As tourist taxes become more commonplace in the post-pandemic travel landscape, it can be easy to cynically view them as nothing more than a new way to squeeze tourists for dollars.
However, Bhutan - known as the world's happiest place - has offered a different perspective, saying it is using its tourist tax to ensure it can offer high-quality, transformational tourism.
The US$200 per tourist, per night, goes towards projects to support cultural, social and conversational projects, according to Dr Lotay Tshering, Prime Minister of Bhutan. He insisted it wasn't about locking out all but the well-heeled tourists.
"We must ensure that we are a high-value society, one that is infused with sincerity, integrity and principles, where people must always live in safe communities, among serene environments and derive comfort from the finest facilities," he said. "Typically, 'high value' is understood as exclusive high-end products and extravagant recreational facilities. But that is not Bhutan. And 'low volume' doesn't mean limiting the number of visitors.
"We will appreciate everyone who visits us to treasure our values, while we also learn as much from them. If that is what you are searching for, there is no limit or restriction."
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