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differing circumstances and people will affect each
experience, those experiences are prone to variance and
create a challenge for tourism managers to achieve

consistency of standards.

variable cost: a cost that changes according to how many
people take a tour, such as motorcoach expenses

VAT/TVA/MWS/GST: acronyms for value-added tax, a
tax system which adds a fixed percentage of taxation on

products and services at each step of production or service
delivery. Common in Europe and Canada.

Virtual organisation: Organisation in which major
processes are outsourced to partners.

visa waiver: a program to eliminate the visa requirement
for selected countries

visa: stamp of approval recorded in a passport to enter a
country for a specific purpose

Visitors: A broader category than 'tourist', includes
tourists and same-day visitors.

Visitors: Visitors are persons who undertake tourism as
defined above. They are referred to as either tourists (those
who stay overnight or longer in the place visited), or same-

day visitors.

volume incentive: see override

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