Segundas residências

emprego, impostos e análise de custos em altos edifícios em Punta del Este, Uruguai

Autores

DOI:

https://doi.org/10.7784/rbtur.v20.3492

Palavras-chave:

Desenvolvimento econômico, gestão do turismo, emprego turístico, oferta turística

Resumo

Este artigo examina as implicações económicas, laborais e fiscais dos edifícios de grande altura que albergam segundas residências em Punta del Este, no Uruguai. Utilizando uma abordagem de estudo de caso exploratório com métodos mistos, a análise combina registos de custos administrativos, dados fiscais e entrevistas semiestruturadas para investigar os perfis de propriedade, a dinâmica de ocupação, a geração de emprego e os impactos fiscais associados ao turismo de segundas residências. Os resultados sugerem que as despesas com pessoal constituem a principal componente dos custos operacionais dos edifícios, refletindo a natureza intensiva em mão de obra da gestão de arranha-céus. O emprego associado às segundas residências parece diferir significativamente do turismo hoteleiro tradicional, tanto na estrutura ocupacional como nos níveis salariais. Os resultados indicam também que os padrões de propriedade estão fortemente associados às características dos edifícios e que a pandemia da COVID-19 contribuiu para mudanças importantes na ocupação e na utilização residencial, incluindo o aumento da residência durante todo o ano e das práticas de trabalho remoto. Por fim, o estudo fornece evidências da contribuição fiscal significativa das segundas residências para as receitas do governo local através da tributação imobiliária. Ao integrar as dimensões económica, laboral e fiscal, o artigo contribui para a crescente literatura sobre o turismo de segundas residências e destaca a necessidade de incorporar ainda mais este fenómeno na análise económica do turismo.

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Biografia do Autor

María José Alonsopérez Chiossi, University of the Republic of Uruguay

She holds a Bachelor's degree in Economics and a Master's degree in Economics and Management of Sustainable Tourism from Universidad de la República (Uruguay) and the University of Siena (Italy). She is a PhD candidate in Economics at Universidad Nacional del Sur (Argentina), where her research focuses on the economic effects of second homes in tourism destinations. She is a lecturer in Tourism Economics in the Department of Social and Human Sciences at the Centro Universitario Regional del Este (CURE), Universidad de la República. Contributions: Conceptualization, Data curation, Investigation, Writing – original draft, Writing – review & editing.

Silvia London, Universidad Nacional del Sur

She holds a PhD in Economics from Universidad Nacional del Sur (UNS), where she is a Full Professor in the Department of Economics, and is a researcher at CONICET. Her research focuses on sustainable economic growth and development, environmental economics, poverty, and institutional analysis, with particular emphasis on urban and coastal contexts. Contributions: Conceptualization, Formal analysis, Investigation, Writing – review & editing.

Mauro Mendiburu, University of the Republic of Uruguay

He holds an MSc in Financial Economics from the University of London (UK). He teaches Introduction to Microeconomics and Introduction to Macroeconomics at the Centro Universitario Regional del Este (CURE), Universidad de la República (Uruguay), and Macroeconomics I and Macroeconomics II at Universidad Católica del Uruguay. Contributions: Data curation, Investigation, Validation, Writing – review & editing.

Sebastián Saurré, University of the Republic of Uruguay

He holds a degree in Public Accounting from Universidad Católica del Uruguay (Uruguay) and a postgraduate degree in Cost and Business Management from Universidad de la República (Uruguay). He is currently pursuing a Master's degree in Tourism Administration and Economics at Universidad de la 3 República. He is a lecturer in the Administration area of the Department of Economics and Administration at the Centro Universitario Regional del Este (CURE), Universidad de la República Contributions: Data curation, Formal analysis, Investigation, Project administration, Writing – original draft.

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Publicado

2026-10-22

Como Citar

Chiossi, M. J. A., London, S., Mendiburu, M., Saurré, S., & Zapata, S. (2026). Segundas residências: emprego, impostos e análise de custos em altos edifícios em Punta del Este, Uruguai. Revista Brasileira De Pesquisa Em Turismo, 20, 3492. https://doi.org/10.7784/rbtur.v20.3492

Edição

v. 20 (2026)

Seção

Artigos - Gestão do Turismo

Licença

Copyright (c) 2026 Maria Jose Alonsoperez Chiossi, Silvia London, Sebastián Saurré, Sandra Zapata

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