonspecific activities are shown at the more aggregated level (level one).

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.

A Classification of connected activities is not proposed and it is

recommended that each country establish its own classification of
characteristic and connected activities.

III.4.2.

OECD
III.4.2.1. Tourism Product Classification

44.

The Tourism Product Classification makes a distinction between:

(a) Tourism Product Classification related to goods and services included in
the visitor tourism consumption;
(b) Tourism Capital Goods Classification (produced and non-produced). This
classification is not considered in this chapter.

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.

Annex F presents a Table of correspondence with the CCP Version 1 of the

United Nations, concerning characteristic and the rest of tourism products
presented in the Tables.
III.4.2.2. Classification of Tourism Activities

47.

The Classification of Tourism Activities defines at level one: characteristic and

all other activities.

48.

It only defines the characteristics (OECD 60) and the following is presented in
the Tables:
-

a Classification of characteristic activities (15 items), and

a Classification of other activities (11 items) where a list of production
activities of goods (5 items) and services (5 items) is proposed, and which
corresponds to other products.
III.4.2.3. Comments

49.

The OECD document includes some ideas on the characteristicity of

products and tourism activities (OECD 52 to 59) with a view to adopting
pragmatic criteria to define characteristic activities and products (OECD 60),
due to the complexity of this subject.

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.

In fact, when comparing Product and Activity Classifications proposed by WTO

and OECD, there exists a close correspondence between both classifications,
if exclusion is made of some formal aspects of terminology of items and levels
of disaggregation.

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.

In Annex F of OECD document concordance is established between the TSA

Classifications of Products and Activities and the United Nations
Classifications, ISIC, Rev. 3 and CPC Version 1. On the other hand, in Annex
4 of WTO document this concordance is given only for characteristic products
and activities, on a provisional basis, until the revised SICTA and the TPC of
WTO and United Nations is available.

III.5.

TOURISM CONSUMPTION
III.5.1.

WTO

55.

WTO maintains formally the definition of Tourism Consumption (WTO 2.34)

of REC93 (point 85). In fact, if we take into consideration coverage (place and
time) as well as composition, important differences appear to make it conform
to the concept of real final household consumption of SNA93 (SNA 9.96).

56.

It defines several aggregates of Tourism Consumption based on types of

tourism (WTO 2.43 to 2.49) and specifies the components included in visitor
Tourism Consumption, whose expenditure is covered by the visitor main
resources (monetary and non-monetary) as well as those components for
which consumption is made through transfers in kind (social or not) and the
intermediate travel consumption (which come from other resident production
units enterprises, non-profit public administrations and institutions for
households-) (WTO 2.50 and Table 2.1.).

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.

It specifies that the Tourism Consumption is mainly composed of three parts

(OECD 88):
(a) tourism expenditure by the household (and included in the final
consumption), +
(b) tourism expenditure by the establishments (and included in its
intermediate travel consumption), +
(c) tourism expenditure by non-residents (part of exports).
(d) consumer durable goods (CDG): establishes the criteria for its inclusion in
tourism consumption (OECD 105):
during the trip all expenditure on CDG will be included, whatever its
type and value;
before and after the trip, only expenditure on CDG related to tourism
will be included, according to a list of 5 goods (Annex B).
(e) Second homes belonging to the visitor and for tourism use: the treatment
is the same as the one given by WTO (OECD 106 to 112 and Annex 6). It
also includes time-sharing dwellings (OECD 107); this point is not
specified in the WTO proposal.

III.5.3.

Comments

61.

WTO proposals objective in relation with the composition of visitor Tourism

Consumption (WTO 2.50), with the exception of intermediate travel
consumption, is to include it in real final household consumption (SNA93
9.96), whilst OECD TSA seems to have as an objective (even if it does not
explain the non-monetary transactions to be included) to include it in the final
household consumption (SNA93 9.94), since no explanations are given in
OECD document on references to social transfers in kind. No indication is
given either on effective final consumption.

62.

Both proposals maintain as a component of tourism consumption the

intermediate travel consumption by production resident units, as the sole
exception to the SNA93 standard, since it has always been considered
traditionally as a component of the tourism consumption.

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.

WTO proposal defines several aggregates of Tourism Consumption (up to

seven), while OECD TSA only provides Tables 2 and 3, devoted to the
balance supply-tourism consumption, presenting four columns to register the
consumption by non-residents, households, intermediate travel consumption
by enterprises or public administrations and Non Profit Institutions Serving
Households (NPISHs) and does not define or register the outbound
consumption.

65.

The proposal of both projects on the inclusion of consumer durable goods in

tourism consumption differs in the case of compiling information before and
after the trip: WTO proposes to include only consumer durable goods of small
value and the OECD only those of a tourism use, according to the list of the
five goods defined.

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.

Moreover, the WTO project expects to include in future developments, before

and after the trip, those consumer durable goods having only a tourism
purpose, whatever its value (WTO 5.31). This coincides with the present
proposal by the OECD.

III.6.

GROSS AND NET VALUATION OF SPECIFIC TOURISM SERVICES

III.6.1.

WTO

68.

The Tourism Product Classification, to be used in the TSA, identifies three

characteristic products: travel agency services, tour operator services and
tourist information and tourist guide services (UN CPC) and only one
characteristic activity which corresponds to these three characteristic services
(WTO 2.70). It also identifies the trade of goods acquired by visitors, which is
integrated in the classification of connected non-specific products. Therefore,
no list is proposed for these goods, since it is recommended that each country
should elaborate such a list.

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.

Gross or net valuations do not affect total domestic and outbound

consumption (WTO 4.27). They affect inbound consumption inasmuch as
some components of the package tour could be produced by residents or nonresidents (WTO 4.28 and Annex 5).

III.6.2.

OECD

71.

The Tourism Product Classification considers only one characteristic service,

the travel agency services, which consists of: travel agency services, tour
operators (packagers) and tourist guide services and three services under
other products: retail trade, wholesale trade and the transport of goods. A list
containing five goods is proposed (OECD Tables of gross and net valuation).

72.

The only gross valuation that is reflected in the tables is that related to the tour
operator characteristic service.

73.

There is no indication of the effects of gross and net valuation on inbound

consumption.

III.6.3.
74.

Comments

Both proposals coincide in the following:

(a) There are three types of tourist services to be included in the TSA: travel
agency services, tour operator services and trade of goods acquired by
visitors, which can be split into two types of valuation:

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.

(b) the gross valuation is in accordance with the consumption expenditure

from the demand side, but the tourism supply-consumption balance
requires a net valuation, since the gross valuation distorts the structure of
the Tourism Product Classification.

13

III.7.

TOURISM VALUE ADDED ESTIMATE (TVA)

III.7.1

75.

WTO

In the WTO proposal, three aggregates of tourism supply are considered:

Value Added of the Tourism Industries (VATI) (WTO 4.70)

Tourism Value Added (TVA) (WTO 4.72)
Tourism Gross Domestic Product (TGDP) (WTO 4.78)

76.

As in any other economic activity, the VATI is estimated on the basis of

available and disposable statistics. Consequently, it is comparable to the
Gross Value Added (GVA) of any economic activity.

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.

The OECD TSA establishes a methodology to estimate the TVA (OECD

chapter VII and Table 4).

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.

TOURISM GROSS FIXED CAPITAL FORMATION

III.8.1.

83.

84.

WTO

Proposes a classification of fixed assets under:

specific to tourism (12 items) and
non-specific (3 items)
(WTO 4.57)
This proposal excludes, for the time being, investment in public infrastructure
in relation to transport, due to conceptual difficulties and lack of experience in
the different countries (WTO 4.90).

85.

It is proposed to elaborate, as a test, Table 8 Tourism gross fixed capital

formation for characteristic activities (WTO 4.56-4.57).

86.

WTO does not propose a table showing Tourism Capital Stock. This is only
proposed as future developments.

III.8.2.

OECD

87.

Establishes that the Fixed capital formation as well as the Characteristic

tourism industries capital stock is included in the TSA, even if they are not
included in Tourism Demand, since there are some difficulties in defining and
quantifying them (OECD 112).

88.

States that a principle to be applied is that an investment can be considered

as tourism investment when the capital so employed has (ultimately) a very
high tourism usage (OECD 116).

89.

Indicates that non-financial and non-produced assets, such as land (OECD

117 and 129) must be included in the TSA, even if not forming part of the
Fixed capital.

90.

Proposes to elaborate Table 7 Characteristic Tourism Industries Gross

Capital Acquisition (15 items of characteristic activities, 5 items of fixed nonfinancial and non-produced assets) and a Table 8 Characteristic Tourism
Industries Gross Capital Stock (with a similar design to that of Table 7)
(OECD 226 and 237).

III.8.3.

Comments

91.

Both documents show broad present limitations of methodological and

conceptual types, as well as few statistical sources (WTO 4.93 and OECD
113).

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.

Of the three indicators on employment recommended by the SNA93, the WTO

proposal only considers, for the time being, the simplest one: the number of
jobs (TSA 4.52).

95.

Table 7 Employment in the tourism characteristic industries shows the

number of tourism establishments and the number of jobs (by gender and
status in employment: employees and other) for the 12 items of characteristic
activities (TSA 4.51 to 4.55).

III.9.2.

OECD

96.

The OECD TSA only considers, for the time being, the number of hours
worked (OECD 150).

97.

Table 5 Tourism employment of characteristic tourism and other industries

shows the number of hours worked for 14 characteristic items and 10 other
activity items (OECD 214 to 218).

98.

The OECD has provisionally developed an employment tourism module which

accompanies the TSA and which is related to Table 5 (OECD 154, 155).

III.9.3.
99.

Comments

Both documents coincide in the need to develop and integrate a tourism

employment module all the information related to tourism employment and to
encourage conceptual and statistical research, due to its importance in
national economies.

100. The WTO proposal stresses that employment in characteristic tourism

industries is only significant when compared to the Gross Value Added (GVA)
of these activities, but is not an adequate indicator in relation to TVA and
TGDP (WTO 4.86).
101. The OECD TSA proposes to use a TVA ratio in order to determine the
employment generated by tourism consumption (OECD 215 and Annex H).

16

IV.

INITIATIVES DEVELOPED BY EUROSTAT

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.

THE DEVELOPMENT OF A COMMON TOURISM SATELLITE ACCOUNT

CONCEPTUAL FRAMEWORK

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:

the coverage of tourism consumption in the non-monetary part (not

mentioned in the OECD document);
exclusion of Tourism Collective Consumption and Gross Fixed Capital
Formation as part of Tourism Demand.

19

ANNEX 1
Additional references

1.

The differences in both documents exist as a consequence of the following

factors:
-

firstly, for the very process of elaboration and for the different type of
member countries in each Organization;

secondly, in the rhythm of development of the proposed tables: the

OECD text proposes as actual developments certain points that the
WTO considers as future developments;

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.

In other words, while the WTO approach is oriented to be used as an

international standard, we think that the OECD approach corresponds
to a more operative view with respect to the development of a TSA in
OECD countries. This different approach is apparent by the fact that the
term conceptual framework is only used once in the Summary of the
OECD document.

Another divergence appreciated is the higher degree of development

proposed in some cases. For example, only OECD countries can
eventually perform some of the proposals indicated in the document,
such as preparing a table for Tourism Gross Capital Stock, elaborating
visitor characteristics related to total and average expenditure,
preparing a tourism ratio for tourism employment, identifying as a
specific industry single purpose consumer durables, etc.

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.

The methodological approach developed by the WTO is more ambitious in at

least five cases:
-

It broadly develops the concept of tourism consumption according to

SNA93.

It considers that Tourism Collective Consumption and Tourism Gross

Fixed Capital Formation must be part of Tourism Demand, in line with the
SNA93 (even if, for the time being, the approach to these components
would have only an experimental character and, consequently, the
estimate of the corresponding aggregates is not proposed). By doing so,
the necessary credibility might be reached from the different agents whose
cooperation is necessary for the development of a TSA: National Tourism
Administrations, National Statistical Offices and Central Banks.

The need to update the Recommendations on Tourism Statistics

approved at the United Nations in 1993 has been recognized for three
main reasons:

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.

A great effort has been made to elaborate a set of classifications to be

used in order to warrant the international comparability of data to be
obtained.

Concerning the treatment of collective consumption, the proposed solution is

different from that of WTO for the following reasons that have been included in
the document TSA: The conceptual framework prepared by WTO (point
2.82):
Some have proposed including the consumption of such services within
tourism consumption, with the argument that mostly visitors or productive
activities principally serving visitors benefit from this expenditure. This is
difficult to prove, because there are also benefits that may be derived from
some of those expenditure by non-visitors and productive activities not serving
visitors. As there is no way of measuring who benefits from such services and
how much is the value to be assigned to each beneficiary, assignment of the
value of collective services to the different groups would be arbitrary. And
since there is no rivalry in acquisition, there is no reason to assign less to each
current beneficiary when additional beneficiaries are identified. As a
consequence, the method used to assign the value to the beneficiaries would

21

not allow a proportional pattern. As a result, SNA93 does not permit

assignment of the value of collective services to household consumption, and
the TSA observes this restriction by not assigning such values to tourism
consumption.
4.

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.

This perspective is included in paragraph .323 of the OECD document in a slightly

different form, where the draft seems to be a defensive position against those who
might be tempted to abusively increase the importance of tourism in the economy.

22

ANNEX 2
WTO proposal for action to be taken by
WTO OECD EUROSTAT

Madrid, 12 July 1999

Mr. C.L. Kincannon

Chief Statistician and
Director of Statistics Directorate
Organisation for Economic Co-operation and Development (OECD)
2, rue Andr Pascal
75775 Paris (Cedex 16)
France

Dear Mr. Kincannon,

I am pleased to get in touch with you to let you know of my telephone
conversation of Thursday 6 July with Mr. Richard Roberts, as Coordinator of the
United Nations Statistical Commission and Secretary of the ACC Subcommittee on
Statistical Activities.
This conversation mainly concerned the way in which we should present the
draft Tourism Satellite Account (TSA): The conceptual framework to the next meeting
of the Statistical Commissions Working Group on International Statistical
Programmes and Coordination to be held from 29 February to 2 March 2000 and the
work to be done in future months to achieve this end.
It is possible that on 31st July 1999 the Economic and Social Council of the
United Nations may decide on the suppression of the above-mentioned Working
Group. This will be the most likely situation and, in that case, the documentation to
be presented by WTO could be evaluated by the Statistical Commission during the
year 2000.
In other words, the goal of having the Tourism Satellite Account (TSA): The
conceptual framework and the classifications of products and activities duly approved
by the United Nations could be reached, if that would be the case, a year earlier than
expected. The reason is a procedural one since, in the case that the Statistical
Commissions Working Group on International Statistical Programmes and
Coordination continues to function, its mission would only be to present to the United
Nations Statistical Commission the documents prepared by WTO to be studied and
evaluated during the year 2001.

23

The documentation that WTO will present at the meeting of end-February

2000 will be as follows:
-

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

the fourth document would be the Classification of Tourism Activities and

Products.

If we take into consideration the possible suppression of the Statistical

Commissions Working Group on International Statistical Programmes and
Coordination already mentioned and this, of course, is good news since the whole
process could, eventually, be reduced in one year-, this will oblige us to accelerate
our working time schedule, since it is necessary for the United Nations Statistical
Commission to receive all the above-mentioned documents in the following
languages: Arabic, Chinese, English, French, Russian and Spanish.
Further to the communication sent by Mr. Francesco Frangialli to Mr. Yves
Franchet and Mr. Herwig Schlgl (of which copies were sent to you), and further to
the conversation with Mr. Richard Roberts, we have defined a proposal for time
schedule and action plan.
I believe that all the commitments that we assume and that we propose, apart
from being feasible, correspond to the content and the spirit of the Resolutions
approved during the Enzo Paci World Conference on the Measurement of the
Economic Impact of Tourism.
From this point of view, we are extremely grateful for the proposal made by
you to hold an urgent meeting in Luxembourg in order to establish, among other
possible topics, the plan of action necessary to decide on the time schedule and the
format of the mandate received from the World Conference for the three institutions.
Before stating our proposal, I must stress that my telephone conversation with
Mr. Richard Roberts was a follow-up of his e-mail sent on 2 July 1999 to WTO,
EUROSTAT and OECD related to the next meeting of the ACC Subcommittee on
Statistical Activities (to be held at WTO Secretariat Headquarters on 14-16
September 1999):

24

3. We will include an update on the TSA. A brief status report (no

more than 2-3 pages) would be helpful for the Subcommittee.
Following the outcome of the Nice meeting it would be good if the
report were prepared as a joint one by WTO, OECD and
EUROSTAT..Alternatively, reports from WTO and OECD on
actions/plans to implement the Nice outcome would do the job.
Our proposal is as follows:
July 1999:
-

Information meeting at EUROSTAT in order that the three institutions

(EUROSTAT, OECD, WTO) can establish a unique proposal of cooperation
together with the most appropriate mechanisms of decision to warrant that by 18
December 1999 the above mentioned text could be signed jointly.

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:
-

WTO will present a document at the ACC Subcommittee on Statistical Activities,

as requested by the United Nations, with our opinion on the following texts:
Draft OECD Guidelines for a Tourism Satellite Account (presented by the
OECD during the World Conference in Nice)
The Community Methodology on Tourism Statistics and Tourism Satellite
Accounts and Minutes of the Task Force Meeting on Methodological issues
linked to Tourism (mainly on point 4.Methdological issues linked to the
implementation of tourism satellite accounts in European countries).

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 Secretariat has already communicated to the OECD its disposition to

participate at the Tourism Committee meeting to be held on 14 and 15 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.

Moreover, WTO suggests to EUROSTAT to convene the above-mentioned Task

Force to have its views on the documents presented in Nice by OECD and WTO
(specially from the point of view of the approval process by the United Nations)
since they were not studied and analyzed during the last meeting held on 17-18
May 1999.

If EUROSTAT accepts this proposal, WTO would very warmly accept to be

present at this meeting if invited to do so, and would ask EUROSTAT to transmit
to all the delegates the text presented by WTO at the ACC Subcommittee on
Statistical Activities in September 1999.

November 1999:
-

WTO has already communicated to OECD its decision to participate at the

meeting of 8-9 November 1999 of the Statistical Working Party of the Tourism
Committee.

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:
-

WTO would greatly appreciate receiving an invitation from EUROSTAT to

participate at its Statistical Committee meeting to be held at the beginning of
December.

In that case, we would be grateful that the EUROSTAT Statistical Committee

could distribute the above-mentioned new text, including in its Agenda a specific
item related to the process of acceptance by the United Nations of the conceptual
framework for the elaboration of Tourism Satellite Accounts.

