Summary: | 碩士 === 國立高雄應用科技大學 === 財富與稅務管理系碩士在職專班 === 106 === After the rotation of ruling parties of Taiwan in 2016, the hospitality and tourism industry in Taiwan was severely impacted. As a result of the drastic reduction in the number of Chinese tourists visiting Taiwan, there have been many news about bankruptcies, closures, and sales and transfers of the hotel businesses across Taiwan. In this paper, a data tracking method is used to examine the economic development expenditure, the final accounts of the annual expenditure of local environmental protection agencies, the establishment of medical institutions, and the number of burglary cases, so as to explore the impact on the business revenue and occupancy numbers of the hotel industry in various counties and cities included in the study. The study covers the period from 2011 to 2016, with a total of 22 hotels in the targeted counties and cities in Taiwan as research objects and studied their business revenue and occupancy numbers.
The findings of this study revealed that the establishment of medical institutions showed a significant positive development, while the number of cases of burglary showed a significant negative development. Therefore, this study suggests that the government tourism authorities may promote an increase in the density of domestic medical institutions, and even consider a further development into medical tourism. In addition, this study also suggests that the government must reduce the incidence of theft in those counties and cities to improve the safety and quality of tourism, which will certainly help soften the impact on the business revenue and occupancy numbers of the hotel industry in various counties and cities.
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