Taxation in Theory and Practice Assignment Essay

Tax assessment in Theory and Practice Assignment - Essay Example Notwithstanding that, the Spinney state is in critical need of expanding its incomes. The capital spared by the well off people can be utilized to back the state speculation ventures (Palil, 2009, p.60). Along these lines, people ought to be burdened every year relying upon their salary (GBP) as delineated in the table underneath. Income(GBP) % 1-2,440 10 1-37,400 20 37,401-150,000 40 Over 150,000 50 Data source: UK Tax rates 2010-2011(http://www.worldwide-tax.com/uk/uk_taxes_rates.asp) The pace of 10% reacts to the salary reserve funds of up to 2,440, while pay profits beneath 37,400GBP duty rate is 10%, though, pay profit of GBP 37,400-150,000 is charged at a pace of 32.5%. At long last, those surpassing 150,000GBP ought to be charged at a pace of 42.5%. As far as government managed savings, people ought to be deducted dependent on their pay. For example, bosses ought to be deducted an expense pace of 12.8% on pay rates over 5,715 GBP, workers at a pace of 11% on compensations of G BP between 5,715-43,875 and an extra of 1% for pay rates above GBP of 43,875. Then again, independently employed should pay a duty pace of 8% for money of 5,715-43,875GBP with an extra of 1% on wages above GBP 43,875. Corporate expense ought to be at a pace of 28%. For UK based inhabitant organizations, the assessment rate ought to be 21% just if their yearly benefits are beneath 300.000GBP. Singular capital increases ought to be deducted at a duty pace of 18%. The city hall leader of spinney state ought to guarantee straightforwardness with the goal that no contention may emerge while actualizing the assessment framework. Taxation rate Distribution Regressive expense framework is significantly utilized by various states. This infers the state normal pace of assessment decays with salary. This sort of duty framework moves charges trouble lopsidedly to denied people. All things considered, it will in general cutoff the taxpaying weight on people with more prominent abilities of payin g. This, along these lines, is an unreasonable plan to the poor people with low salary levels. Regardless of their low pay levels, they should pay a similar measure of assessment according to generously compensated people. It works viably concerning charges that are fixed paying little heed to an individual pay level. For better outlines, here is a guide to effectively express the idea. Cigarettes tax assessment by state and government is an ideal case of a backward framework. Smokers sorted as low-salary pay tax assessment rates that are higher contrasted with their partners. Despites its restrictions, it has its own focal points. The backward framework helps in liberating greater speculation funds from individual with high wages. This is on the grounds that their salary more noteworthy bit is constantly spared. On the other hand, a state can utilize dynamic arrangement of tax collection. In this framework, the rate charge paid by an individual increments with salary. In this way, the more you procure, the more you pay mitigating trouble from denied people. For example, an individual winning 120,000 pounds will pay an assessment pace of 12,000 pounds (10% expense rate), while one with 20,000 will pay a duty of 1,600pounds (8% charge rate). In contrast to dynamic tax assessment, backward tax assessment works such that expense decreases with pay increment. In this manner, in dynamic assessment framework, charge paid extent, increments as pay rises. There is no duty that can be corresponding as people can't pay a similar level and measure of assessment. Joined Kingdom with Different expense rate In the

Overstretched and Overdrawn

An overview of understudy hardship â€Å"Overstretched and Overdrawn†, led by National Union of Students Scotland gives us a disregard at the effect of the financial atmosphere on understudies who are compelled to work notwithstanding have the option to manage the cost of the expenses of living. The report shows the measure of understudies working extended periods of time to attempt to manage their business obligations, more than 70 percent of understudies work more than suggested 10 hours a week.We are given data on the extent of various sorts of obligation that understudies are tied up with for instance business obligation and understudy credit. Business obligation applies to the greater part of the overviewed understudies and 66% of understudies own cash to loved ones. Youthful understudies are less worried about being paying off debtors than develop understudies where understudies from poor foundation are increasingly terrified of business obligation that those from better background.The number of working understudies arrives at more than 50 percent of studied understudies, with more than 70 percent of them working longer hours during term-time than the suggested 10 hours per week. Working understudies are bound to be those with business obligation. The report shows that the Government is worried about understudy obligation. They give the award to the least fortunate understudies and bolster understudy guardians however the measure of help gave is restricted and the arrangement of moving from advances to awards isn't sufficient. PurposeThe point of this report is to bring attention to the raising obligation issue among youngsters. Show what sort of budgetary troubles youngsters meet on their approach to arrive at their objective of better life and at times their decision isn't to concentrate to stay away from those monetary issues. Peruser The objective audients of this report would be chiefly individuals associated with NUS in this way their represe ntatives who might be keen on their work yield just as government and different establishments who could pick up from data and measurements appeared in the report.Effectiveness Format Structure and Layout Language The report is written in a proper language however it doesn’t cause the challenges with understanding for what it's worth in clear English, e. g. ‘Instead of investigating the measure of obligation understudies are in, NUS Scotland needed to investigate what sort of obligation understudies are in, which understudies are generally influenced by obligation, and which obligations were of the best concern to understudies. ’ The sentences are extended and contain an intelligent request.