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

cc. Mr. Pedro Daz (EUROSTAT)

Mr. Richard Roberts (UNSD)
Mr. Wolfgang Hbner (OECD)
Mr. Alain Dupeyras (OECD)

27

ANNEX 3
EUROSTAT - Proposed Action Plan for the elaboration of a common
conceptual framework for TSA

Follow-up of the Nice conference on the measurement of the economic impact

of tourism (15-18 June 1999)

EUROSTAT PROPOSAL FOR A JOINT ACTION PLAN

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

The CES also recommended forwarding these conclusions to the Nice

conference. These conclusions were also communicated to Eurostat, OECD and UN
representatives present at the conference.
2.2 Nice resolutions
At the Nice conference on the measurement of the economic impact of
tourism, held 15-18 June 1999, the conclusions reached at the CES meeting were
raised by UN, OECD and Eurostat representatives. During the closing session,
where the Nice Resolutions were presented and discussed, this position was further
enforced by interventions by several EU countries (e.g. France, United Kingdom, and
Netherlands).
Resolution V of the Nice conference clearly reflected the conclusions of the
CES and the position of several countries. This resolution recognises the work done
by the OECD on tourism economic accounts and that of Eurostat in developing the
Directive on tourism statistics, the establishment of a database on harmonised
statistics on tourism and the recent work in the frame of a Task Force to explore the
feasibility of implementing tourism satellite accounts in EU countries.
Moreover, Resolution V recommends that a "Common conceptual Tourism
Satellite Account framework", a common questionnaire for collecting data following
this framework and associated technical manuals should be developed jointly by the
WTO, the OECD and Eurostat. The "Common conceptual Tourism Satellite Account
framework" should then be forwarded to the UN Statistical Commission for adoption.
Resolution V also notes that both the WTO manual and the OECD guidelines
on tourism satellite accounts are still provisional and require revisions. Concerning
Resolution II, point 2 on the adoption of the principles in the WTO TSA framework,
several countries and international organisations asked the WTO to modify this point to
be in line with Resolution V, which states that the existing manual is still provisional.
During the conference, the UN representative stated that they are in favour of
the above mentioned procedure and would support an adoption of the Statistical
Commission of a "Common conceptual Tourism Satellite Account framework".
Preliminary date set for adoption is March 2001. In addition, the UN wishes that a
progress report should be presented to the Statistical Commission in March 2000.
2.3 Work on definitions and classifications
During Workshop 3: "Developments of definitions and classifications for tourism
statistics. Tourism policy areas" at the Nice conference, Eurostat recommended that all
planned revisions of definitions should be based not only on the needs of a TSA
manual, but mainly build on real experiences in countries in implementing the UN/WTO
definitions on tourism statistics, in particular in the perspective of that many of these
definitions are now part of the 'acquis communataure' in the form of implementing
measures of the Council Directive on tourism statistics.12
12

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

Moreover, Eurostat recommended that planned developments of the tourism

classifications could, apart from following the ISIC and CPC classifications, benefit
also in their application from taking into account recent and planned revisions of the
EU classifications on products and activities (CPA and NACE), especially the
changes done in the CPA 1996.
These aspects should also be part of the joint process and be treated in a
similar manner as the work on the "Common conceptual Tourism Satellite Account
framework".

3. WTO-OECD-Eurostat joint action plan

Following the conclusions of the CES meeting and the resolutions of the Nice
conference, Eurostat proposes to set up a "WTO-OECD-Eurostat joint action plan"
for the development of a "Common conceptual Tourism Satellite Account framework".
Partners involved in this process are, apart from the WTO, the OECD and Eurostat in
their roles of carrying out leading work on the development of international tourism
statistics, also the respective member countries.
By establishing a joint process the final manual will build upon the experiences
and specific expertise of all three organisations and member countries, and therefore
gain the credibility needed for such framework among users. This facilitates also the
task for producers, who will have one general framework to follow when
implementing a tourism satellite account.
3.1 Objective
The aim for establishing a "WTO-OECD-Eurostat joint action plan" is to specify
the actions needed to develop a "Common conceptual Tourism Satellite Account
framework", clarify the division of work among the partners, decide the appropriate
decision-making procedure and establish a preliminary timetable with the objective of
forwarding the framework to the UN Statistical Commission in March 2001.
3.2 Actions and division of work
An important part of the joint action plan is to clearly distinguish the division of
work, taking into account the specific experience of each partner, in particular the fact
that both WTO and OECD have worked a lot on developing guidelines for the
development of tourism satellite accounts and Eurostat in its work on implementing
the Directive, which has led to an experience of practical implementation of
methodology, definitions and classifications. Of essential importance is obviously
also the experience of countries in implementing satellite accounts. All this
experience is needed to achieve a common conceptual framework.
Therefore, a list of actions should be set up, giving details of what should be
achieved, by whom and for when. The list should include both drafting and
structuring of the manual as well as specific technical matters which need further
consideration. The list can obviously be extended/modified during the joint process,
but the partners should inform each other of eventual proposals for changes of the

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

Propose a final decision on the

terminology to be used (check
for coherency with tourism
statistics terms and national
accounts concepts).
Check that the manual is
coherent and compatible with
tourism definitions and the
'acquis communautaire' (relevant
for Eurostat).
Propose text for the part of the
manual on possible data sources
and practical implementation (or
part of a technical manual?).
Propose a final decision on all
aspects linked to classifications
in the manual.
Propose also a final decision on
tourism classifications on
activities and products (SICTA,
TPC).
Propose a final decision on what
annexes to include in the
manual.
Propose a final decision on
suggestions for further
extensions to be included in the
manual.
Draft a proposal for a common
questionnaire to collect
information following the TSA
framework.
Draft proposals for technical
manuals on the practical
implementation of the TSA.
Draft the progress report to be
presented to the UN Statistical
Commission in March 2000,
taking into account the joint
process.

21.
Etc.

3.3 Joint decision-making procedure

The joint process should establish a decision-making procedure in order to
advance the work, assuring on one hand that all partners are involved and on the
other hand also agree on the decisions taken. This procedure depends primarily on
the respective organisation's own decision procedure. All decisions of common
interest for the work on the "Common conceptual Tourism Satellite Account
framework" should be taken in all relevant committees to gain full pertinence and
legitimacy. Thus, each organisation should define its relevant decision process in
order to establish the "joint decision making procedure".
In the case of Eurostat, as an example, there is preparatory technical work
carried out in the frame of a Task Force, which in turn submits the conclusions for
discussion and decision to the Working Group. For matters having an impact on
other domains of Eurostat activities (in this case for example classifications and
national accounts), it might be necessary to inform also other working groups. As a
final step the Statistical Programme Committee (SPC) discusses and takes a
decision on the issue. The SPC is the formal decision-making body for statistical
issues within the Community system (delegated from the Council of Ministers).
[Add WTO and OECD decision-making procedures.]

32

3.4 Preliminary time table

Concerning the timetable, the partners need to respect the list of actions and
its deadlines as well as the joint decision-making procedure. The timetable must be
adapted accordingly. The timetable should be established as detailed as possible
already in the beginning of the joint process, in order to foresee all important steps
and eventual problems or risks to avoid unnecessary delays. The deadlines fixed in
the list of actions should be set taking into account the general timetable.
There are two important dates which are more or less fixed already: March 2000 for
delivering a progress report to the UN Statistical Commission on the on-going work
on the "Common conceptual Tourism Satellite Account framework", and March 2001
when the framework is planned to be adopted. Other details of the timetable are still
to be defined. Apart from including scheduled meetings in the timetable, it should
also include milestones (as for example final structure fixed, agreement on basic
definitions, etc) following the list of actions defined.
Below follows a first draft timetable, which should be completed with information from
the OECD and the WTO and be discussed at the first inter-secretariat meeting.
PRELIMINARY TIMETABLE
Time:
10 Sep 1999
14-16 Sep 1999
24 Sep-1 Oct 1999
30 Sep 1999

28-29 Oct 1999

8-9 Nov 1999
Autumn 1999?
1-2 Dec 1999
31 Dec 1999

29 Feb - 2 Mar 2000

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

March 2001 (or autumn 2000?)

Event (meeting, milestone, etc):

First Inter-Secretariat Working Group meeting
ACC Subcommittee on Statistical Activities (UN)
WTO General Assembly
Milestone I: Agreement by all partners of the joint
process, work started on most of the identified
actions.
Eurostat Task Force meeting
OECD Statistical Working Party meeting
WTO Committee meeting
Eurostat Working Group meeting
Milestone II: Work started (some completed, e.g. 1,
2) on all of the identified actions, draft Progress
report for the UN Statistical Commission ready.
Progress report to the UN Statistical
Commission's Working Group on International
Statistical programmes and Coordination
Eurostat Task Force meeting
WTO Working Group meeting?
OECD Experts group meeting?
Information to other Eurostat and OECD
committees (classifications, national accounts)
Milestone III: Complete draft of the framework
ready, draft proposals for all of the identified
actions, only minor amendments remaining.
Evaluation by the UN Statistical Commission
Eurostat SPC meeting
OECD Statistical Working Party meeting
WTO Committee meeting
Eurostat Working Group meeting
Eurostat SPC meeting)
Milestone IV: Final draft ready, final decisions on
all identified actions, agreement by all partners of
the final draft, all actions completed.
Adoption of the "Common conceptual Tourism
Satellite Account framework" by the UN
Statistical Commission

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.

Key terms in the joint process:

Common conceptual Tourism Satellite Account framework
WTO-OECD-Eurostat Joint action plan
WTO-OECD-Eurostat Inter-secretariat Working Group
Joint decision-making procedure
34

Anexo 5

INFORME SOBRE LA EVALUACIN DE LOS IMPACTOS

ECONMICOS DEL TURISMO

Informe presentado por la Organizacin Mundial del Turismo en la

trigsima sesin de la Comisin Estadstica de las Naciones Unidas que
describe los siguientes documentos:
La Cuenta Satlite
Metodolgicas

de

Turismo

(CST):

Referencias

El Listado de los Productos Especficos del Turismo

(relativos al consumo de los visitantes) (PET)
Una Actualizacin de las Recomendaciones sobre las
Estadsticas de Turismo de NNUU y OMT de 1994.

******

INFORME SOBRE LA EVALUACIN DE LOS IMPACTOS ECONMICOS DEL

TURISMO

1.

Hace cinco aos, cuando se consider el diseo de una Cuenta Satlite de

Turismo, se revisaron un nmero de opciones, ya que las recomendaciones
referentes a la construccin de Cuentas Satlites funcionales permiten mayor
flexibilidad a la hora de establecer la correspondencia de dichas Cuentas con el
marco central del Sistema de Cuentas Nacionales adoptado en 1993 (SCN93).
Se decidi 1 que la consistencia de la Cuenta Satlite de Turismo (CST) con los
principales agregados del SCN93, tales como el PIB, tena que considerarse
como un requisito bsico. En consecuencia, la frontera de produccin adoptada
para la CST era totalmente consistente con la del SCN93.

2.

La estructura fundamental de la CST se basa en el equilibrio general que existe

dentro de una economa entre la demanda de bienes y servicios generados por
el turismo y su oferta. La idea es analizar detalladamente todos los aspectos de
la demanda de bienes y servicios que puedan estar asociados con el turismo
dentro de una economa, observar la confrontacin operacional con la oferta de
dichos bienes y servicios dentro de la misma economa de referencia, y
examinar cmo esta oferta interfiere con las dems actividades econmicas.

3.

La elaboracin de dicho conjunto de conceptos, definiciones, clasificaciones,

tablas y agregados para el anlisis del turismo no habra sido posible sin el
desarrollo de las estadsticas del turismo que fueron adoptadas por la
Conferencia Internacional de la OMT sobre las Estadsticas de Turismo y
Transporte celebrada en Ottawa en 1991, la adopcin de las Recomendaciones
de la OMT/NNUU sobre las Estadsticas del Turismo de 1994, la publicacin
del SCN y el 5 Manual de la Balanza de Pagos del FMI de 1993, y el SEC95
de EUROSTAT para la Unin Europea en 1995, las contribuciones de la OCDE
en relacin con instrumentos del anlisis estadstico del turismo, y por ltimo,
pero no de menor importancia, la experiencia de los pases que ya disponen de
tales instrumentos (entre los cuales Canad merece una mencin especial).
Debido a estas diferentes contribuciones al diseo de la CST, la Cuenta
Satlite de Turismo (CST): Referencias metodolgicas pretende ser, con
razn, una nueva norma estadstica internacional que permitira comparaciones
vlidas de pas a pas y entre grupos de pases. De todas maneras, est claro
que las organizaciones regionales podran necesitar hacer algunos ajustes para
tener en cuenta la especificidad de sus pases miembros.

4.

Desde el comienzo del proceso en 1995, el inters se centr en el desarrollo de

una representacin adecuada tanto de los aspectos especficos del turismo
como de las caractersticas especiales de la informacin relativa a los
productos y actividades tursticos. Los temas debatidos pueden clasificarse en
dos grandes categoras:

En el Comit de Seguimiento de la OMT (creado tras la Conferencia de Ottawa, 1991) y en el Grupo de

Trabajo de Estadstica del Comit de Turismo de la OCDE.

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.

Presentacin de resultados: El objetivo especial asociado a la CST

requera muchos ajustes en la presentacin clsica de los datos de las
Cuentas Nacionales, entre los cuales cabe destacar los siguientes: una
reclasificacin de los bienes y servicios; la identificacin de las ramas de
actividad tursticas como un conjunto de establecimientos cuya actividad
principal es una actividad turstica caracterstica; una valoracin neta de
los paquetes tursticos y de los servicios proporcionados por las agencias
de viajes, el desglose del valor de los bienes adquiridos por los visitantes
entre los mrgenes de distribucin y el resto del valor de los bienes, etc

Adems de estos aspectos tcnicos, el diseo estadstico deba considerar el

hecho de que su aplicacin tendra lugar en pases en fases muy diferentes de
desarrollo estadstico del turismo. Incluso los pases ms avanzados en esta
materia no poseen la totalidad de la informacin estadstica requerida para la
completa compilacin de la CST propuesta. Por esta razn, era necesario
considerar un diseo que permitiera una aplicacin gradual, y,
consecuentemente, tambin una comparabilidad gradual de los resultados.
Este procedimiento gradual se expresa en dos aspectos principales:

En la diferente prioridad asignada a las diez tablas que componen la

propuesta (el ncleo bsico de la CST en la primera fase de su
implementacin hace referencia a las tablas 1 a 7 y 10). Como
consecuencia, estas son las tablas (y los agregados asociados) que, en la
actualidad han de utilizarse para la comparacin internacional;

En la limitacin del nivel de agregacin de productos y actividades que se

utilizarn inicialmente para la comparabilidad internacional de resultados
(y de la caracterizacin de los productos tursticos asociados).

6.

Debe enfatizarse el hecho de que la OMT no estaba sola en el diseo estadstico

de la CST. Otras instituciones tales como la OCDE 2 y EUROSTAT 3 estaban
tambin implicadas y sin su contribucin, el proyecto no se habra culminado.
Se lograron acuerdos sobre el tratamiento de los diferentes problemas, la
mayora de ellos cruciales para el proyecto, tales como la identificacin de los
agregados para caracterizar la magnitud del turismo, la clarificacin de los
lmites del consumo del visitante, la determinacin del mbito de los bienes de
consumo duradero y de la formacin bruta de capital fijo del turismo, etc. Que
exista acuerdo no quiere decir necesariamente que exista una visin unnime
de la propuesta. Esto no debera esperarse, ya que una mayor homogeneidad
en la infraestructura estadstica de sus pases miembros podra llevar a
establecer criterios ms estrictos en las definiciones y en las reglas contables y
a diferencias en la presentacin de los resultados, como se ha dado el caso en
Europa, por ejemplo, en el Sistema de Cuentas Nacionales (SEC95).

7.

En Septiembre de 1999, dos meses despus de la celebracin por la OMT de

la Conferencia Mundial Enzo Paci sobre la Evaluacin de la Incidencia
Econmica del Turismo, la creacin de un Grupo de Trabajo Inter-Secretaras
OMT-OCDE-EUROSTAT con el objeto de establecer un marco conceptual
comn para el desarrollo del diseo metodolgico de la CST y promover su
aplicacin en los respectivos pases miembros, es una garanta de una nueva y
prometedora colaboracin. La presentacin de este nuevo instrumento
estadstico es el primer resultado de esta colaboracin, pero no ser el ltimo;
el siguiente debera ser el desarrollo de un cuestionario comn en el que
pudieran encontrar su lugar los diferentes niveles de agregacin y cobertura de
los resultados de las CST (requeridos por las diferentes organizaciones y
relacionados con lo que en la actualidad es el ncleo bsico de la propuesta).

8.

La existencia de recomendaciones internacionales y el desarrollo de las

estadsticas de turismo en los ltimos aos contribuyeron decisivamente a la
realizacin de este proyecto. Sin embargo, al mismo tiempo, su propio
desarrollo dej claro que en varias reas era necesaria una Actualizacin de
las Recomendaciones sobre las Estadsticas del Turismo de la ONU /las
NNUU y de la OMT de 1994, que:

Clarificara la terminologa cuya interpretacin parece ambigua como, por

ejemplo: el uso de los conceptos de residencia y territorio econmico; la
transposicin del concepto de consumo final de los hogares a aquel del
consumo de los visitantes, la creacin de una nueva subcategora de
excursionistas: visitantes en trnsito, etc En consecuencia, se propone
una actualizacin de 4 prrafos en los tres primeros captulos de la Parte
I, as como algunos ajustes formales en otros;

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;

Finalmente, sera conveniente eliminar del Captulo VII de la Parte I

referente a los trabajos futuros de la OMT pues ya se han llevado a cabo.

Las Recomendaciones sobre las Estadsticas de Turismo de la OMT/NNUU de

1994 slo consideraban una clasificacin de las actividades tursticas: la
CIUAT, incluida como Parte II de las Recomendaciones. El desarrollo de la
CST requiere tambin la existencia de un listado de productos especficos del
turismo, referido exclusivamente a aquellos bienes de consumo y servicios que
son adquiridos por los visitantes, no slo como un componente de la lista de las
actividades tursticas adoptada en 1994, sino tambin con el objetivo de su uso
inmediato en la evaluacin del impacto econmico del turismo. En
consecuencia, un Listado de los Productos Especficos del Turismo
(relativos al consumo de los visitantes) (PET) provisional se incluye como
una nueva Parte III de las Recomendaciones. Esto supone un ajuste adicional
del actual Captulo IV Parte I de este documento para adecuarlo a esta nueva
Parte III.

10. La presentacin de estos tres documentos debe entenderse como un primer

paso en un proceso de desarrollo metodolgico de este nuevo instrumento
estadstico y como un proceso de creacin que permite orientar a los pases en
el desarrollo de su propio sistema de estadsticas de turismo, siendo el principal
objetivo la conclusin de la CST, que puede considerarse como la sntesis de
dicho sistema. Por consiguiente, su progresiva implementacin por parte de los
pases har necesario en el futuro actualizar algunas de las recomendaciones
incluidas en esta propuesta, si se adopta, as como promover nuevos
desarrollos relativos a las clasificaciones de productos y actividades, campos
de aplicacin ms amplios (indicadores de turismo nacional, anlisis de la
balanza de pagos, nivel regional,), mdulos especficos (empleo, ingresos del
Estado,),etc.

ANEXO
1.

El proceso seguido en el desarrollo de la CST desde Marzo de 1995 al

momento de la presentacin ante la Comisin Estadstica de Naciones Unidas
de la Cuenta Satlite de Turismo (CST): Referencias Metodolgicas es el
siguiente:

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)

Promedio de pases participantes en las reuniones.

Hasta finales de 1999.
Las tres Organizaciones (OMT, OCDE y EUROSTAT) han sido siempre
invitadas a las reuniones de los otras.
Un promedio de 9 organizaciones y 5 representantes de la industria tambin
participaron en las reuniones de la OMT.
EUROSTAT no ha pretendido desarrollar una nueva alternativa al diseo de la
CST.
Los siguientes expertos han cooperado durante estos aos en la preparacin
de los diferentes documentos presentados:

Dr. A. Franz (Austria), antiguo Jefe del Departamento de Cuentas Nacionales de la

Oficina Central de Estadstica de Austria, experto en estadsticas y anlisis de
turismo;
Dr. D. Frechtling (USA), Profesor Asociado de Estudios Tursticos (Universidad
George Washington) y experto en anlisis del turismo y en la evaluacin de los
impactos econmicos del turismo;
D. F. Hernndez (Espaa), Jefe del Departamento de Clasificaciones Estadsticas
del Instituto Nacional de Estadstica;
D M. Libreros (Francia), experta en Cuentas Nacionales y responsable de las
distintas versiones (6) de las distintas propuestas de la OMT para la CST;
D. A Pisarki (USA), experto en estadsticas y clasificaciones de transporte y turismo;
Prof. J. Quevedo (Espaa), antiguo Presidente del Instituto Nacional de Estadstica y
Jefe del Departamento de Cuentas Nacionales.

