<![CDATA[Tourism taxation is increasingly used by governments to finance destination management, cultural preservation, and environmental protection. In Bali, tourism-related taxation generates substantial public revenue, yet questions remain regarding whether the economic benefits of tourism are equitably redistributed to communities that bear the social and environmental costs of intensive tourism activity. This article examines the justice implications of Bali's tourism tax policy, focusing on the distribution and utilization of tourism-related public revenue for local communities. Using normative juridical analysis supported by policy and institutional analysis, the study examines the legal framework governing tourism taxation, local fiscal authority, public revenue allocation, and community participation. The article argues that the effectiveness of tourism taxation should not be assessed solely by revenue generation but also by its distributive consequences for destination communities. Particular attention is given to the extent to which tourism-related revenue supports public infrastructure, environmental management, cultural preservation, and community welfare. The study proposes a tourism fiscal justice framework based on transparency, participatory budgeting, territorial redistribution, and measurable community benefits. Such a framework would strengthen accountability in tourism governance while ensuring that communities hosting tourism activities receive tangible benefits from the economic value generated within their territories. The research contributes to debates on fiscal justice and sustainable tourism governance in Indonesia.]]>
