<![CDATA[Tourism is a major contributor to Bali's economy, but intensive tourism activity also generates infrastructure demands, environmental pressures, and public-service costs borne partly by local governments and residents. Tourism-related taxation and levies therefore have an important role in determining how these costs and benefits are distributed. This article examines tourism taxation in Bali from the perspective of fiscal and distributive justice. Using normative juridical and policy analysis, the study evaluates tourism-related taxes, local fiscal authority, revenue allocation, and public expenditure mechanisms. The article argues that tourism taxation should reflect both the economic benefits generated by tourism businesses and the public costs associated with tourism activity. The study proposes a tourism tax justice framework based on beneficiary-pays principles, environmental cost internalization, transparency, and community-oriented revenue allocation. Particular attention is given to whether tourism-generated fiscal revenue is sufficiently directed toward waste management, infrastructure, cultural preservation, environmental protection, and community welfare in heavily visited areas. The article concludes that Bali's tourism tax system should be evaluated not merely according to its revenue-generating capacity but according to its contribution to equitable destination governance. Transparent allocation of tourism-related revenues would strengthen public accountability and ensure that tourism growth generates broader social benefits.]]>
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