3.

Pases que han participado en la Conferencia Mundial Enzo Paci sobre la

Evaluacin de la Incidencia Econmica del Turismo (Niza, Francia, 15-18 de
Junio de 1999)

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

Statistical Office of the European

Communities (EUROSTAT)
Drafted: 23 February 2000
Organisation for Economic
Co-operation and Development (OECD)
Room document:
(English only)

World Tourism Organization (WTO)

Annex 6
Proposed amendments to the document
TOURISM SATELLITE ACCOUNT (TSA):
METHODOLOGICAL REFERENCES
UNSC Document No. E/CN.3/2000/11

This room document is submitted by:

EUROSTAT: Statistical Office of the European Communities,
OECD: Organisation for Economic Co-operation and Development
WTO: World Tourism Organization
for consideration at the Thirty-first session of the United Nations Statistical
Commission (UNSC), 29 February-3 March 2000.

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.

PROPOSED MAIN AMENDMENTS

Structure of presentation
The amendments contained in this room document refer to the original document
presented by the World Tourism Organization (WTO) to the United Nations Statistics Division
in December 1999 Tourism Satellite Account (TSA): Methodological References to be
submitted to the United Nations Statistical Commission in its 31st session (29 February-3
March 2000).
Discussion between the three organisations within the IWG/Tour identified 18 issues
as requiring attention within the document. These issues are listed below together with the
relevant reference to the original document.
Next, this document presents major changes and/or clarifications of a methodological
character to that text. These major amendments are proposed as new paragraphs or as
revised text to paragraphs in the original document. They are presented using the structure
of the original document.
Finally, an Attachment 1 is included where these major amendments are incorporated
into broader sections of the original document. Attachment 1 is structured according to the 18
issues identified below. Attachment 1 must be viewed as a provisional (and partial) version of
a full redraft for the Tourism Satellite Account (TSA): Methodological References. While
there is still a need for a final editing round to ensure that the remaining original text is
consistent with the paragraphs suggested in Attachment 1, any additional changes required
are thought to be relatively minor. It is important to note that a final editing round will not
implement any changes in the present structure of the document.

Key issues for amendment

1.

History of the TSA development process

Text concerning the history of the development of TSAs has been included. A
reference paragraph has been included (New paragraph after 1.2) and a new Annex has
been introduced to present additional detail.
2.

Additional introductory paragraphs

Paragraphs have been added to the Introduction (Chapter 1) to make clearer the
intended status, purpose and scope of this document. (Revised 1.17, New 1.18 - 1.21).
3.

Clarity on usual environment

Amendments have been made to ensure that the difficult area of the definition of the
usual environment is more clearly presented. (Revised 1.10, 2.7, 2.10 - 2.12).
4.

Treatment of second homes for tourism purposes

Some small amendments have been made to ensure that the treatment of second
homes is clear. (Revised 2.14 - 2.16).
5.

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.

The definition visitor consumption

A large section of the document (2.28 - 2.54) has been reorganised to provide a
clearer explanation of the ideas surrounding visitor consumption. The section includes
discussion on relevant national accounts concepts, the treatment of consumer durables, the
inclusion of individual non-market services and the components of visitor consumption.
7.

The venue of visitor consumption

Amendment has been made to paragraphs 2.57 - 2.61 to explicitly note changes in
the common understanding of certain terms.
8.

Services within the household

Amendments have been made to paragraphs 2.65, 2.67, 3.34 and 3.35 to further
clarify the situation with regard to services within the household.
9.

Tourism collective consumption

Amendments have been made to some paragraphs in section II.C (paragraphs 2.73 2.75) to further clarify the definition of this item.
10.

Tourism gross fixed capital formation (GFCF)

Changes have been made to paragraphs 2.77 - 2.79 to reflect the lack of a clear
definition of tourism GFCF and the difficulties of measurement.
11.

The definition of characteristic products

This section (paragraphs 3.11 - 3.22) has been substantially reorganised to better
reflect the issues and definitions being presented.
12.

The treatment of goods purchased by visitors

This section (B.2.5: 3.53 - 3.59) has been amended to take account of the differences
in position which exist within the inter-secretariat group. The resulting position is neutral.
13.

Tourism employment
Paragraph 3.69 has been revised to include reference to a new annex on the OECD
employment module.
14.

Valuation and time of recording

New paragraphs after 4.8 have been introduced to cover this topic which was not
explicitly discussed in the previous version.
15.

The estimation of tourism value added aggregates

In order to make more clear some of the issues involved in estimating the tourism
value added aggregates some paragraphs have been revised (4.53, 4.87, 4.91) and some
new paragraphs have been introduced (after 4.54 and after 4.83).
16.

The use of physical/non-monetary indicators

Paragraph 4.73 has been revised to indicate the need to develop better the links
between the table of non-monetary indicators and the monetary tables.
17.

The definition of tourism demand

Amendments to paragraphs 4.107 - 4.109 have been made to make clear the
measurement and definitional issues associated with this concept.
18.

Bibliography
Changes have been made in the bibliography to appropriately update the listing
provided.

List of proposed main amendments

Chapter 1: Introduction
NEW PROPOSALS
New paragraph after 1.2: corresponds to 1(1) of Attachment 1
The increasing awareness of the economic impacts of tourism has been recognised over a
number of years and a number of countries and international organisations have been
involved in the development of techniques relevant for the measurement of tourisms
economic impact. A short history of the developments in measuring tourism from an
economic perspective is contained in Annex 2 of this document.
New paragraphs after 1.17: corresponds to 2(2) to 2(5) of Attachment 1
Such changes may include implementation of new developments in relation to the proposed
classifications on products and activities, new fields of application (national tourism
indicators, balance of payments analysis, regional level analysis) or specific modules
(employment, government revenues).
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.
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.
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.
REVISED TEXT
Revised paragraph 1.10: corresponds to 3(1) of Attachment 1
But visitor consumption is not restricted to a set of predefined goods and services produced
by a predefined set of industries. What makes tourism special is not so much what is
acquired, but the temporary situation in which the consumer finds himself/herself: he/she is
outside his/her usual environment, and this is the characteristic that identifies him/her as
different from any other consumer.
Revised paragraph 1.17: corresponds to 2(1) of Attachment 1
This proposal should be understood to be the first step in a process of methodological
development of this new statistical instrument whose operational character is a synthesis
shared in common with National Accounts. Its progressive implementation by countries
depends also on the development achieved in the corresponding implementation of SNA93
but, in any case, it will be necessary in the future to update some of the recommendations
included in this proposal and to propose different types of extensions.

Chapter II: The demand approach: concepts and definitions

NEW PROPOSALS
New paragraph 2.33: corresponds to 6(8) of Attachment 1
While this defines a first important aggregate Household final consumption expenditure it
was noted above that actual consumption need not be undertaken by the person who incurs
the expenditure. In SNA93 it is observed that there are many services consumed by
households which are in fact paid for by government or NPISH. To allow for a more accurate
measure of consumption SNA93 has developed the notions of individual and collective nonmarket services. Individual non-market services are those services produced by
governments or NPISH which can be seen as directly consumed by individuals (examples
are health and education). Collective non-market services are only provided by governments
and consist of more general public goods such as defence, legal systems and public policy.
Importantly, from a tourism perspective, it is relevant to note that the existence of an
individual non-market service requires the identification of a clear link between the provider
of the service and an individual.
New paragraphs after Figure II.1: correspond to 6(13), 6(16) and 6(19) of Attachment 1
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.
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.
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.
REVISED TEXT
Revised paragraph 2.7: corresponds to 3(2) of Attachment 1
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.

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.

Revised paragraph 2.52: corresponds to 6(29) of Attachment 1

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:

During the trip

All consumption regardless of the nature of the good or service as long as it is a
product that SNA93 considers part of household actual final consumption.
This includes all consumer durables purchased on a trip (excluding those for
commercial purposes).
This includes tourism business expenses since the product range is the same
for this group of expenses.
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)
Outside the context of a specific trip
All purchases of tourism single purpose consumer durables.

Revised paragraph 2.75: corresponds to 9(3) of Attachment 1

In this proposal, tourism collective consumption is considered within a broader notion of
tourism demand although, for the time being, the approach to this component will only have
an experimental character due to the lack of experience in this field. As a consequence, the
estimate of this aggregate should not be used, for the time being, for international
comparisons.
Revised paragraph 2.78: corresponds to 10(2) of Attachment 1
However, there are a number of different perspectives to tourism GFCF which can be
adopted. First, it is possible to look at the GFCF of the tourism industries (as defined in
chapter 3). Alternatively it is possible to consider the GFCF on specific tourism capital goods
which are directly linked to the provision of services to visitors. Finally, it is possible to
consider the proportion of total GFCF which is required to provide goods and services to
visitors. Combinations of these views may also be possible as well as consideration of public
GFCF.
Revised paragraph 2.79: corresponds to 10(3) of Attachment 1
At this stage the most straightforward perspective is the first one mentioned - the GFCF of
tourism industries. However until more discussion and research is carried out no specific
aggregate is proposed for the purposes of international comparison. Any of the aggregates
noted above may be of interest to countries in compiling their TSAs. Notwithstanding these
measurement difficulties, the concept of tourism gross fixed capital formation is considered
within a broader notion of tourism demand.

Chapter III: The supply approach: concepts and definitions

NEW PROPOSALS
New paragraphs : correspond to 11(5) - 11(8) of Attachment 1
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:
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 in this proposal as the list of
1
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.
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.
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 the term in SNA93.
New paragraph : corresponds to 11(11) of Attachment 1
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.

New paragraph 3.57: corresponds to 12(4) of Attachment 1

Importantly, the use of the purchasers value of the goods should allow the decomposition of
the tourism supply between the basic value of the good and the corresponding margins.
Ideally information should be available to be able to make the complete decomposition and
thus the measurement of tourism supply with respect to goods should not be limited by data
considerations. It may be the case that a breakdown of different margins is not available.
Treatment in such situations would need to be considered based on examination of the data
issues concerned.
1

See TSA 3.18 to 3.20.

10

New paragraph 3.58: corresponds to 12(5) of Attachment 1

The valuation scheme used in the proposed tables corresponds to a coherent scheme where
the value of the products and the corresponding distribution margins are clearly explained.
The tables use the same basis of recording as the national accounts and therefore various
aggregate measures can be defined consistent with the principles used in the national
accounts.
New paragraph 3.59: corresponds to 12(6) of Attachment 1
Overall, the treatment of goods within tourism supply is complicated by trying to decide
whether all of the output of the various producers involved in getting the good to sale should
be included or only the output of the producer with whom the visitor has direct contact, i.e.
the retailer. The case is by no means clear in either direction since one can imagine different
approaches being ideal for different goods depending on the purpose of the analysis. It may
be that for analytical purposes a country chooses one method or another to reflect the level
of tourism supply.
New paragraph : corresponds to 12(7) of Attachment 1
Without a common position in this area it is stated in this proposal that international
intergovernmental organisations (such as WTO, OECD and Eurostat) will continue the task
of defining appropriate criteria of valuation to analyse the economic impacts of tourism and
defining appropriate standards for the presentation and international comparison of results.
The experience of countries in the development and use of their TSAs in the future will
provide important input to this task.
REVISED TEXT
Revised paragraph 3.69: corresponds to 13(1) of Attachment 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
2
include: employment, jobs, full-time equivalent employment, and total hours 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.

SNA93, 17.4 - 17.18.

11

Chapter IV: Tables, accounts and aggregates

NEW PROPOSALS
New paragraphs after 4.8: corresponds to 14(1) and 14(2) of Attachment 1
The valuation principles that should be employed are essentially the same as those
advocated in SNA93, that is, production should be valued at basic values and use at
purchasers prices. As far as time of recording is concerned, the TSA operates on the same
basis as SNA93, that is, on an accruals basis, not on cash or due for payments bases.
In practice, the valuation and time of recording methods used are likely to be consistent with
those used in the general national accounts of the country compiling the TSA. Therefore,
depending on individual country practices these methods may not be identical to the
recommendations of SNA93 or of this proposal. Consequently, for the purposes of international
comparison it is important that the methods of valuation and time of recording are understood
by TSA compilers and are reported when disseminating data or methodology.
New paragraph after 4.54: corresponds to 15(2) of Attachment 1
Although there are difficulties in establishing the assumptions for the calculation of tourism
value added, the assumptions for the calculation of TGDP are even more problematic. This is
because the difference between TVA and TGDP consists mainly of taxes and subsidies and
appropriate tourism shares for these items are not necessarily as connected to the
production of tourism products as is the case with intermediate consumption and output.
While the calculation of TGDP is possible it should be noted that there are additional
considerations to be taken into account in performing this calculation which make it important
that are be taken in its use and interpretation.
New paragraph after 4.83: corresponds to 15 (3) of Attachment 1
In part the difficulty is that VATI is dependent on the definition of the characteristic industries
which could vary across countries. As well, because of differences across countries even
using the same range of characteristic industries may not lead to comparable measures of
tourisms impact in different countries.
REVISED TEXT
Revised paragraph 4.87: corresponds to 15(4) of Attachment 1
But TVA would also include additionally the corresponding value added associated with the
output of those secondary activities that, although part of visitor consumption is not produced
by establishments whose main activity is a tourism characteristic activity. Consequently, TVA
can be seen to be independent of the definition of characteristic industries and products. This
aids its usefulness as an internationally comparable measure of the economic impact of
tourism.
Revised paragraph 4.91: corresponds to 15(5) of Attachment 1
It is important to address three issues here:
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.

12

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 paragraphs 4.108 - 4.109: corresponds to 17(2) - 17(3) of Attachment 1

In this proposal an additional aggregate is suggested called Total tourism demand, which
consists of the sum of internal tourism consumption, tourism gross fixed capital formation
and tourism collective consumption. It is noted however, that the definition and measurement
problems associated with tourism GFCF and tourism collective consumption are by
extension equally relevant for total tourism demand and thus its precise definition cannot be
made as yet.
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.

TSA 4.93, 4.101 and 4.106.

13

ATTACHMENT 1

BASIC EDITING CHANGES TO THE ORIGINAL DOCUMENT

1.

History of the TSA development process

New paragraph after 1.2

1.(1) The increasing awareness of the economic impacts of tourism has been recognised
over a number of years and a number of countries and international organisations
have been involved in the development of techniques relevant for the measurement
of tourisms economic impact. A short history of the developments in measuring
tourism from an economic perspective is contained in Annex 2 of this document.
New annex
Annex 2: Historical background
1991: a date for history
1.(A1) The WTO International Conference on Travel and Tourism Statistics, held at Ottawa,
Canada, in 1991 (hereafter called the Ottawa Conference), was the culmination of the
great efforts made in the second half of the 1970s and more specifically in the 1980s,
not only by international organizations (especially the United Nations, WTO and OECD)
but also by countries among which, in addition to Canada, France deserves special
mention as a pioneer in the measurement of the economic impact of tourism.
1.(A2) Since their inception, the United Nations through its Statistical Commission (UNSC)
and the World Tourism Organization (WTO) are the international organizations that
have established a set of definitions and classifications for tourism with two main
purposes:

to achieve international comparability; and

to serve as a guide to countries for the introduction of a statistical system for
tourism.

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:

In 1937, the Council of the League of Nations recommended a definition of

international tourist for statistical purposes. This was slightly amended by the
International Union of Official Travel Organizations (IUOTO) at a meeting held at
Dublin in 1950.
In 1953, the United Nations Statistical Commission established the concept of
international visitor.
The United Nations Conference on International Travel and Tourism (Rome,
1963) recommended definitions for the terms visitor, tourist and same-day
visitor proposed by IUOTO. These definitions were subsequently examined by a
United Nations expert group on international travel statistics in 1967 and endorsed
by the United Nations Statistical Commission in 1968.

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

In 1978, the provisional guidelines on statistics of international tourism were

approved by the UN Statistical Commission.

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:

the first aimed at proposing modifications to the definitions and classifications

used in studies of tourism to make them compatible and consistent with those of
the other national and international statistical systems; and;
the second, aimed at incorporating tourism into the analytical framework of
National Accounts.

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:

the capacity of collective tourist accommodation;

the flow of guests in collective tourist accommodation (domestic and inbound
tourism); and
tourism demand in the two most important tourism markets: holidays and
business trips (domestic and outbound tourism).

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.

Official Journal of the European Communities, No L 291, 6.12.1995, p. 32.

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.

Additional introductory paragraphs

Revised paragraph 1.17 and new paragraphs thereafter:

2.(1) This proposal should be understood to be the first step in a process of methodological
development of this new statistical instrument whose operational character is a
synthesis shared in common with National Accounts. Its progressive implementation
by countries depends also on the development achieved in the corresponding
implementation of SNA93 but, in any case, it will be necessary in the future to update
some of the recommendations included in this proposal and to propose different types
of extensions.
2.(2)

Such changes may include implementation of new developments in relation to the

proposed classifications on products and activities, new fields of application (national
tourism indicators, balance of payments analysis, regional level analysis) or specific
modules (employment, government revenues).

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.

Clarity on usual environment

Revised 1.10, 2.7, 2.10, 2.11, 2.12:

3.(1) But visitor consumption is not restricted to a set of predefined goods and services
produced by a predefined set of industries. What makes tourism special is not so
much what is acquired, but the temporary situation in which the consumer finds
himself/herself: he/she is outside his/her usual environment, and this is the
characteristic that identifies him/her as different from any other consumer.
3.(2)

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.

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.
3.(3)

The concept of usual environment defined by the UN/WTO Recommendations on

Tourism Statistics and that of residence, used in SNA93 and in the fifth edition of the
Balance of Payments Manual (BPM5) are not synonymous. The place where an
individual works is clearly part of his/her usual environment but is not necessarily
his/her place of residence.

3.(4)

Certain tourism conventions have been applied which are applicable within a TSA.
These conventions include:

3.(5)

Commuting to work according to the UN/WTO definition is travelling but is not

7
considered as a tourism activity.
If an individual leaves his/her place of residence with the intention of establishing
residence in a new place, s/he should not be considered as a visitor to this new
place, even if s/he has not yet resided there for a year. This new place becomes part
of his/her new usual environment.
If an individual has been present in a place for more than one year, this place is
considered as part of his/her usual environment. Thus, s/he cannot be considered
as a visitor to this place, although s/he might not be a resident of this place in the
economic or legal sense of the term.

In general, in statistics on population, residency is a characteristic attached to

households, while in tourism statistics the usual environment is a characteristic
attached to individuals, each of which is part of a unique household. Two individuals
who are part of the same household necessarily have the same residence but may
have different usual environments.

UN/WTO Recommendations on Tourism Statistics, 22.

18

4.

Treatment of second homes for tourism purposes

Revised 2.14 - 2.16

4.(1) For each household, there will be a dwelling that is considered statistically as the
primary home and residence of this household. All other dwellings (rented or owned)
occupied by a household will be considered second homes.
4.(2)

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.

The definition of visitor consumption

Revised section covering paragraphs 2.28 - 2.54

6.(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.

19

6.(2)

It is necessary to distinguish the notion of a transaction from that of a transactor. The

measurement of tourism is complicated by the fact that a single type of transaction can
be deemed to be included or excluded from tourism by the nature of the transactor
(visitor versus non-visitor). Conversely, it may be useful to define some transactions as
being tourism in nature irrespective of the nature of the transactor. In measurement
drawing a line between these two ideas is not straightforward and this section will in
many cases choose a pragmatic line to determine the appropriate scope.

