En el contexto de la sustentabilidad, los valores personales y el estilo de vida parecen ser factores relevantes en la predicción de comportamientos individuales. Analizar el comportamiento sostenible de los turistas es un indicador importante para comprender la dinámica individuo-sociedad-ambiente y sus impactos a corto, mediano y largo plazo. Además, esta información es relevante para los actores y hacedores de políticas públicas para la gestión sostenible de los paisajes naturales, así como de los productos y servicios involucrados en esta actividad. En este contexto, este estudio analiza el papel de los valores personales y el estilo de vida en la configuración del comportamiento turístico sostenible. Por lo tanto, se realizó una encuesta con 118 turistas en Jericoacoara, Ceará, Brasil. Para el análisis de los datos se utilizaron técnicas de análisis descriptivo, análisis factorial confirmatorio y modelado de ecuaciones estructurales. Los resultados muestran que una actitud favorable hacia una experiencia más sostenible en el turismo está influenciada por el valor personal del universalismo y el estilo de vida ecológico. Asimismo, se comprobó la consistencia de la Teoría de la Acción Racional para predecir el comportamiento sustentable del turista, ya que el comportamiento de pago del impuesto de turismo sustentable estuvo influenciado por la intención conductual, la cual, a su vez, estuvo influenciada por la actitud y la norma subjetivo En general, el estudio proporciona una mejor comprensión del comportamiento de los turistas en relación con el pago del Impuesto de Turismo Sostenible, así como de los elementos asociados a este comportamiento, ayudando a los gestores públicos en la formulación de políticas fiscales eficaces y más transparentes.
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