6.(3)

Sub-sections B1 - B3 are structured to consider the consumption boundary used in

national accounts - first for households and then for businesses, governments and
NPISH - and then to consider the impact of the national accounting conventions for
tourism. Tourism does have some boundary issues which require specific adjustment
to national accounting standards.
B.1.

Household final consumption in SNA93

6.(4)

SNA93 defines a series of concepts associated with household final consumption.

The System introduces differences between the concepts of: expenditure on
consumption goods and services; household final consumption expenditure and
actual final consumption of households. In doing so, it takes into account the
particularities of the so called individual non market services, for which individual
beneficiaries can be identified. In this respect SNA93 recognizes the difference
between the institutional unit which pays for the services, and the institutional unit
which benefits from them, and proposes a way to transfer the consumption from one
unit to the other.

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)

A consumption good or service is defined as a good or service that is used (without

further transformation in production as defined in the System) by households, for
8
the direct satisfaction of individual needs or wants . For the purposes of
constructing a consumption boundary the national accounts excludes most services
produced by the household such as the preparation of meals. The food purchased for
meals is considered as a consumption good, but there is no further (economic)
transformation and thus no further consumption. The gas bought for the automobile of
the household is considered as a consumption good also for the same reason, as no
service is attached to the personal use of an automobile by a household.

6.(7)

Household final consumption expenditure covers "expenditure, including imputed

expenditure, incurred by resident households on individual consumption goods and
services, including those sold at prices that are not economically significant. Final
consumption expenditure excludes expenditure on fixed assets in the form of dwellings
9
or on valuables" . Imputed expenditure refers to the value of production of goods by
households for own final use, or any other transfer or transaction in kind between
institutional units, except social transfers in kind. Importantly, goods and services
received as remuneration in kind from the employer are included within household final
consumption expenditure. Also included is the value of services provided by dwellings
to the owner occupier. However, in general, there is no imputation for other types of
services on own account.

8
9

SNA93 9.41.
SNA.93 9.94.

20

6.(8)

While this defines a first important aggregate Household final consumption

expenditure it was noted above that actual consumption need not be undertaken by
the person who incurs the expenditure. In SNA93 it is observed that there are many
services consumed by households which are in fact paid for by government or
NPISH. To allow for a more accurate measure of consumption SNA93 has developed
the notions of individual and collective non-market services. Individual non-market
services are those services produced by governments or NPISH which can be seen
as directly consumed by individuals (examples are health and education). Collective
non-market services are only provided by governments and consist of more general
public goods such as defence, legal systems and public policy. Importantly, from a
tourism perspective, it is relevant to note that the existence of an individual nonmarket service requires the identification of a clear link between the provider of the
service and an individual.

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:

those acquired through direct expenditure by the households themselves or

imputed to them (consumption for own final use or obtained from other
institutional units as transfers in kind other than social transfers in kind): it is called
household final consumption expenditure;
those acquired as social transfers in kind from Non Profit Institutions Serving
Households (NPISH);
those acquired as social transfers in kind from General Government.

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:

Visitor Consumption by Business, Government and NPISH

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

of wages in kind by employers is treated as consumption by households but is not

part of intermediate consumption of businesses. Instead this is treated in the
employers accounts as compensation of employees.
B.3.

The definition and components of visitor consumption

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:

the payment of taxes and duties not levied on products;

10
the payment of interest (net of FISIM corresponding to the visitor) , including
those on expenditure made during and for trips;
the purchase of financial and of non financial assets, including land, works of arts
and other valuables;
all transfer payments in cash such as donations to charities or to other individuals
and which do not correspond to the payment for goods or services.

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:

During the trip

All consumption regardless of the nature of the good or service as long as it is a
product that SNA93 considers part of household actual final consumption.
This includes all consumer durables purchased on a trip (excluding those for
commercial purposes).
This includes tourism business expenses since the product range is the same
for this group of expenses.

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)

Outside the context of a specific trip

All purchases of tourism single purpose consumer durables.
B.3.6 Tourism social transfers in kind

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

Figure II.2. The components of visitor consumption

Visitor final consumption
expenditure in cash (1)
Visitor final
consumption
expenditure
(total)

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.

The venue of visitor consumption

Revised paragraphs 2.57 - 2.61

7.(1) Domestic tourism consumption is the consumption of resident visitors within their
country of reference. The final destination of the visitor might be within or outside the
country of reference but the consumption activity that is referred to has to take place
within this country of reference. It might include goods or services produced abroad or
by non-residents but sold within the country of reference (imported goods and
services). Note that this definition is broader than the common understanding of the
term domestic within tourism statistics (involving residents of the country of
reference travelling and remaining within the country) and as defined here domestic
tourism consumption includes what was traditionally identified as the domestic portion
13
of outbound tourism consumption.
7.(2)

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)

Outbound tourism consumption is the consumption of resident visitors outside the

economic territory of the country of reference. The total will mainly consist of
production by non-residents but may include exports by resident providers. and
provided by non residents. It does not include those goods and services acquired for
15
or after the trip within the country of reference . Note that this definition is narrower
than the common understanding of the term outbound within tourism statistics
(involving residents of the country of reference travelling to another country) and as
defined here outbound tourism consumption excludes what was traditionally identified
as the domestic portion of outbound tourism consumption.

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)

National tourism consumption comprises all consumption of resident visitors within

and outside the economic territory of the country of reference. It is the sum of
domestic tourism consumption and outbound tourism consumption. These purchases
may include domestically produced goods and services and goods and services
imported from non-resident producers.

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.

Services within the household

Revised paragraphs 2.65, 2.67, 3.34, 3.35

8.(1) Regarding the services (except for housing services) rendered by one household to the
visiting members of another household free of charge, in accordance with SNA93 and
Balance of payments principles, no imputed service is recorded. However, the increase
in the consumption of the household due to the purchase of goods required to provide
these services is recorded as transfer in kind, and hence as consumption of the visitor.
8.(2)

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)

In SNA93 a housing service on own account is associated with the ownership of a

dwelling occupied by its owner both as a production activity, and as the production
and consumption of a specific service. It was noted in chapter II that this situation
covered both primary and second homes, and particularly, second homes owned
mainly for tourism purposes.

9.

Tourism collective consumption

Revised paragraphs 2.73 - 2.75

9.(1) In the case of tourism, when considering the definition of household final
consumption, it was observed that government units provide two types of non-market
services: individual and collective. The definition of visitor consumption includes the
individual services provided to visitors. Collective services refer to the provision of
legislation and regulation regarding tourism, to the promotion of tourism by a
government unit, to the maintenance of order and security, and to the maintenance of
public space to name a few.
9.(2)

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)

In this proposal, tourism collective consumption is considered within a broader notion

of tourism demand although, for the time being, the approach to this component will
only have an experimental character due to the lack of experience in this field. As a
consequence, the estimate of this aggregate should not be used, for the time being,
for international comparisons.

16

SNA93, 9.75.

29

10.

Tourism gross fixed capital formation

Revised paragraphs 2.77 - 2.79

10.(1) The analysis of gross fixed capital formation, and more generally the net acquisition
of tangible non-financial assets, is particularly important for tourism because the
existence of a basic infrastructure in terms of transport, accommodation, recreation,
centers of interest, etc., determines to a large extent visitor flows.
10.(2) However, there are a number of different perspectives to tourism GFCF which can be
adopted. First, it is possible to look at the GFCF of the tourism industries (as defined
in chapter 3). Alternatively it is possible to consider the GFCF on specific tourism
capital goods which are directly linked to the provision of services to visitors. Finally, it
is possible to consider the proportion of total GFCF which is required to provide
goods and services to visitors. Combinations of these views may also be possible as
well as consideration of public GFCF.
10.(3) At this stage the most straightforward perspective is the first one mentioned - the
GFCF of tourism industries. However until more discussion and research is carried
out no specific aggregate is proposed for the purposes of international comparison.
Any of the aggregates noted above may be of interest to countries in compiling their
TSAs. Notwithstanding these measurement difficulties, the concept of tourism gross
fixed capital formation is considered within a broader notion of tourism demand.

11. The definition of characteristic products and industries

Revised section 3.11 - 3.22
11.(1) This issue is recognized by SNA93 which recommends starting the development of a
functionally oriented satellite account by analysing the structure of expenditure by
17
SNA93 also
product and looking at what activities deliver these goods and services.
suggests a series of steps in the identification of different groups of products.
The first step is to define the goods and services that are considered specific to this
field. It is convenient to distinguish two types of goods and services in this context:
characteristic goods and services and connected goods and services. The first
category covers the products that are typical for the field under study The second
category, connected goods and services, includes products in whose uses we are
interested because they are clearly covered by the concept of expenditure in a given
field, without being typical, either by nature or because they are classified in broader
categories of products The precise borderline between characteristic and connected
products depends on the economic organization in a given country and the purpose of a
18
satellite account
The adaptation of these steps to tourism is discussed in the following paragraphs.
11.(2) For the purpose of this proposal, the issue of classification has to be considered from
two different points of view, which complement each other, which are: the adaptation
to the specific needs and the statistical infrastructure of the country of reference, and
international comparability.

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

This list, the TSP, is proposed in TSA 3.16.

See TSA 3.18 to 3.20.
See SNA Ch 21.61-62.

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

Revised paragraphs 3.54 - 3.59

12.(1) As a consequence, the total purchasers price of goods are part of visitor consumption.
This is the full price paid by the visitor or others on his behalf, for the purchase.
12.(2) In most cases, the producers of the goods are neither those who sell their production to
final consumer, nor those who finally serve them: there exists a chain of transport
providers, wholesale traders, and finally retailers who sells the product to a visitor. The
product might have been produced in a nearby location, or in a different economy.
12.(3) The whole chain participates in the supply of the product to the visitor, from the
producer of the good, those who transport it, those who trade it in different forms, and
finally, the last link of the chain, the retailer, who sells the good to the visitor. The
producer is usually totally unaware of whom the final purchaser is.
12.(4) Importantly, the use of the purchasers value of the goods should allow the
decomposition of the tourism supply between the basic value of the good and the
corresponding margins. Ideally information should be available to be able to make the
complete decomposition and thus the measurement of tourism supply with respect to
goods should not be limited by data considerations. It may be the case that a
breakdown of different margins is not available. Treatment in such situations would
need to be considered based on examination of the data issues concerned.
12.(5) The valuation scheme used in the proposed tables corresponds to a coherent
scheme where the value of the products and the corresponding distribution margins
are clearly explained. The tables use the same basis of recording as the national
accounts and therefore various aggregate measures can be defined consistent with
the principles used in the national accounts.
12.(6) Overall, the treatment of goods within tourism supply is complicated by trying to
decide whether all of the output of the various producers involved in getting the good
to sale should be included or only the output of the producer with whom the visitor
has direct contact, i.e. the retailer. The case is by no means clear in either direction
since one can imagine different approaches being ideal for different goods depending
on the purpose of the analysis. It may be that for analytical purposes a country
chooses one method or another to reflect the level of tourism supply.
12.(7) Without a common position in this area it is stated in this proposal that international
intergovernmental organisations (such as WTO, OECD and Eurostat) will continue
the task of defining appropriate criteria of valuation to analyse the economic impacts
of tourism and defining appropriate standards for the presentation and international
comparison of results. The experience of countries in the development and use of
their TSAs in the future will provide important input to this task.

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

SNA93, 17.4 - 17.18.

34

permanency of jobs or irregular working hours. By analysing the input-output

accounts of the Tourism Satellite Account, demand and supply of tourism are
connected. This results in a selection of tourism-related industries, seen from a
supply-side. Such a framework provides possibilities for statistical integration and coordination.
The way forward
13.(A5) The employment module can improve national and international comparability of
tourism-related employment data considerably. It can function as a benchmark
against which other employment data can be set, leading to a better overall picture
and increased comparability. However, the connection between the employment
module and TSA should not be seen as the only and perfect road. The OECD
Employment module also highlights areas where further research could be done. The
experience of countries in implementing the employment module and the co-operative
work currently being developed between various international organisations should be
helpful in clarifying some of these issues.

14.

Valuation and time of recording

New paragraphs after 4.8

14(1) The valuation principles that should be employed are essentially the same as those
advocated in SNA93, that is, production should be valued at basic values and use at
purchasers prices. As far as time of recording is concerned, the TSA operates on the
same basis as SNA93, that is, on an accruals basis, not on cash or due for payments
bases.
14(2) In practice, the valuation and time of recording methods used are likely to be
consistent with those used in the general national accounts of the country compiling
the TSA. Therefore, depending on individual country practices these methods may
not be identical to the recommendations of SNA93 or of this proposal. Consequently,
for the purposes of international comparison it is important that the methods of
valuation and time of recording are understood by TSA compilers and are reported
when disseminating data or methodology.

15.

The estimation of tourism value added aggregates

Revised paragraph 4.53

15.(1) The implication of this approach of using various assumptions relating to the production
of tourism goods and services is that the results are essentially modeled rather than
being directly observed and reconciled with statistical data. This is due to the fact that,
as already commented, value added is strictly associated to a production process taken
as a whole and not to a specific output.
New paragraph after 4.54
15.(2) Although there are difficulties in establishing the assumptions for the calculation of
tourism value added the assumptions for the calculation of TGDP are even more
problematic. This is because the difference between TVA and TGDP consists mainly of
taxes and subsidies and appropriate tourism shares for these items are not necessarily
as connected to the production of tourism products as is the case with intermediate
consumption and output. While the calculation of TGDP is possible it should be noted
that there are additional considerations to be taken into account in performing this
calculation which make it important that care be taken in its use and interpretation.

35

New paragraph after 4.83

15.(3) In part the difficulty is that VATI is dependent on the definition of the characteristic
industries which could vary across countries. As well, because of differences across
countries even using the same range of characteristic industries may not lead to
comparable measures of tourisms impact in different countries.
Revised 4.87, 4.91
15.(4) But TVA would also include additionally the corresponding value added associated
with the output of those secondary activities that, although part of visitor consumption
is not produced by establishments whose main activity is a tourism characteristic
activity. Consequently, TVA can be seen to be independent of the definition of
characteristic industries and products. This aids its usefulness as an internationally
comparable measure of the economic impact of tourism.
15.(5) It is important to address three issues here:

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.

The use of physical/non-monetary indicators

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.

The definition of total tourism demand

Revised 4.107 - 4.109

17.(1) Internal tourism consumption is the central aggregate to qualify the size of direct
visitor consumption within a country of reference. However, broader notions of
tourism demand could be envisaged and thus it may be reasonable to consider that
the internal tourism consumption aggregate could validly be complemented with other
components of final demand generated by this attention to visitors. However, it is to

25

SNA93 21.5, 21.113.

36

be understood that the addition of some components of demand should not be

considered as synonymous with the aggregation of demand components to form the
expenditure based measure of GDP.
17.(2) In this proposal an additional aggregate is suggested called Total tourism demand,
which consists of the sum of internal tourism consumption, tourism gross fixed capital
formation and tourism collective consumption. It is noted however, that the definition
and measurement problems associated with tourism GFCF and tourism collective
consumption are by extension equally relevant for total tourism demand and thus its
precise definition cannot be made as yet.
26

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

New and revised titles

Council of the European Union
Council Directive 95/57/EC, 23 November 1995, on the collection of statistical information in
the field of tourism, Official Journal of the European Communities, No L291, 6.12.1995, p.
32.
European Commission
Commission Decision 1999/34/EC, 9 December 1998, on the procedures for implementing
Council Directive 95/57/EC on the collection of statistical information in the field of tourism,
Official Journal of the European Communities, No L9, 15.1.1999, p. 23.
European Commission - Eurostat
Community Methodology on Tourism Statistics, 1998, Luxembourg.
Organization for Economic Cooperation and Development - OECD
OECD Guidelines for a Tourism Satellite Account, November 1999
Organization for Economic Cooperation and Development - OECD
OECD Guidelines for a Tourism Satellite Account: Employment Module, November 1999
World Tourism Organization WTO
Tourism Satellite Account (TSA): The Conceptual Framework, June 1999.
Enzo Paci World Conference on the Measurement of the Economic Impact of Tourism (Nice,
France, 15-18 June 1999)
World Tourism Organization WTO
Tourism Satellite Account (TSA): Methodological References, December 1999
(document presented at the United Nations Statistical Commission (29 february-3 march
2000) for adoption.

26

TSA 4.93, 4.101 and 4.106.

37

Anexo 7

RECOMENDACIONES ONU-OMT
RECOM-unsc.doc

ACTUALIZACIN de las
Recomendaciones sobre estadsticas de turismo
ONU-OMT Serie M No. 83 (1994)

NOTA PARA LOS TRADUCTORES

Todas las modificaciones a incluir han sido identificadas segn su

Captulo, Seccin o Punto correspondientes.
Todas las modificaciones se refieren a la Parte I de las
Recomendaciones sobre Estadsticas de Turismo.
Se facilita una explicacin de las modificaciones propuestas.
Asimismo, los prrafos correspondientes debidamente corregidos se
transcriben en su totalidad.
Se han incluido algunos prrafos y se han eliminado otros. La
indicacin relativa a estos cambios se indica en este documento.
Para aquellos nuevos prrafos que provienen del documento
Cuenta Satlite de Turismo (CST): Referencias metodolgicas, se ha
hecho referencia explcita a su origen.
En el documento final cada Captulo lleva una numeracin que
empieza por el nmero uno.

Revisado el 20 de Diciembre de 1999

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.

Captulo I Necesidad y evolucin de las estadsticas de turismo

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.

Punto 4 (a): Las referencias a la cuarta edicin del Manual de la Balanza de

Pagos publicado por el Fondo Monetario Internacional y el Sistema de Cuentas
Nacionales de las Naciones Unidas deben sustituirse por el texto siguiente:
as como la quinta edicin del Manual de la Balanza de Pagos publicado
por el Fondo Monetario Internacional en 1993 y el Sistema de Cuentas
Nacionales de las Naciones Unidas publicado en 1993 por las Naciones
Unidas, el Fondo Monetario Internacional, el Banco Mundial, la
Organizacin de Cooperacin y Desarrollo Econmicos y la Comunidad
Econmica Europea.

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)

Las recomendaciones sobre migraciones internacionales

publicadas por las Naciones Unidas en 1980, as como la
quinta edicin del Manual de la Balanza de Pagos publicado
por el Fondo Monetario Internacional en 1993 y el Sistema de
Cuentas Nacionales de las Naciones Unidas publicado en
1993 por las Naciones Unidas, el Fondo Monetario
Internacional, el Banco Mundial, la Organizacin de
Cooperacin y Desarrollo Econmicos y la Comunidad
Econmica Europea;

Punto 4 (b): La palabra Statistical debe sustituirse por Statistics en la

versin inglesa. Esta modificacin no se aplica en la versin espaola.
Seccin: B. Necesidad de estadsticas de turismo
Puntos 6 y 7: Deben eliminarse estos puntos y ser sustituidos por:
(El siguiente punto corresponde al prrafo 1.1. del documento
CST: Referencias metodolgicas)
* 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 motivos, no relacionados
con el ejercicio de una actividad remunerada en el lugar visitado,
siendo una actividad que ha crecido sustancialmente durante el ltimo
cuarto de siglo como un 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 informacin necesaria
precisa para la efectividad de las polticas pblicas, el desarrollo de
negocios eficientes, y una creciente calidad del nivel 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.

(El siguiente punto corresponde al prrafo 1.2. del documento

CST: Referencias metodolgicas)
* 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.
(El siguiente punto corresponde al prrafo 1.3. del documento
CST: Referencias metodolgicas)
* En consecuencia, el tipo de datos que se requiere del turismo,
tanto por parte del sector pblico como por el privado, ha cambiado
radicalmente de 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 faciliten
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 usando 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;

d)

Los datos deberan ser consistentes internamente y

presentados dentro de los marcos macroeconmicos admitidos
a nivel internacional; es decir, existe la necesidad de nuevos
instrumentos de observacin estadstica.

(El siguiente punto corresponde al prrafo 1.4. del documento

CST: Referencias metodolgicas)
* 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 del pas de

referencia; las funciones de produccin y la interrelacin entre

actividades, las cuales proporcionan la base para el anlisis del
impacto; 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.

El estudio del turismo debe tomar en consideracin todos estos

elementos segn una presentacin continuada y sistemtica y con este
fin, los pases deberan desarrollar su propio sistema de estadsticas de
turismo.

Captulo II Conceptos y formas de turismo

Seccin: A. Conceptos de turismo

Punto 9: Este punto debera completarse con la frase siguiente: no
relacionados con el ejercicio de una actividad remunerada en el lugar
visitado.
9.
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 motivos no relacionados
con el ejercicio de una actividad remunerada en el lugar visitado.
Seccin: B. Formas de turismo
Punto 11: Este punto se ha modificado en su totalidad y su nueva redaccin es la
siguiente:
Con relacin a un pas dado, se pueden distinguir los siguientes tipos
de turismo:
a) Turismo interno: el de los visitantes residentes que viajan dentro
del territorio econmico del pas de referencia;
b) Turismo receptor: el de los visitantes no residentes que viajan
dentro del territorio econmico del pas de referencia;
c)
Turismo emisor: el de los visitantes residentes que viajan fuera
del territorio econmico del pas de referencia.

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)

Turismo interior que incluye el turismo interno y el turismo

receptor;
Turismo nacional que incluye el turismo interno y el turismo
emisor;
Turismo internacional que se compone de turismo receptor y
turismo emisor.

.
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

encuestas como unidades estadsticas (independientemente de

conceptos ms amplios o diferentes de unidades estadsticas, como
unidad de observacin, enumeracin, clasificacin, anlisis). La
definicin general del "viajero" es "toda persona que se desplaza entre
dos o ms pases distintos o entre dos o ms lugares dentro de su
pas de residencia ".
Punto 22 (b): La palabra habitual debe eliminarse.
b) Una duracin mnima de ausencia del lugar de residencia;

Seccin: C. Residencia habitual debe sustituirse por Residencia.

Seccin C: Residencia
23.
El pas de residencia es uno de los criterios principales para
determinar si la persona que llega a un pas es un "visitante" u "otro
tipo de viajero"; si es un "visitante" permite determinar si es un
residente nacional o extranjero. El concepto subyacente en la
clasificacin de visitante internacional por lugar de origen es el pas de
residencia y no su nacionalidad. Los nacionales extranjeros que
residen en un pas son asimilados a otros residentes a efectos de las
estadsticas de turismo interno y emisor. Los nacionales de un pas
que residen en el extranjero y que vuelven a su pas en una visita
temporal se incluyen con los visitantes no residentes, aunque sera
deseable poder diferenciarlos en algunos estudios.

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.

Seccin G: Visitantes segn clases de turismo

Punto 29: Las palabras habitual y principal deberan eliminarse:
29.
A efectos estadsticos, la expresin "visitante internacional"
designa a "toda persona que viaja, por un perodo no superior a 12
meses, a un pas distinto de aqul en el que tiene su residencia, pero
fuera de su entorno habitual, y cuyo motivo de la visita no es el de
ejercer una actividad que se remunere en el pas visitado".

Punto 30 (b): El prrafo debera completarse con la frase siguiente: Una

categora especial de este tipo de visitantes es la de visitantes del da en
trnsito:
(b)

Visitantes del da (excursionistas): "un visitante que no

pernocta en un medio de alojamiento colectivo o privado del
pas visitado". Una categora especial de este tipo de visitantes
es la de visitantes del da en trnsito.

Punto 31 (e): La ltima frase debera eliminarse y sustituirse por: Los

dems pasajeros en trnsito que atraviesan un pas para dirigirse a
otro se clasifican como turistas si permanecen una noche (o ms de
una noche) en el pas, o como visitantes del da (excursionistas) en
trnsito si no pernoctan en el pas:
(e)
Personas en trnsito que no entran formalmente en el pas a
travs del control de pasaportes, como los pasajeros en trnsito
llegados por va area que permanecen durante un corto espacio de
tiempo en un rea determinada del aeropuerto y los pasajeros de
crucero a los que no se permite desembarcar. Esta categora incluye
igualmente a los pasajeros que circulan directamente entre
aeropuertos u otros terminales. Los dems pasajeros en trnsito que
atraviesan un pas para dirigirse a otro se clasifican como turistas si
permanecen una noche (o ms de una noche) en el pas, o como
visitantes del da (excursionistas) en trnsito si no pernoctan en el
pas.

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)

Visitantes del da (excursionistas): "visitantes que

pernoctan en un medio de alojamiento colectivo o privado
el lugar visitado". Una categora especial de este tipo
visitantes es la de visitantes del da (excursionistas)
trnsito.

no
en
de
en

Punto 34 (a): La palabra habitual debera eliminarse:

(a)

Residentes que se desplazan a un lugar situado en el interior

del pas con intencin de establecer su residencia;

Seccin: H. Visita del da (excursin)

Punto 38 (bis): Debera incluirse un nuevo prrafo, con el siguiente texto:
(El prrafo siguiente se corresponde con el prrafo 2.21 del
documento CST: Referencias metodolgicas)
Una categora especfica de excursionistas, importante a fines
estadsticos, que concierne tanto a los visitantes internacionales como a
los internos, son los excursionistas en trnsito. Hace referencia a grupos
diferentes de pasajeros, la identificacin de los cuales podra resultar de
inters en algunos pases, debido a su relevancia, tanto en trminos
numricos como por su impacto econmico. Se refiere a excursionistas
que no regresan a sus lugares de origen en un plazo de 24 horas a partir
de su salida, si bien se dirigen hacia un destino diferente y no pernoctan
ninguna noche en el pas de referencia. Dentro de esta delimitacin se
incluyen aquellos visitantes que cruzan una localidad o el territorio de un
pas, dirigindose a un destino diferente (los casos ms significativos se
refieren a aqullos que viajan por carretera o ferrocarril).
Seccin: I Visitas del da (excursiones) clasificadas segn el lugar de
partida
Punto 39: La palabra habitual debera eliminarse. El punto c) Durante el
transcurso del viaje, prescindiendo del motivo de la visita debera decir:
" Durante el transcurso del viaje, prescindiendo del motivo de la visita, estos
visitantes son visitantes del da (excursionistas) en trnsito:
39.
Existen diversos tipos de visitas del da (excursiones) que se
basan en el lugar de partida, cada una de las cuales puede
diferenciarse claramente a efectos de las estadsticas de turismo:
a) Viaje de ida y vuelta, comenzando a partir del lugar de
residencia;
b) Viaje de ida y vuelta, comenzando a partir de la segunda
residencia, o a partir del lugar visitado por el turista,
prescindiendo del motivo de la visita;
c)
Durante el transcurso del viaje, prescindiendo del motivo de la
visita, estos visitantes son visitantes del da (excursionistas) en
trnsito:
i)
Etapa en un viaje por va area;
ii)
Etapa en un viaje por va martima (cruceros u otros viajes
en que los pasajeros pernoctan a bordo de un buque);

iii)

Etapa en un viaje terrestre a cualquier lugar, que no

comprenda pernoctacin alguna.

Punto 40: Debera eliminarse.

Captulo IV. Clasificaciones de la demanda turstica

Point 41: Al final de dicho punto, las palabras indistintamente al turismo

internacional y al turismo interno deberan reemplazarse por a las diferentes
formas de turismo.
41.
Su finalidad es proponer clasificaciones normalizadas para
mejorar la comparabilidad internacional de las estadsticas y su
aplicacin progresiva sobre base universal. Con ello se pretende que
dichas clasificaciones se puedan aplicar, con pequeas adaptaciones
o aclaraciones pertinentes, a las diferentes formas del turismo.

Punto 42: Las palabras fuera de su lugar de residencia habitual debera

sustituirse por fuera de su entorno habitual:
42.
Los trminos "viaje" o "visita" designan todo desplazamiento a
un lugar fuera del entorno habitual, y se refiere a las actividades que el
viajero realiza fuera de su entorno habitual, desde el momento de su
salida hasta su regreso.

Seccin A: El ttulo Motivo de la visita debera sustituirse por Clasificacin

del motivo de la visita. La sub-seccin Clasificacin debera eliminarse.

Seccin A: Clasificacin del motivo de la visita

Punto 44:
- En el primer prrafo la palabra principal debera eliminarse.
- En el tercer prrafo, las palabras que puede utilizarse tanto para el turismo
internacional como interno deberan eliminarse.
- El ttulo Clasificacin del motivo de la visita (o viaje) por divisiones, para
turismo receptor, emisor e interno debera sustituirse por: Clasificacin del
motivo de la visita (o viaje) por tipos de turismo
44.
A continuacin se recomienda una clasificacin por motivo de
la visita (o viaje). Ha sido elaborada en base a una clasificacin
propuesta por las Naciones Unidas en 1979 en sus Directrices
provisionales sobre estadsticas del turismo internacional. Esta
clasificacin tiene por objetivo medir los segmentos clave de la

10

demanda turstica
comercializacin.

con

fines

de

planificacin,

promocin

Clasificacin del motivo de la visita (o viaje) por tipos de turismo

Divisiones
1.
Ocio, recreo y vacaciones
2.
Visitas a parientes y amigos
3.
Negocios y motivos profesionales
4.
Tratamientos de salud
5.
Religin/peregrinaciones
6.
Otros motivos

Seccin B: Duracin de la estancia o del viaje

1. Duracin de la visita (estancia o viaje)
Punto 49: La palabra habitual debera eliminarse:
49.
La duracin de la visita (estancia o viaje) se mide segn las
siguientes unidades: "el nmero de horas para las visitas del da
(excursiones) y por el nmero de pernoctaciones para las estancias.
Para el turismo internacional, la duracin se mide en trminos de
tiempo pasado en el pas visitado para el turismo receptor, o de tiempo
pasado fuera del lugar de residencia para el turismo emisor".
Seccin C: Origen y destino del viaje
Punto 52: La palabra habitual debera eliminarse. La frase Adems del pas
de residencia habitual es tambin un criterio para determinar si una persona
que llega a un pas es o no un visitante; y en caso de ser un visitante, si ste
es un visitante interno o residente extranjero debera sustituirse por La
determinacin del pas de residencia permite adems identificar a los
visitantes que regresan a su pas de residencia y que deben excluirse de la
medicin del turismo receptor.
52.
En el turismo receptor, es preferible la clasificacin de los
visitantes por pas de residencia a la clasificacin por nacionalidad. Es
en el pas de residencia donde se toma la decisin de viajar y donde
normalmente comienza el viaje. La determinacin del pas de
residencia permite adems identificar a los visitantes que regresan a
su pas de residencia y que deben excluirse de la medicin del turismo
receptor.

Punto 56: La palabra Statistical debe sustituirse por Statistics en la versin

inglesa. Esta modificacin no se aplica en la versin espaola.

11

Seccin E: El ttulo Medio de transporte debera sustituirse por

Clasificacin de medios de transporte de pasajeros. La sub-seccin
Definicin y clasificacin del medio del transporte debera eliminarse.

Seccin E: Clasificacin de medios de transporte de pasajeros

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..

Punto 62: El ttulo de la clasificacin Clasificacin uniforme de los medios de

transporte debera ser: Clasificacin de los medios de transporte de
pasajeros:
62.
Existe una creciente necesidad de informacin sobre los viajes
que requieren diversos modos de transporte (por ejemplo, taxi a la
estacin, tren de ida y vuelta al aeropuerto, autobs que traslada a los
viajeros al hotel, aviones y barcos de crucero, transporte areo y
alquiler de coche, etc.). Una forma posible de estudio consistira en

12

registrar el medio de transporte principal (segn el tiempo) y los

medios de transporte secundarios.
Clasificacin de los medios de transporte de pasajeros
Divisiones

Agrupaciones

1. Areo

1.1.
1.2.
1.3.

Vuelos regulares
Vuelos no regulares
Otros servicios

2. Martimo

2.1.
2.2.
2.3.

Lneas de pasajeros y transbordadores

Cruceros
Otros

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

Seccin F: El ttulo Alojamiento turstico debera sustituirse por Clasificacin

del alojamiento turstico. Todo el Captulo ha sido parcialmente modificado y
el Anexo eliminado. Las notas han sido modificadas igualmente y han sido
incluidas en la nueva versin del Captulo F. (La numeracin de los diferentes
prrafos corresponde a la de la nueva versin de las Recomendaciones
Rev.1-0):
F. Clasificacin del alojamiento turstico
4.23 Se define el alojamiento turstico como todo establecimiento que, de forma
regular u ocasionalmente, facilita alojamiento para pernoctar a los turistas.
4.24 El alojamiento turstico puede clasificarse segn diversos criterios. Esta
clasificacin incluye dos criterios principales: el carcter colectivo o
privado del alojamiento y la finalidad y modo de utilizacin del mismo.
Para un mayor nivel de desagregacin, se han introducido dos criterios
suplementarios en algunas categoras (nivel de especializacin,
gratuidad o en alquiler), con el fin de satisfacer las necesidades de la
industria. Esta clasificacin incluye los siguientes tipos de alojamiento:
Clasificacin del alojamiento turstico
1.

Alojamiento colectivo turstico

1.1. Hoteles y establecimientos parahoteleros
1.111 Hoteles
1.111 Establecimientos parahoteleros
1.2. Establecimientos colectivos especializados
13

2.

1.2.1. Establecimientos de cura

1.2.2. Campamentos de trabajos y vacaciones
1.2.3. Alojamiento en los medios de transporte pblicos
1.2.4. Centros de conferencia
1.3. Otros establecimientos colectivos
1.3.1. Alojamientos de vacaciones
1.3.2. Alojamientos de camping turstico
1.3.3. Marinas
1.3.4. Otros establecimientos colectivos, n.c.o.p.
Alojamiento turstico privado
2.1. Alojamiento privado en alquiler
2.1.1. Viviendas alquiladas a particulares, familias o
agencias profesionales
2.1.2. Habitaciones alquiladas en casas particulares
2.2. Alojamiento privado cedido gratuitamente
2.2.1. Viviendas secundarias de propiedad privada para
fines tursticos
2.2.2. Hospedajes proporcionados gratuitamente por
familiares o amigos
2.2.3. Otros alojamientos privados, n.c.o.p.

(El prrafo siguiente se corresponde con el prrafo 75 de las

Recomendaciones sobre Estadsticas de Turismo de 1994 OMT-ONU). El
principio del prrafo Las denominaciones de los alojamientos contenidos en
cada grupo primario pueden variar de un pas a otro ha sido modificado en
lengua espaola por el siguiente texto: Las denominaciones de los
alojamientos especficos contenidos en cada grupo pueden variar de un
pas a otro:
4.25 Las denominaciones de los alojamientos especficos contenidos en cada
grupo pueden variar de un pas a otro, e incluso aparecer tipos que son
completamente desconocidos en otros pases. Sin embargo, la
clasificacin pretende ser exhaustiva, de modo que cualquier tipo
particular de alojamiento se pueda asignar a una agrupacin, para lo
cual todos ellos llevan un ttulo genrico y son objeto de una definicin
descriptiva o sinttica. Los diversos pases podrn adaptar esta
clasificacin a la estructura de su parque de alojamientos tursticos, sin
que por ello se pierda la perspectiva de la comparabilidad internacional.
4.26 A partir de esta clasificacin es posible establecer una correspondencia
operativa con la Clasificacin Central de Productos (CCP ver. 1.0) de las
Naciones Unidas, 1998 y con la Clasificacin Estadstica de Productos
por Actividad de la Comunidad Econmica Europea (CPA-96). Los
componentes asociados al alojamiento turstico en estas clasificaciones
generales son ms agregados que los recogidos en la Clasificacin del
alojamiento turstico.
1. Alojamiento turstico colectivo

14

(El siguiente prrafo se corresponde con el prrafo 66 de las

Recomendaciones sobre Estadsticas de Turismo de 1994 de la OMT y
Naciones Unidas)
4.27 El establecimiento de hospedaje responde a las definiciones generales
que, como unidades de produccin, se dan para la empresa, la unidad
local o la seccin de actividad econmica de una unidad local. Se
considerar como tal, a efectos de las estadsticas de turismo,
independientemente de que el alojamiento turstico sea ejercido como
actividad principal o secundaria.
(El siguiente prrafo se corresponde con el prrafo 67 de las
Recomendaciones sobre Estadsticas de Turismo de 1994 de la OMT y
Naciones Unidas). (La modificacin se refiere al texto del comienzo del
prrafo: El alojamiento colectivo turstico puede describirse:
4.28 El alojamiento colectivo turstico puede describirse como sigue: el
establecimiento de hospedaje presta servicios de alojamiento al viajero,
ofreciendo habitaciones u otro acomodo para pasar la noche, pero este
servicio cuenta con un nmero de plazas superior a un mnimo
determinado, para colectivos de personas que sobrepasan a una sola
unidad familiar, y dispone, aunque no tenga fines de lucro, de una
administracin de tipo comercial comn para todas las plazas de un
mismo establecimiento.
(El siguiente prrafo se corresponde con el prrafo 68 de las
Recomendaciones sobre Estadsticas de Turismo de 1994 de la OMT y
Naciones Unidas). La nota a dicho prrafo ha sido modificada.
4.29 De conformidad con los Principios y recomendaciones relativos al censo
de poblacin y vivienda de las Naciones Unidas 1, las viviendas
colectivas incluyen locales habitables estructuralmente separados e
independientes destinados a alojar a grupos numerosos de personas o a
varias familias u hogares que estn ocupados en el momento de
levantarse el censo.
4.30 El alojamiento colectivo turstico consta de hoteles y establecimientos
asimilados, establecimientos colectivos especializados y otros
establecimientos colectivos que se definen a continuacin.
(El siguiente prrafo se corresponde prcticamente con el prrafo 69 a) de
las Recomendaciones sobre Estadsticas de Turismo de 1994 de la OMT y
Naciones Unidas) (la modificacin se refiere a la indicacin administracin
de tipo comercial comn):
4.31 Los hoteles y establecimientos parahoteleros se caracterizan por
estar organizados en habitaciones, en nmero superior a un mnimo
determinado; se encuentran bajo una administracin de tipo comercial
comn; disponen de ciertos servicios, incluido servicios en las
habitaciones, arreglo de las camas y limpieza de sanitarios; por estar
agrupados en clases y categoras de acuerdo con los servicios
1

Informes estadsticos, Serie M, No. 67 Rev.1 (publicacin de las Naciones Unidas, nmero de venta:
E.80.XII.8), prr. 2.355

15

prestados; y por no pertenecer a la categora de establecimientos

especializados.
(El siguiente prrafo se corresponde parcialmente con el punto 1.1.1. del
Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.32 Los hoteles comprenden: hoteles, aparthoteles, moteles, paradores de
carretera, hoteles de playa, clubes residenciales y establecimientos
similares con servicios hoteleros complementarios a los de preparacin
diaria de la cama y limpieza de las instalaciones sanitarias y de la
habitacin.
(El siguiente prrafo se corresponde parcialmente con el punto 1.1.2. del
Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.33 Los establecimientos parahoteleros comprenden las pensiones, casas
de huspedes, fondas (albergues), residencias para turistas y
alojamientos similares organizados por habitaciones y con servicios
hoteleros limitados, incluida la preparacin diaria de la cama y la
limpieza de la habitacin y de las instalaciones sanitarias.
(El siguiente prrafo se corresponde parcialmente con el prrafo 69 b) de
las Recomendaciones sobre Estadsticas de Turismo de 1994 de la OMT y
Naciones Unidas y con el punto 1.2. establecimientos especializados)
4.34 Los establecimientos colectivos especializados comprenden aquellos
establecimientos destinados a los turistas en los que, aunque no tengan
fines de lucro, las plazas estn bajo una administracin de tipo comercial
comn, con unos servicios mnimos comunes (sin incluir arreglo de cama
diario), no siendo necesario que estn organizados por habitaciones sino
que, adems, pueden estarlo por unidades tipo vivienda, sitios de terreno o
dormitorios colectivos y tienen con frecuencia alguna actividad
complementaria del alojamiento. Incluyen igualmente los establecimientos
de cura, los campamentos de trabajo y vacaciones, los alojamientos en los
medios de transporte pblicos y los centros de conferencia que se
describen a continuacin.
(El siguiente prrafo se corresponde parcialmente con el punto 1.2.1. del
Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.35 Los establecimientos de cura comprenden los establecimientos para el
tratamiento y conservacin de la salud dotados de servicios de
alojamiento, como estaciones termales, balnearios, clnicas, sanatorios
de montaa, centros de convalecencia, hogares para tratamiento
geritrico, centros de cura y mantenimiento fsico y otros centros
similares.

16

(El siguiente prrafo se corresponde parcialmente con el prrafo 1.2.2. del

Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.36 Los campamentos de trabajo y vacaciones comprenden los
campamentos que proporcionan alojamiento para actividades en
vacaciones, como trabajos agrcolas, arqueolgicos y ecolgicos,
colonias y poblados de vacaciones, campamentos de scouts, refugios de
montaa, cabaas y otros similares.
(El siguiente prrafo se corresponde parcialmente con el prrafo 1.2.3. del
Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.37 El alojamiento en los medios de transporte pblicos comprende el
alojamiento, con instalaciones para dormir, asociados a servicios de
transporte colectivo, del cual es inseparable en cuanto a los gastos; se
presta, principalmente, en trenes y barcos.
(El siguiente prrafo se corresponde parcialmente con el prrafo 1.2.4. del
Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.38 Los centros de conferencia comprenden los establecimientos de
alojamiento especialmente equipados para la celebracin de congresos,
conferencias, cursos de formacin profesional, meditacin y religin, as
como colegios de jvenes. En general, el alojamiento slo est
reservado a los participantes en las actividades especializadas
organizadas o por el establecimiento.
(El siguiente prrafo se corresponde parcialmente con el prrafo 69 b) de
las Recomendaciones sobre Estadsticas de Turismo de 1994 de la OMT y
Naciones Unidas)
(la modificacin se refiere principalmente a la indicacin de administracin de
tipo comercial comn y al final del prrafo):
4.39 Los otros establecimientos colectivos comprenden aquellos
establecimientos destinados a los turistas en los que, aunque no tengan
fines de lucro, las plazas estn bajo una administracin de tipo comercial
comn, con unos servicios mnimos comunes (sin incluir arreglo de cama
diario), no siendo necesario que estn organizados por habitaciones sino
que, adems, pueden estarlo por unidades tipo vivienda, sitios de
terreno o dormitorio colectivos y tienen con frecuencia alguna actividad
complementaria de alojamiento. Comprenden alojamientos de
vacaciones, alojamientos de camping turstico, las marinas y otros
establecimientos colectivos, n.c.o.p.
(El siguiente prrafo se corresponde parcialmente con el punto 1.3.1. del
Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.40 Los alojamientos de vacaciones comprenden las instalaciones colectivas,
como conjunto de chalets o bungalows organizados como alojamientos de
tipo apartamento, pero con servicios hoteleros limitados y una administracin
comn (no incluida la preparacin diaria de la cama y la limpieza).

17

(El siguiente prrafo se corresponde parcialmente con el prrafo 1.3.2. del

Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.41 Los alojamientos de camping turstico comprenden las instalaciones
colectivas en recintos cerrados para acoger tiendas de campaa,
remolques y, vehculos-vivienda, estando dotadas de una administracin
comn y disponiendo de algunos servicios hoteleros (tiendas, servicios de
informacin y actividades recreativas.
4.42 Marinas incluyen los puertos donde los propietarios de las
embarcaciones pueden alquilar una plaza permanente en el agua o una
plaza en tierra durante la temporada de vela o durante todo el ao y los
puertos para barcos de paso donde se paga el amarre por noche. Ambos
tipos pueden combinarse. Como mnimo ofrecen algunas instalaciones
sanitarias. Los puertos deportivos pueden estar gestionados por clubes
nuticos, empresas o una administracin pblica
(El siguiente prrafo se corresponde parcialmente con el prrafo 1.3.3. del
Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.43 Los otros establecimientos colectivos n.c.o.p. comprenden los
albergues juveniles, dormitorios para turistas, alojamientos de grupos,
hogares de vacaciones para la tercera edad, alojamientos de vacaciones
de las empresas para sus empleados, residencias escolares y
universitarias y otras instalaciones similares dotadas de una administracin
de tipo comercial comn, con un inters social y, generalmente,
subvencionadas..

2. Alojamiento turstico privado

(El siguiente prrafo se corresponde parcialmente con los prrafos 71 y
72 de las Recomendaciones sobre Estadsticas de Turismo de 1994 de la
OMT y Naciones Unidas)
4.44 Se agrupa bajo dicha denominacin los restantes tipos de alojamiento
turstico que, por tener carcter especfico, no responden a la definicin de
establecimiento y forman una agrupacin separada en la clasificacin. El
alojamiento turstico privado (o particular) ofrece plazas en nmero limitado
en alquiler o gratuitamente. Cada unidad de alojamiento (habitacin,
vivienda) es, pues, independiente y est ocupada por turistas (de
preferencia por semanas, quincenas o meses) o por sus propietarios
(vivienda secundaria o de vacaciones).
(El siguiente prrafo se corresponde parcialmente con el prrafo 73 de las
Recomendaciones sobre Estadsticas de Turismo de 1994 de la OMT y
Naciones Unidas). La nota ha sido igualmente modificada.
4.45 De conformidad con los Principios y recomendaciones relativos al censo
de poblacin y vivienda de las Naciones Unidas, una unidad de vivienda
es un local habitable separado e independiente destinado a alojar a una
familia u hogar o que, aun cuando no estuviera destinado a ser habitado,

18

est ocupado como vivienda por una familia u hogar en el momento de

levantarse el censo. 2
4.46 El alojamiento turstico privado comprende el alojamiento privado
en alquiler y el alojamiento privado cedido gratuitamente, como se
indica a continuacin.
4.47 El alojamiento privado en alquiler comprende el alojamiento alquilado
por las familias..
(El siguiente prrafo se corresponde parcialmente con el punto 2.1.3. del
Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.48 Las viviendas alquiladas a particulares, familias o agencias
profesionales comprenden los apartamentos, villas, casas, chalets y otros
alojamientos alquilados en totalidad y temporalmente a familias, en
concepto de alojamiento turstico, por otras familias.
(El siguiente prrafo se corresponde parcialmente con el punto 2.1.2. del
Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.49 Habitaciones alquiladas en casas particulares: esta modalidad de
alojamiento no es un autntico rgimen de pensin; el turista comparte la vida
de la familia que ocupa el alojamiento habitualmente y le paga un alquiler
4.50 El alojamiento privado cedido gratuitamente comprende hospedajes
proporcionados gratuitamente a los huspedes.
(El siguiente prrafo se corresponde parcialmente con el punto 2.1.1. del
Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.51 Las viviendas secundarias de propiedad privada para fines
tursticos comprenden apartamentos, villas, casas, chalets y otras
viviendas utilizadas durante el viaje turstico por visitantes que forman parte
del hogar propietario de la vivienda secundaria. Incluyen igualmente los
alojamientos que se rigen por contrato de utilizacin a tiempo compartido.
(El siguiente prrafo se corresponde parcialmente con el prrafo 2.1.4. del
Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.52 Alojamientos proporcionados gratuitamente por familiares o amigos:
segn esta modalidad de alojamiento, los turistas se hospedan gratuitamente
en viviendas cedidas, en todo o en parte, por familiares o amigos.

Ibid., prr. 2.331

19

(El siguiente prrafo se corresponde parcialmente con el punto 2.1.5. del

Anexo sobre alojamiento de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
4.53 Otros alojamientos particulares, n.c.o.p. comprenden otros tipos de
alojamiento como embarcaciones no atracadas en instalaciones controladas.

Captulo VI El ttulo Estadsticas del gasto turstico debe eliminarse. El

captulo ha sido nuevamente redactado y su ttulo es el siguiente: Medicin de
la actividad turstica

Captulo VI Medicin de la actividad turstica

(El siguiente prrafo se corresponde parcialmente con el

prrafo 2.1 del documento CST : Referencias metodolgicas)
82. 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 motivos no relacionados con el
ejercicio de una actividad remunerada en el lugar visitado. El trmino
actividad de las personas se emplea aqu en el ms amplio sentido
de la palabra y no como un trmino abreviado de actividad econmica
productiva Las actividades de las personas hacen referencia a las
ocupaciones de las personas que se califican como visitantes.
(El siguiente prrafo se corresponde parcialmente con el
prrafo 2.2 del documento CST : Referencias metodolgicas)
83. Dado que estas actividades son numerosas, y tienen implicaciones
en un amplio conjunto de circunstancias, el estudio del turismo se
puede abordar desde diversas perspectivas como por ejemplo, desde
su efecto sobre el medio ambiente sobre el nivel general de las
actividades econmicas, sobre el empleo, etc..
84. El turismo es por naturaleza un fenmeno de demanda. El
consumo por parte del visitante constituye el componente bsico del
enfoque de la demanda.
85. La demanda turstica no corresponde nicamente al consumo por
parte del visitante. Tambin debe incluir otros conceptos
relacionados con la atencin a los visitantes en un pas de
referencia, sin los cuales la actividad turstica apenas tendra lugar y,
ms especficamente:

la existencia de una infraestructura bsica en trminos de

transporte, alojamiento, recreo, etc.;

20

el papel desarrollado por los gobiernos, a diferentes niveles,

respecto a la regulacin de las distintas actividades relacionadas
con el desarrollo del turismo.

86. A pesar de que el turismo es un fenmeno de demanda, el anlisis

econmico del turismo requiere, no slo la identificacin de los
recursos utilizados por los visitantes en sus desplazamientos, tales
como bienes y servicios de consumo duradero adquiridos, sino
tambin el conocimiento de las caractersticas de las unidades que los
producen y la oferta de aquellos productos. Ambos aspectos son
particularmente importantes.
(El siguiente prrafo se corresponde parcialmente con el
prrafo 3.61 del documento CST : Referencias metodolgicas)
87. Entre las diferentes unidades de produccin, el establecimiento es
especialmente relevante. Se define como una empresa o parte de una
empresa situada en un nico emplazamiento y en el que slo se
realiza una actividad productiva (no auxiliar) o en el que la actividad
productiva principal representa la mayor parte del valor aadido (1).
Por extensin, los grupos de establecimientos inmersos en el mismo
tipo de actividad productiva componen una rama de actividad
(industria) (2).
Notas al Punto 87:
(1) SCN93, 5.21
(2) SCN93, 15.16
A. La definicin del consumo del visitante
(El siguiente prrafo se corresponde parcialmente con el
prrafo 2.44 del documento CST : Referencias metodolgicas)
88. El consumo del visitante constituye el concepto bsico para medir
la actividad turstica. Se define como el gasto total de consumo
efectuado por un visitante, o por cuenta de un visitante, para y durante
su viaje y estancia en el lugar de destino.
(El siguiente prrafo se corresponde parcialmente con el
prrafo 2.52 del documento CST : Referencias metodolgicas)
89. El consumo del visitante incluye:

todo el gasto de consumo realizado durante los viajes por un

visitante, o a cuenta de l, sin considerar la naturaleza del bien o
servicio, mientras se trate de un bien y servicio de consumo;

todo el gasto de consumo realizado antes del viaje por un visitante,

o a cuenta de l, en bienes y servicios necesarios para la
preparacin y realizacin del viaje; aquellos bienes y servicios cuyo
uso est claramente relacionado con el viaje (vacunacin,
pasaportes, control mdico, etc.), as como la compra de pequeos

21

artculos de uso personal, artculos de recuerdo y regalos para

familiares y amigos;

todo el gasto de consumo realizado despus del viaje por un

visitante, o a cuenta de l, en aquellos bienes y servicios (revelado
de fotografas, reparaciones, etc.) cuyo uso est claramente
relacionado con el viaje.

los bienes de consumo duradero tendrn un tratamiento diferente

de acuerdo al siguiente convenio:
(a)

Durante los viajes, todos los bienes de consumo duradero

(bienes de consumo de finalidad mltiple y de finalidad
nicamente turstica) se incluyen dentro del consumo del
visitante;

(b)

Antes o despus de un viaje, se incluyen en el consumo del

visitante todos los bienes duraderos de finalidad
nicamente turstica y los pequeos bienes duraderos para
uso personal;

(c)

Fuera del contexto de un viaje, se incluye en el consumo

del visitante solamente la adquisicin de los bienes
duraderos de finalidad nicamente turstica.

B. Componentes del consumo del visitante

(El siguiente prrafo se corresponde parcialmente con el
prrafo 2.54 del documento CST : Referencias metodolgicas)
90. El consumo del visitante no se limita al gasto de consumo por parte
del visitante a partir de sus propios recursos de efectivo sino tambin
comprende los gastos realizados a cuenta de l, por las siguientes
unidades:

Un hogar residente diferente al del visitante.

Una unidad de produccin residente cuando acta como tal.
La Administracin Pblica y las Instituciones sin Fines de
Lucro al Servicios de los Hogares (ISFLSH5) del pas de
referencia.
Cualquier otra unidad no residente.

(El siguiente cuadro se corresponde parcialmente con el cuadro

II.2 del documento CST : Referencias metodolgicas)
91. El consumo del visitante se puede representar esquemticamente
de acuerdo al cuadro 1.

22

Cuadro I. Los componentes del consumo del visitante.

Gasto en efectivo del consumo
final del visitante (1)
Gasto del
consumo final
del visitante
(total)

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)

Este componente siempre es el ms importante del consumo total del, o a cuenta

del, visitante. El trmino en efectivo no significa necesariamente un desembolso de
efectivo sino que se refiere a todo gasto en consumo final, por parte de los
visitantes, que no son en especie.
El trmino turismo se refiere a aquellas transferencias para fines tursticos dirigidas
a quienes en el futuro podrn ser visitantes.
Incluye exclusivamente el gasto en transporte y alojamiento de los asalariados en
viajes de negocios y aquellos realizados por las unidades productoras a cuenta de
sus invitados que viajan fuera de su entorno habitual.
El consumo del visitante se refiere al consumo total de, o a cuenta de, los visitantes.

23

C. Consumo del visitante y formas de turismo

(El siguiente prrafo se corresponde parcialmente con la parte
derecha de la tabla que aparece en el prrafo 2.56 del
documento CST : Referencias metodolgicas)
92. El consumo del visitante debe ser localizado geogrficamente con
el fin de analizar sus impactos en el pas de referencia. Basado en las
formas de turismo y, teniendo en consideracin que el consumo es una
actividad de los visitantes, se pueden obtener diferentes agregaciones
para el consumo turstico:
(a)

Consumo turstico interno: es el consumo de los visitantes

residentes dentro del territorio econmico del pas de referencia;

(b)

Consumo turstico receptor: es el consumo de los visitantes no

residentes dentro del territorio econmico del pas de referencia
y/o facilitado por residentes;

(c)

Consumo turstico emisor: es el consumo de visitantes residentes

fuera del territorio econmico del pas de referencia y facilitado
por no residentes;

(d)

Consumo turstico interior: es el gasto de consumo, tanto de

visitantes residentes como de no residentes, dentro del territorio
econmico del pas de referencia y/o facilitado por los residentes.
Equivale a la suma del consumo turstico interno y el consumo
turstico receptor;

(e)

Consumo turstico nacional: es el gasto de consumo de los

visitantes residentes, dentro y fuera del territorio econmico del
pas de referencia. Equivale a la suma del consumo turstico
interno y del consumo turstico emisor

D. Pagos que deben ser excluidos

(El siguiente prrafo se corresponde parcialmente con el
prrafo 2.47 del documento CST : Referencias metodolgicas)
93. Existen pagos vinculados a un viaje que podran efectuar los
visitantes que se excluyen del consumo por parte del visitante:
(a) Aquellos que no corresponden a la compra de bienes y servicios
de consumo, tales como:

el pago de tasas e impuestos no exigidos sobre los productos;

el pago de intereses, incluidos aquellos sobre gastos realizados

durante y para los viajes;

la compra de activos financieros y no financieros, incluidos los

terrenos, las obras de arte y otros objetos valiosos;

24

la adquisicin de bienes de consumo duradero de finalidad

mltiple de gran valor, no realizada durante los viajes;
todos los pagos de transferencias en efectivo, tales como
donaciones a obras de beneficencia o a otros individuos y que no
correspondan al pago por bienes o servicios,

(b) Cualquier compra llevada a cabo con fines comerciales durante un

viaje, es decir, para reventa o utilizacin en el proceso de
produccin, o a cuenta del empresario, por parte de un visitante en
un viaje de negocios (stos son consumos intermedios o formacin
bruta de capital fijo de la unidad de produccin).

E. Clasificacin del gasto de consumo del visitante

94. El gasto de consumo del visitante se puede clasificar de acuerdo a
la naturaleza de los productos adquiridos por los visitantes y
siguiendo el criterio de finalidad u objetivo del gasto de consumo del
visitante.
95. La clasificacin del gasto de consumo del visitante, de acuerdo con
la naturaleza de los productos y basado en la Clasificacin Central de
Productos (CCP), Versin 1.0 de las Naciones Unidas, y su
correspondencia con la de Productos Especficos de Turismo (PET) y
Productos Caractersticos de Turismo (CST/PCT), incluye los
siguientes grupos de productos en su primer nivel de agregacin:
A Productos Especficos
A.1 Productos caractersticos
1- Alojamiento
2- Servicios de provisin de alimentacin y bebidas
3- Servicios de transporte de pasajeros
4- Servicios de las agencias de viajes, tour operadores y
guas tursticos
5- Servicios culturales
6- Servicios recreativos y de otro entretenimiento
7- Servicios tursticos diversos
A.2. Productos conexos
B. Productos no especficos
(El siguiente prrafo se corresponde parcialmente con el
prrafo 95 de las Recomendaciones sobre Estadsticas de
Turismo de 1994 de la OMT y Naciones Unidas)
96. La clasificacin del gasto de consumo del visitante, de acuerdo con
la finalidad del consumo del visitante, se debera basar en la
Clasificacin Individual de Consumo por finalidad (COICOP) de las
Naciones Unidas. Hasta que esta nueva clasificacin est disponible, la

25

clasificacin tradicional de gasto turstico se debera mantener como

sigue:
1.
2.
3.
4.
5.
6.
7.

Paquete de viaje, paquete de vacaciones y paquete turstico

Alojamiento
Alimentacin y bebidas
Transporte
Recreo, actividades culturales y deportivas
Compras
Otros servicios

Captulo VII Trabajos futuros a efectuar por la Organizacin Mundial del

Turismo en cooperacin con otras organizaciones
Debe anularse.

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.

(a) Household final consumption expenditure: This consists of the expenditure,

including imputed expenditure, incurred by resident households on individual
consumption goods and services, including those sold at prices that are not
economically significant;
(b) Final consumption expenditure of NPISHs: This consists of the expenditure,
including imputed expenditure, incurred by resident NPISHs on individual
consumption goods and services;
(c) Government final consumption expenditure: This consists of expenditure,
including imputed expenditure, incurred by general government on both individual
consumption goods and services and collective consumption services. This
expenditure may be divided into:
(i) Government expenditure on individual consumption goods and services;
(ii) Government expenditure on collective consumption services.
Household final consumption expenditure
9.45. Household final consumption expenditure consists of expenditure incurred by
resident households on consumption goods or services. Final consumption
expenditure excludes expenditure on fixed assets in the form of dwellings or on
valuables. Dwellings are goods used by their owners to produce housing services.
Expenditure on dwellings by households, therefore, constitutes gross fixed capital
formation. When dwellings are rented by their owners, rentals are recorded as
output of housing services by owners and final consumption expenditure by tenants.
When dwellings are occupied by their owners, the imputed value of the housing
services enters into both the output and final consumption expenditure of the
owners. Valuables are expensive durable goods that do not deteriorate over time,
are not used up in consumption or production, and are acquired primarily as stores
of value. They consist mainly of works of art, precious stones and metals and
jewellery fashioned out of such stones and metals. Valuables are held in the
expectation that their prices, relative to those of other goods and services, will tend
to increase over time, or at least not decline. Although the owners of valuables may
derive satisfaction from possessing them, they are not used up in the way that
household consumption goods, including consumer durables, are used up over time.
Dwellings on own account
9.58
Persons who own the dwellings in which they live are treated as owning
unincorporated enterprises that produce housing services that are consumed by the
household to which the owner belongs. The housing services produced are deemed

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.

Final consumption expenditure vs. actual final consumption

9.21
The distinction between final consumption expenditure and actual final
consumption depends on the general distinction between expenditures on, and
acquisitions of, goods and services, a distinction that applies to other types of
activities, such as production and capital formation, as well as consumption. The
purpose of this section is to explain not only how expenditure differs from
acquisition but also how both of them differ from the actual or physical use of
goods and services. The explanation concentrates on consumption, but is also
relevant to other types of activities.
9.32
Goods and services are acquired by institutional units when they become
the new owners of the goods or when the delivery of services to them is completed.
The value of the goods or services acquired by an institutional unit or sector
consists of the value the goods or services acquired through its expenditure plus the
value of goods or services received through transfers in kind less the value of goods
or services transferred to other units. Transfers in kind made to other units are
recorded as negative acquisitions. This statement needs to be qualified to the extent
that several categories of current transfers -- i.e., current transfers within general
government, current international cooperation, and miscellaneous current transfers - may include some transfers in kind. These transfers in kind are treated as if they
were transfers in cash. Accordingly, the values of the goods or services received are
actually recorded as expenditures by the institutional units or sectors that acquire
them.
9.33
As described above, acquisition can refer to goods and services of any
kind. Producers may, for example, acquire structures and machinery and equipment
by their own expenditure (including imputed expenditure for own-account capital
formation) and by capital transfers in kind. The System gives special recognition to
the importance of acquisition for purposes of final consumption; it defines the total
value of goods and services acquired for purposes of final consumption as actual
consumption.
9.34
The times at which goods and services are acquired are when the change
of ownership occurs or the delivery of the services is completed. Acquisitions are
valued at the prices paid by the units that incur the expenditures.

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.

The classification of individual and collective government expenditures

9.87
The classification of the functions of government is a classification of
transactions designed to apply to general government and its sub-sectors. This
classification, which is described briefly in chapter XVIII, is used to help
distinguish between expenditure by government on individual services and
collective services. By convention, all government final consumption expenditures
under each of the following headings should be treated as expenditures on
individual services except for expenditures on general administration, regulation,
research, etc.:
04

Education

05

Health

06

Social Security and Welfare

08.01 Sport and recreation

08.02 Culture.
In addition, expenditures under the following sub-headings should also be treated as
individual when they are important:
07.11 part of the provision of housing
07.31 part of the collection of household refuse
12.12 part of the operation of transport system.

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.

Other social security benefits in kind (D.6312)

8.103 These consist of social transfers in kind, except reimbursements, made by
social security funds to households. Most are likely to consist of medical or dental
treatments, surgery, hospital accommodation, spectacles or contact lenses, medical
appliances or equipment, and similar goods or services associated with the
provision of health care. The services may be provided by market or non-market
producers and should be valued accordingly. In both cases any nominal payments
made by the householders themselves should be deducted. The transfers should be
recorded at the times the goods are transferred or services provided.

Social assistance benefits in kind

8.104. These consist of transfers in kind provided to households by government
units or NPISHs that are similar in nature to social security benefits in kind but are
not provided in the context of a social insurance scheme. Like social assistance
benefits in cash, they tend to be provided under the following circumstances: ( a )
No social insurance scheme exists to cover the circumstances in question; ( b )
Although a social insurance scheme, or schemes, may exist, the households in
question do not participate and are not eligible for its social benefits; ( c ) Social
insurance benefits are deemed to be inadequate to cover the needs in question, the
social assistance benefits being paid in addition.
Current transfers to NPISHs
8.94
Most current transfers to NPISHs consist of cash transfers received from other
resident or non-resident institutional units in the form of membership dues,
subscriptions, voluntary donations, etc. whether made on a regular or occasional basis.
Such transfers are intended to cover the costs of the non-market production of NPISHs
or to provide the funds out of which current transfers may be made to resident or nonresident households in the form of social assistance benefits. This heading also covers
transfers in kind in the form of gifts of food, clothing, blankets, medicines, etc. to
charities for distribution to resident or non-resident households. However, payments of
membership dues or subscriptions to market NPIs serving businesses, such as chambers
of commerce or trade associations, are treated as payments for services rendered and are
therefore not transfers (see chapter VI, paragraph 6.59).
Current transfers between households
8.95
These consist of all current transfers in cash or in kind made, or received,
by resident households to or from other resident or non-resident households. They
include regular remittances between members of the same family resident in
different parts of the same country or in different countries, usually from a member
of a family working in a foreign country for a period of a year or longer. Earnings
remitted by seasonal workers to their families are not international transfers as the
workers remain resident in their country of origin, i.e., members of their original
households, when they work abroad for short periods of less than a year.
Remuneration in kind
3.38
Remuneration in kind occurs when an employee accepts payment in the
form of goods and services instead of money. This practice is extensive in most
economies for reasons ranging from the desire of employers to find captive markets
for part of their output, to tax avoidance or evasion. There are various forms, and
the following list includes some of the most common types of goods and services
provided without charge, or at reduced prices, by employers to their employees:

Meals and drinks

Housing services or accommodation of a type that can be used by all members of
the household to which the employee belongs
The services of vehicles provided for the personal use of employees
Goods and services produced as outputs from the employer's own processes of
production, such as free coal for miners.
Also, some employees may be willing, or obliged, to accept part of their
compensation in the form of financial or other assets.
Expenditures on goods and services received as income in kind
9.50
Income in kind received by employees is measured by the value of the
goods and services provided by employers to their employees in remuneration for
work done. This income is simultaneously spent by the employees on the goods and
services in question. Thus, the values of the goods and services must be recorded as
final consumption expenditure incurred by households as well as income in kind.
9.51
A distinction has to be made between goods or services provided to
employees as remuneration in kind and goods or services provided because they are
needed at work, the latter constituting intermediate consumption by the enterprise.
In principle, the distinction is clear. Goods or services that employers are obliged to
provide to their employees to enable them to carry out their work, such as tools,
equipment, special clothing, etc., constitute intermediate consumption. On the other
hand, goods or services that employees are able to use in their own time for the
direct satisfaction of their needs or wants, or those of their families, constitute
remuneration in kind. In practice, there are inevitably borderline cases, such as
uniforms that must be worn at work but are also worn extensively by employees
away from work. A detailed listing of the kinds of goods and services that are
included in remuneration in kind is given in the section on compensation of
employees in chapter VII.
Wages and salaries in kind

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.

The boundary between intermediate consumption and compensation of employees

6.153 Certain goods and services used by enterprises do not enter directly into
the process of production itself but are consumed by employees working on that
process. In such cases it is necessary to decide whether the goods and services are
intermediate consumption or, alternatively, remuneration in kind to employees. In
general, when the goods or services are used by employees in their own time and at
their own discretion for the direct satisfaction of their needs or wants, they
constitute remuneration in kind. However, when employees are obliged to use the
goods or services in order to enable them to carry out their work, they constitute
intermediate consumption.

6.154 It is immaterial to the employer whether they are treated as intermediate

consumption or compensation of employees--they are both costs from the
employer's viewpoint--and the net operating surplus is the same. However,
reclassifying such goods and services from remuneration in kind to intermediate
consumption, or vice versa, changes value added and balance of primary incomes,
and hence GDP as a whole.
6.155 The following types of goods and services provided to employees must be
treated as part of intermediate consumption:

(a) Tools or equipment used exclusively, or mainly, at work;

(b) Clothing or footwear of a kind which ordinary consumers do not choose
to purchase or wear and which are worn exclusively, or mainly, at work; e.g.,
protective clothing, overalls or uniforms. However, uniforms or other special
clothing which employees choose to wear extensively off-duty instead of
ordinary clothing should be treated as remuneration in kind;
(c) Accommodation services at the place of work of a kind which cannot be
used by the households to which the employees belong -- barracks, cabins,
dormitories, huts, etc.;
(d) Special meals or drinks necessitated by exceptional working conditions,
or meals or drinks provided to servicemen or others while on active duty;
(e)
Transportation and hotel services provided while the employee is
travelling on business;
(f) Changing facilities, washrooms, showers, baths, etc. necessitated by the
nature of the work;
(g) First aid facilities, medical examinations or other health checks required
because of the nature of the work.
Employees may sometimes be responsible for purchasing the kinds of goods or
services listed above and be subsequently reimbursed in cash by the employer. Such
cash reimbursements must be treated as intermediate expenditures by the employer
and not as part of the employee's wages and salaries.
6.156 The provision of other kinds of goods and services, such as meals,
ordinary housing services, the services of vehicles or other durable consumer goods
used extensively away from work, transportation to and from work, etc. should be
treated as remuneration in kind, as explained more fully in chapter VII.

Madrid, 14 May 1997

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

PROBLEMS RELATED TO THE MEASUREMENT

OF TOURISM CONSUMPTION

The elaboration of a proposition of a Satellite Account as a framework, into which to

present the economic data referring to Tourism, in a consistent way with National
Accounts, leads to the discussion of a certain number of issues, which I now see
clearer with the elaboration of the technical Manuals by WTO.
It is important to understand what is tourism: it is not properly a purpose per se, but a
situation which occurs in order for an individual to be able to meet a purpose, which
is the purpose of the trip. In order to visit a place, you have to be there. If it is your
usual environment, you have to take a trip in order to get there; if you want to
practice skiing, if your usual environment is not a proper ski field, you have to
displace yourself to the place where you shall find it. If you are going to attend a
meeting or a seminar, you have to displace yourself to the place where this event is
going to take place In all these cases, the main purpose is not to take a trip, but
the trip is only a consequence which results from the main purpose.
From this description, it is clear that tourism is going to be somewhat awkward,
because it is always mixed up with a main purpose, and it will not always be easy to
make a distinction between the expenses induced by the trip, and those induced by
the purpose of the trip.
Then comes the question: what is tourism expenditure. Tourism expenditure is
defined as the total consumption expenditure made by a visitor or on behalf of a
visitor for and during his/her trip and stay at destination.
When we are considering the expenditures associated with the trip, it is necessary to
differentiate if possible between the expenditures required by the purpose to be
fulfilled, and those implicated by the trip, although they might be strongly interrelated.
This is particularly an issue when we refer to the pre-trip and post-trip expenses.
To be considered within tourism consumption, in my view 1, these pre- or post-trip
expenses should be made clearly for the trip itself, not for the purpose which is the
reason of the trip: for instance, it is clear that it should include all the expenses on
services made beforehand for the displacement itself: information on the place to be
visited, reservations, passports and visas, travel insurance, inoculations
Regarding the goods to be included, there is no doubt that the luggage should be
included. But what about the means of transportation that shall be used for the trip
itself, the whole equipment required for camping, the clothes required by the trip, etc.
This issue has to be discussed.
When on the trip, all the expenses made have to be included within the definition of
tourism consumption, with the exception of those which seem to be related more to
investment type goods: Thus an expenses that, made before the trip, would be
excluded, when making the trip, is included: this can be justified for the displacement
of the demand which the fact of purchasing the commodity during the trip generates.
If for inbound tourism, it is clear that it is a net increase in demand for the economy,
1

And this does not fully coincide with the view of the author of the Collection of Tourism Expenditure Statistics.

in the case of domestic tourism, in some cases, it might only be a displacement in

space of this demand: a good analysis of tourism demand would help to locate the
supply of the goods and services in the places where they will be demanded.
I see three main points to be discussed for their influence on the content of tourism
consumption: Why we are interested in the measurement of tourism consumption in
the first place, the notion of usual environment, and the issue of durables.
(a)

I think it is necessary to discuss again why the measurement of tourism

consumption is so important. It seems to me that the interest is to measure
some sort of addition to the consumption that would have taken place had
tourism not existed.
1.

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.

In the case of outbound tourism, we seem to be interested in measuring

two aspects: first of all the increase in consumption within the national
economy, because, although the trip is going to take the visitor outside the
national economy, there are some goods and services provided by
resident producers which are associated to the trip, and generate an
internal demand: the goods necessary for the trip, the services of travel
agents, perhaps, part of the transportation service provided by resident
carriers, etc.: there are some problems to be discussed, regarding what of
the increase in demand refers to the trip itself, and what refers to the
purpose of the trip; secondly, the demand for goods and services from non
resident providers is also of interest, as an indication of how much of
demand has been lost for the national economy from this outbound trip.

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)

Strictly speaking, and this should be left to an extension of the system, a

fine measurement of tourism would also need to include, for the places
from which the domestic visitors come, an estimation of the decrease in
consumption which results from their departure: there is also an economic
effect which, in time of vacation for instance, is very visible in the big cities
of the developed world.

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.

The means of transportation or of accommodation can be purchased

before or during the trip. They usually will be used during the trip, and may
be after. In the case of vehicles, but may be also for the means of
accommodation (tents, camping equipment, camping car, caravans, ),
they might also be used outside the context of any trip, within the usual
environment. Should they be considered within tourism expenditure? If it is

Concepts, definitions and classifications for tourism statistics Appendix A.

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.

A. Presentation and discussion of the scope of the variable, as presented

within the Technical Manual Collection of Tourism Expenditure
Statistics issued by the World Tourism Orgnaization in 1995
SUMMARY CONTENT OF EXPENDITURE
DOMESTIC
TOURISM

INBOUND
TOURISM

OUTBOUND
TOURISM

1.1. Important acquisitions, such as cars,

caravans, boats, second homes, even
though they may be used in the future for
tourist travel

Exclude

Exclude

Exclude

1.2. Small durable items or consumables

which are purchased or hired for this trip
(even if mostly used after trip, e.g. luggage,
leisure/recreation goods)

Include

Exclude

Exclude

1.3. Services which will be used entirely on

the trip, e.g. transport, package tours,
accommodation, travel insurance

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

1.4. Services obtained prior to the trip

which are directly related to the trip, e.g.
motor vehicle servicing.

Include

Exclude

Exclude

2.1. Purchases for commercial purposes,

such as for resale, investment or other
business use, made by any category of
visitor and purchases made on behalf of
their employers by visitors on business trips

Exclude

Exclude

Exclude

2.2. Cash given to relatives or friends

during a holiday trip which does not
represent payment of tourism goods or
service, as well as donations made to
institutions

Exclude

Exclude

Exclude

2.3. Capital type investments or purchases

engaged by visitors, such as land, housing,
real
estate,
and
other
important
acquisitions, such as cars, caravans, boats,
second homes, even though they may be
used in the future for tourist travel purposes

Exclude

Exclude

Exclude

2.3.1. Where the product is purchased

during the trip specifically for use on the trip
and is sold during the trip (e.g. a vehicle
used for touring at the destination), the net
cost should be included, i.e. the purchase
cost plus the running costs minus the sale
price.

Include

Include

Include

2.4. Expenditure on everyday purchases

made on a trip outside the usual
environment whose purpose is to avail of
lower prices for such goods, e.g., crossborder shopping trips.

Include

Include

Include

2.5. Other major expenditure items, such

as major car repairs.

Include

Include

Include

2.6. Small durable items or consumables,

irrespective of whether used on tourist
travel or at home.

Include

Include

Include

2.7. Items, such as ornamental/decorative

items, which are primarily mementos of the
trip, e.g. souvenirs irrespective of cost.

Include

Include

Include

2.8. Services acquired on the trip, e.g.

transport and accommodation

Include

Include

Include

1.

On-trip expenditure

Expenditure items

DOMESTIC
TOURISM

INBOUND
TOURISM

OUTBOUND
TOURISM

2.9. Any other purchases of goods/services

received at any destination irrespective of
cost or use, including duty-free purchases
but excluding business or investment
purchases

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 only out of

pocket type
expenditure

Include

Exclude

Exclude

3. Post-trip expenditures

3.1. Goods/services obtained after the trip

which are directly related to the trip, e.g.
photographic processing, repairs to motor
vehicles damaged during the trip, but
excluding important acquisitions and capital
type investments.

Note: This table is only a slightly different presentation of table 1.2. of the
Manual.

1. Concerning domestic tourism, tourism expenditure should meet the same

condition as household final consumption expenditure: as a consequence, are
excluded from this measurement:

the purchase of land;

the acquisition of second homes (conditions 1.1. and 2.3.), and associated
expenses, considered, in National Account as a fixed capital formation by a
national unincorporated enterprise, owner of the dwelling, which would
lease it to its legal owner;
Purchase for commercial purposes, such as for resale, investment, or
other business use (condition 2.1.);
Cash given to relatives or friends as well as donations (condition 2.2).

2. Concerning international tourism, tourism expenditure as presented in this table

should only include expenditure that are transactions between residents and nonresidents in order to fit with the concepts of Balance of Payments, and the
definitions given in the Recommendations on Tourism Statistics for international
tourism receipts and international tourism expenditure. As a consequence, all pretrip and post-trip expenditures for international tourism are excluded when they do
not enter the definition, that is, for outbound tourism, only services received
outside the reference country and international transportation are included; while
for inbound tourism, only services received inside the reference country and
international transportation are included.
For inbound tourism, the exclusion of all pre- and post-trip expenditures not
referring to services received inside the reference country is clearly justified, as
6

they involve only transactions between non-residents of the reference economy,

and are of no interest from this reference economys point of view.
For outbound tourism however, this exclusion seems only to be justified from a
kind of symmetry point of view between outbound and inbound tourism, and to
insure an apparent complete identify with the data included in the Balance of
Payments. Nevertheless, this symmetry is not required by the consistency with
other systems of information; neither the apparent complete identity with the data
included in the Balance of Payments, as the latter has in any case more
differences, that cannot be solved along this line: For instance, Balance of
Payments take into account expenses of all residents abroad (excluding
diplomatic personnel) and not only visitors; it also makes no exception regarding
the type of consumption expenditure, that is, it also includes any investment type
expenditure, as long as, in National Accounts, conceptually, it is part of the final
consumption of households.
The exclusion of pre-trip expenditures of outbound tourism would exclude for
instance the expenses related to the rights for the expedition of passports, the
airport fees, which are clearly tourism oriented, or even the transportation
services provided by a resident carrier. From the point of view of the analysis of
resident visitors, there is no reason why to treat differently their expenses whether
their final destination is abroad or within the national economy.
3. The exclusion of duty free purchases by travellers in transit is justified by the
argument that these travellers are not considered within the movement of inbound
travellers, as they do not cross the border check point.
There is another, more elegant way to solve the apparent inconsistency between
economic data and other non monetary data concerning tourism, and it is to try, if
possible, to separate the data on sales by in-bond shops between transit
passengers and other, and show the data separately: this solution does not distort
the economic data, as the sales to transit passenger are sales of non-residents,
and, in Balance of Payments, are included under the heading travel.
4. Capital type investments or purchases engaged by visitors on important
acquisitions, such as cars, caravans, boats, even though they may be used in the
future for tourist travel purposes are excluded from tourism expenditure.
Nevertheless, when the product is purchased during the trip specifically for use on
the trip and is sold during the trip (e.g., a vehicle used for touring at the
destination), the net cost should be included, i.e., the purchase cost plus the
running costs minus the sale price.
The rationale for this treatment are the following: because of practical difficulties
in deciding when such a purchase should be included; because of difficulties in
apportioning an appropriate cost to the reference trip as opposed to future trips
when the acquisition might be used; the distorting effect of their inclusion could
have on calculation of average expenditures. 3

The collection of Tourism Expenditure Statistics, par. 60.

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

Op.cit. par. 62.

Op.cit, par. 81.
Op.cit, par. 74

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.

8. If we call T0 the value of the consumption, measured according to this definition,

the GDP generated by the activities providing these goods and services shall be
defined also as GDP0.

B. Extension of the concept of Tourism consumption: determination of T1

It seems to me that it is necessary to review this definition of tourism consumption in
which, necessarily, the following consideration should be taken into account:

To put in line the treatment of outbound tourism with that of domestic

tourism: the same pre-trip expenses should be included for outbound
tourism and domestic tourism;

To include the full value of individual non-market services provided by

General Government and Non Profit Institutions Serving Households, and
not only the amount of the fees paid by the visitors: These services should
be valued according to the principles of valuation for this type of services
presented in the System of National Accounts;

To review the content of pre-trip expenditures in order to include

exclusively those related to the trip itself, and not those related to the
purpose of the trip.

A further extension would require:

An agreement on the extent of the usual environment, which would

include, in certain circumstances (to be defined), second homes; then the
issue of the imputation of rent for owner-occupied dwellings would be
relevant;

An agreement on the issue of investment-type consumption of consumer

durables, particularly concerning the means of transportation and
accommodation purchased before a trip.

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.

1. Clarification on the meaning of the activity of consumption

2.

The term consumption is widely used in SNA93 and it is necessary to define

precisely what it refers to, as there is a certain ambiguity around its use.

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.

In a first definition (SNA93 1.49) consumption is defined generally as an

activity in which institutional units use up goods and services. This activity is
further described as referring to two different kinds of consumption: intermediate
consumption, which consist of inputs into processes of production that are used up
within the accounting period and final consumption which consists of goods and
services used by individual households or the community to satisfy their individual
or collective needs or wants.

5.

In a second definition (SNA93 9.40), the activity of consumption is said to

consist of the use of goods and services for the satisfaction of individual or
collective human needs or wants.. In order to measure consumption as an activity,
it would be necessary to adopt accounting procedures similar to those used in a
production account, where a clear distinction is drawn between purchases of goods
to be used in production and their subsequent use as inputs.

6.

In an exegesis of the text of SNA93, it appears that chapter 1 is an introductory

chapter, where the definitions are loosely given, and is to be understood more as a
plain language introduction to SNA where the general description prevails over the
strict definitional issues, whereas the following chapters are more concept
oriented: This is so much so that applying the word searching process for the
definition of consumption in SNA93, we obtain the second restricted definition o
(SNA93 9.40) and not the global definition (SNA93 1.49).

Note prepared in 1998.

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.

But intermediate consumption as well as consumption of fixed capital cannot

occur per se, but must be integrated and part of a production process, which is the
economic activity undertaken by the institutional unit incurring in those types of
consumption.

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.

It is in that same meaning that TSA refers to tourism consumption, which is a

general way of talking of the consumption activity of visitors within predefined
circumstances. Visitors are individuals, part of resident or non resident households,
and who, as such, have individual needs or wants which they try to satisfy through
consumption of goods and services, which in this case, is not different from the
acquisition process itself: It is that process of acquisition of goods and services for
this precise purpose that the TSA intends to measure.

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.

In annex 1, an abstract of this sequence of accounts is shown, for households,

(tables numbered A.V.6 in SNA93). This abstract is limited to the production
account (category I.) and the distribution and use of income accounts (category II.).

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.

These tables of the abstract are organized as follows:

The production account leads to the measurement of the income generated by

the productive activities undertaken within households as producing units once
intermediate consumption, that is the use of goods and services within this
production process, has been taken care of: this income is the value added,
which is measured, either on a gross basis (variable B.1g), or on a net basis
(variable B.1n).

The distribution and use of income accounts is made of a sequence of

accounts, some of which are also subdivided. This sequence can take different
forms according to the option taken regarding the aggregate characterizing
disposable income, which can be adjusted or not for social transfers in kind. In
both cases, the final balancing value is the same: Saving. These sequences can
be schematized as follows in table 1, where the accounts are classified
according to the concept of disposable income which is used. This table
provides some guidance for the understanding of the general table presented in
SNA93, showing which accounts are relevant when (unadjusted) disposable
income is used, and which others when the concept of adjusted disposable
income is favored.
Table 1
Distribution and use of income accounts for households
Sequence of accounts

Using the concept of (unadjusted)

disposable income
II.1. Generation of income account
II.1.1 Generation of income account
II.1.2 Allocation of primary income
account
II.1.2.1 Entrepreneurial income
account
II.1.2.2 Allocation of other primary
income account
II.2. Secondary distribution of income
account

Using the concept of adjusted disposable

income
II.1. Generation of income account
II.1.1 Generation of income account
II.1.2 Allocation of primary income
account
II.1.2.1 Entrepreneurial income
account
II.1.2.2 Allocation of other primary
income account
II.2. Secondary distribution of income
account
II.3 Redistribution of income in kind
account
II.4
Use of income account
II.4.2 Use of adjusted disposable
income account

II.4 Use of income account

II.4.1 Use of disposable income
account

3.

Relationship between household final consumption expenditure and household

actual final consumption
16.

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.

4. Content of the concept of household final consumption expenditure

20.

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.

If in the main body of the sequence of accounts as presented in the publication of

SNA, this is not absolutely explicit, this is made perfectly clear in the
recommendations on supplementary classifications of transactions and other flows,
presented in Annex V part E of SNA93, the relevant part of which is reproduced
below, which gives the following components for household final consumption
expenditure:

Household final consumption expenditure

Purchases of consumption goods and services
minus
Sales of existing goods and services
plus
Bartered consumption goods and services (net)
plus
Own final consumption
in subsistence economy
services of owner-occupied dwellings
domestic services produced by employing paid domestic
servants
other
plus
Compensation of employees in kind
plus
Transfers in kind (other than from government or non-profit
institutions)
plus
Insurance services
plus
Pension fund services
plus
Financial intermediation services indirectly measure

23.

This is exactly what is transposed in figure II.2 of TSA- Methodological

References, which, for the sake of the present discussion, is reproduced in Annex 2
of the present document, with the following equivalence:

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.

TSA - Figure II.2

Visitor final consumption expenditure in
cash

Visitor barter transactions

Visitor production for own final use

Counterpart of income in kind

The adjustments to purchases of consumption goods and services for insurance

services, pension fund services and financial intermediation services indirectly
measured presented in SNA93 as additions are not really adjustments, but
precisions on measurements that are made, because their inclusion supposes the
processing of information outside the framework of the analysis of households and

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.

5. From household final consumption expenditure to Tourism consumption

26.

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.

If SNA93 cannot go that far in assigning to households the benefit of some

expenditures that, from a consumption point of view, benefit both the business and
the individual, it is because it is bound by restrictions of overall consistency of the
system in the analysis of all transactions and transactors, where an adequate
transcription of the costs incurred by businesses, and the correct determination of
value added has an overall priority.

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.

System of National Accounts 1993

Annex 1
Full sequence of accounts for households
I: Production account
Uses

Resources

P.2

Intermediate consumption

694

B.1g
K.1
B.1n

Value added, gross

Consumption of fixed capital
Value added, net

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.

II. Distribution and use of income accounts

II.1: Primary distribution of income account
II.1.1: Generation of income account
Uses

Resources

D.1 Compensation of employees

D.11
Wages and salaries
D.12
Employers social contributions
D.121
Employers actual social contributions
D.122
Employers imputed social contributions

39
39
0
0
0

D.29
D.39

3
1

B.2
B.3

Other taxes on production

Other subsidies on production
Operating surplus 1/
Mixed income 1/

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.

II.1.2: Allocation of primary income account

Uses

Resources

D.4 Property income

D.41
Interest
D.45
Rent

B.5

Balance of primary incomes 1/

41
14
27

B.2
B.3

60
432

D.1 Compensation of employees

D.11
Wages and salaries
D.12
Employers social contributions
D.121
Employers actual social contributions
D.122
Employers imputed social contributions

766
573
193
174
19

D.4 Property income

D.41
Interest
D.42
Distributed income of corporations
D.421
Dividends
D.422
Withdrawals from income of quasi-corporations
D.43
Reinvested earnings on direct foreign investment
D.44
Property income attributed to insurance policyholders
D.45
Rent

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/

System of National Accounts 1993

II.1.2.1: Entrepreneurial income account

Uses

Resources

D.4 Property income 2/

D.41
Interest
D.45
Rent

7
0
7

B.2
B.3

Operating surplus 1/
Mixed income 1/

D.4 Property income 2/

D.41
Interest
D.42
Distributed income of corporations
D.421
Dividends
D.422
Withdrawals from income of quasi-corporations
D.44
Property income attributed to insurance policyholders
B.4

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.

II.1.2.2: Allocation of other primary income account

Uses

Resources

D.4 Property income 2/

D.41
Interest
D.45
Rent

B.5

Balance of primary incomes 1/

34
14
20

B.4

490

D.1 Compensation of employees

D.11
Wages and salaries
D.12
Employers social contributions
D.121
Employers actual social contributions
D.122
Employers imputed social contributions

766
573
193
174
19

D.4 Property income 2/

D.41
Interest
D.42
Distributed income of corporations
D.421
Dividends
D.422
Withdrawals from income of quasi-corporations
D.43
Reinvested earnings on direct foreign investment
D.44
Property income attributed to insurance policyholders
D.45
Rent

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/

System of National Accounts 1993

II.2: Secondary distribution of income account

Uses

Resources

D.5 Current taxes on income, wealth, etc.

D.51
Taxes on income
D.59
Other current taxes

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

Compulsory employees social contributions

Voluntary employees social contributions
Social contributions by self- and
non-employed persons
Compulsory social contributions by self- and
non-employed persons
Voluntary social contributions by self- and
non-employed persons
Imputed social contributions
Social benefits other than social transfers in kind
Private funded social benefits

D.7 Other current transfers

D.71
Net non-life insurance premiums
D.75
Miscellaneous current transfers
B.6

Disposable income 1/

85
12

B.5

Balance of primary incomes 1/

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

Social benefits other than social transfers in kind

Social security benefits in cash

1 367
0
0
0
0
0
0
0
0
332
232

32
D.622

Private funded social benefits

29

D.623

Unfunded employee social benefits

19

D.624

Social assistance benefits in cash

52

22
10
19
0
0

D.7 Other current transfers

D.72
Non-life insurance claims
D.75
Miscellaneous current transfers

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.

II.3: Redistribution of income in kind account

Uses

Resources
B.6

Disposable income 1/

D.63
D.631
D.6311
D.6312
D.6313
D.632
B.7

Adjusted disposable income 1/

Social transfers in kind

Social benefits in kind
Social security benefits, reimbursements
Other social security benefits in kind
Social assistance benefits in kind
Transfers of individual non-market goods and
services

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.

II.4: Use of income account

II.4.1: Use of disposable income account
Uses
P.3
P.31
B.8

Resources
Final consumption expenditure
Individual consumption expenditure
Saving 1/

1 015
1 015

B.6

Disposable income 1/

D.8

Adjustment for the change in net equity

of households on pension funds

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

System of National Accounts 1993

II.4.2: Use of adjusted disposable income account

Uses

Resources

P.4
P.41

Actual final consumption

Actual individual consumption

B.8

Saving 1/

1 243
1 243

B.7

Adjusted disposable income 1/

D.8

Adjustment for the change in net equity of households

on pension funds

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 final consumption

expenditure in cash (a)
Visitor final
Consumption
expenditure
(total)

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

1. INCLUDE PRODUCTS ACQUIRED

Pre- and post-trip expenditures can be
BEFORE OR AFTER TRAVEL IN BASIC included in the basic system or in the
DEFINITION?
first extension.

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.

It was agreed that a system extension would be established to provide for

discretionary treatment of consumer durables. Textual treatment should fairly
examine the pros and cons of inclusion and exclusion. Each TSA will be free to elect
appropriate treatment (inclusion or exclusion) according to its system requirements,
statistical sophistication and data availability. Where and when inclusion is selected,
consumer durables should be separately identified. For those countries where the
forms of tourism are not critical and the focus is on inbound tourism consumer
durables treatment may not be a critical topic, although its value for regional analysis
may be significant.
To assist National Statistical Offices in the estimate of consumer durables tourism
shares, reference examples of allocation treatment will be included in the kit
manuals. In many countries the National Statistical Office will have had little
experience with such procedures. It may take time to complete the research and
develop the capabilities to undertake effective procedures. This research may need
further support. Where a tourism share is impossible to determine, NSOs may elect
an all or nothing (0% or 100%) product allocation based on majority usage
assumptions. Where an allocation approach is employed, it should be based on a
tourism share allocation of consumer purchases each year rather than a flow of
services. Lists of multi-purpose consumer durables are likely to be country specific.

ISSUE

COMMENTS

3. IMPORTS SEEMS A QUESTION:

A) IN THE TREATMENT OF
OUTBOUND TOURISM; AND OF,
B) IMPORTS TO THE ECONOMY
THAT SUPPORT INTERNAL
TOURISM AS WELL AS NONTOURISM.

Most systems on internal tourism

measurement; the WTO approach is
designed to support treatment of all
forms of tourism, including national
tourism.

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

NATIONAL TOURISM EXPENDITURE

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:

inbound, outbound, domestic tourism as in issue 3 above

national, internal, international tourism as in issue 3 above
tourists and same-day visitors
basic definitions and extensions (covering pre- and post-trip expenditure and
durable)
services in kind
transfer-in-kind payments.

It was agreed that the WTO expert team would seek to develop this checklist for
Steering Committee review.
ISSUE
5.

INCLUSION OF GFCF AT ALL; AND

IF SO, WHAT TO INCLUDE

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.

INCLUSION OF INDIVIDUAL NONMARKET SERVICES; AND IF SO

WHAT TO INCLUDE

7. INCLUSION OF COLLECTIVE NONMARKET SERVICES; AND IF SO

WHAT TO INCLUDE.

COMMENTS
Individual non-market services are
included; a list for guidance is being
formed.

Collective 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

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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.

Ownership is put between . Because there is no effective ownership on a physical asset.

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A Leased interest is a right to use a unit restricted to a specific week during a year. Upon the
expiration of the lease term, the right to use will generally terminate and return to the resort.
With a leased interest, you know the terms and conditions of the leases prior to making the
decision to buy.
The License is somewhat different, in that it is mostly a membership in a club: Providing you
are a member in good standing, you have the right to use the club and its amenities.
The time of the use can be either fixed or floating.
In some other cases, the system might consist of the pre-purchase of a number of weeks of
certain characteristics, which can be used at any time, provided that there is some availability.
The buyer, or any other person that he indicates might be the beneficiary of these weeks,
and they can be taken simultaneously by different persons.

Classifications in the TSA

The creation and net purchase of timeshare contract presents special difficulties when
comes the time to include these transactions into the TSA: what is the economic nature of
these contracts? In particular, is it a consumption product, and therefore should it figure, for
its total market value, in the moment it is purchased by a visitor? Is it a component of its fixed
capital formation? Or is it of a different nature? Should we impute a value over the life span
of the contract, or assign the total value in the moment of the purchase (as for any durable
good)? Should all of these contracts be treated in the same say (which should be highly
desirable), or is it necessary to analyze separately the different types of contracts available in
the market?

definitions from SNA93

Is Time share a form of fixed capital formation ?
First of all, it is clear that when buying a timeshare, there is no right of ownership on a
physical asset: neither in the initial form, and even less in the present, modified form, where
the link to a precise physical investment is lost. All the national legislation of the countries
point out that the tenant of a timeshare has no right on the asset itself, only on its use.
Thus timeshare contracts are not a form of fixed capital formation for the buyers of such
contracts; only the construction of the units to be offered as timeshare units is gross fixed
capital formation.
This discards at the same time the question raised over the classification of time share units
within the product classification of tourism fixed capital formation: units offered under a
timeshare scheme usually do not present physical characteristics which make them different
from other units of the same kind. It characterizes forms of tenancy and of exploitation of an
asset: it does not characterize physically an asset.

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Is time share a form of intangible asset?

Definitions of intangible assets are rather obscure, and need first of all to be clearly stated:
quotations from SNA93 should help:
Other intangible fixed assets

New information, specialized knowledge, etc., not

elsewhere classified, whose use in production is restricted
to the units that have established ownership rights over
them or to other units licensed by the latter.

Intangible non-produced assets

Non-produced assets which are constructs of society. 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, purchased good will and other intangible nonproduced assets.

Leases and transferable contracts

Leases or contracts where the lessee has the right to

convey the lease to a third party independently of the
lessor. Examples include the leases of land and buildings
and other structures, concessions or exclusive rights to
exploit mineral deposits or fishing grounds, transferable
contracts with athletes and authors and options to buy
tangible assets not yet produced. Leases on the rental of
machinery are excluded from non-financial intangible
assets.

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).

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10.120 Non-produced non-financial assets consist of land, other tangible assets that may be
used in the production of goods and services, and intangible assets. Changes in the
value of these assets owned by institutional units resulting from transactions with
other institutional units are recorded in the capital account. These assets may be
acquired or disposed of by purchase or sale, barter or capital transfer in kind. The
changes recorded in the capital account consist of the total values of the assets
acquired during the accounting period less the total value of the assets disposed of.
12.34

Just as the appearance of intangible non-produced assets is recorded in the other

change in the volume of assets account, so is their write-off, termination, or
exhaustion. For purchased goodwill, amortization should be recorded over a period
of time after the purchase of an enterprise, following country accounting standards;
the exhaustion of patent protection should be recorded over the duration of the
patent.

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.

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This is the state of the analysis to which I have come until now: more to come.
Observation
1. I am not sure that this type of specific problem should be discussed in the conceptual
framework, because it is not a point, specific to TSA: it should be solved in national
Accounts, and the solution, extended to TSA: The fact is that, until now, I have not seen
the point discussed in NA. I was intending to give some discussion of time shares in the
KIT. As a consequence, the non consideration of the case of time share in the WTO
conceptual framework is not a difference with OECD: it is only located in a different place:
in the KIT on demand Again, it points out the ambiguity of OECD document, which is
not, strictly speaking, a conceptual document.
2. The solution proposed by OECD is conceptually wrong: the ownership of a time share is
not the ownership of a physical good, but of an intangible asset.