Create Disposable Email Addresses

Create Disposable Email Addresses Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!HOW TO: Create Disposable Email AddressesUpdated On 29/11/2017Author : Pradeep KumarTopic : Security WebsitesShort URL : https://hbb.me/2BloOtw CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogEver heard of disposable Email addresses? Yes? No? Disposable Email Addresses are not permanent addresses, they are indeed a disposable one and commonly used while signing up millions of newsletters and feed updates. Because you dont want the spammers to spam your real and permanent email address. These disposable email addresses are not mentioned for the intention of any ill-activities and activities which are harmful to the society.I picked up some top and worthy websites for you. They have email forwarding, automatic expiration and many more.E4wardJetableMailinatorMailNullSpamMotelTempInboxREADSolid Tips For WordPress Backups [Simple Guide]

The Actions Of Adolf Hitler And His Nazi Army - 1205 Words

Margaux McCalla Miss Roth H English Pd. 4 21 March 2017 Mindset to Massacre The actions of Adolf Hitler and his Nazi army, along with many willing European citizens, of killing some six-million Jews is known as the Holocaust. In Greek â€Å"Holocaust† means â€Å"whole- burnt†, sometimes it is referred to as the â€Å"Shoah† which is â€Å"catastrophe† in Hebrew (Hall n.p.). Nazi Germany and the territories it took over treated Jews like animals and did awful things to them. It is very hard to understand how an event like this could even happen and why someone would involve himself in this enormous, racist group and eventually genocide. It is important to know what caused the Holocaust in order for the world to prevent a similar event, to familiarize the†¦show more content†¦Preventing a disaster like this requires spotting racism and inequality toward specific ethnics groups early before people in government power can influence people into legitimately harming society. When learning about the Holocaus t and the causes for it, it is critical to know the context and background of the world at that time. January 30, 1933 was the day that Adolf Hitler was appointed Chancellor. From that point on the racism and inequality for Jews in europe grew and grew (Ghostly n.p.). Although direct contact and government action toward toward dispensing Jews was very new, Jews had felt out of place and isolated for a long time. The hatred of the Jewish population dates all the way back to the sixteenth century (Gabriel n.p.). In Martin Gilbert’s book, â€Å"The Jewish Tragedy†, he quotes Martin Luther from 1543 saying â€Å"their synagogues should be set on fire, and whatever does not burn up should be covered or spread over with dirt so that no one may ever be able to see a cinder or a stone of it† (19). Martin Luther was not an extremist for this time either. Much of humanity thought of the Jews this way (Gilbert 19). People in Europe passed down hatred and unjust stories ab out Jews in their families and communities for years. Furthermore, the jews have always had a difficult time with having steady ownership of their homeland (â€Å"Project Aladin† n.p.). All through history Israel has repeatedly been taken over by middle eastern nations untilShow MoreRelatedAdolf Hitler And The Barbaric Acts Of Prejudice1134 Words   |  5 PagesAdolf Hitler is most commonly known for the unforgivable acts of prejudice he committed throughout the course of his life. His abysmal actions left a scar on the world that could never be healed. However, Hitler possessed extreme intelligence and vocational skills. Although innovative and bright, he became corrupt as he turned against non-Aryans. His dream of pursuing his desire to be an artist slowly drifted from his mind as visions of a pure bred mother Germany came into focus. Hitler’s significantRead More Adolf Hitler Essay1212 Words   |  5 Pages Adolf Hitler On April 20, 1889, the world was changed forever when Adolf Hitler was born to Alois and Klara Hitler in a little town named Braunau-am-Inn, Austria. Alois worked as a customs officer on the border crossing near their hometown. Adolf was the third born in his family, but first to survive. Later would come Edmund, who would live to the age of six, and Paula who would live to out survive Adolf himself. With a poor record in school, Adolf Hitler dropped out with ambitions of becomingRead MoreHow Hitler Started World War II627 Words   |  3 PagesAlthough Hitler’s motives were more clear towards the end of World War II, Adolf did tackle the unemployment and stimulate Germany’s failing economy. Once Hitler became Chancellor of Germany on January 30th, 1933 The economic policy for Hitler’s regime involved large scale borrowing for public expenditures which created railroads, canals, and the Autobahnen or the German highway network. The result of Hitler’s econo mic policy was more effective against unemployment than any other country. By lateRead MoreAdolf Hitler and His Regime Essay1481 Words   |  6 PagesAdolf Hitler and His Regime Adolf Hitler and his regime had a devastating effect on the twentieth century. Hitler’s third Reich (1933-1934) was supposed to last for 1000 years but only lasted twelve. This evil man legalised the destruction of an entire race of people. He plunged â€Å"the world into one of the bloodiest and most destructive wars in history.† (Shirer, 1961) Hitler was a genius but an evil genius. He had the ability to convince millions of German’s of his ideas to extent theRead More Motives of Adolf Hitler in Audens Epitaph on a Tyrant and September 1, 1939761 Words   |  4 Pages Adolf Hitler was a very powerful man, and had a disturbing vision of how the world should be. W.H. Auden was interested in Adolf Hitler, and this interest can be seen in Auden’s poetry. September 1, 1939 and Epitaph on a Tyrant are two poems in which Auden scrutinizes Hitler’s actions. Auden uses symbolism in these two poems to illustrate the different aspects of Hitler’s life and actions. To begin with, Epitaph on a Tyrant personified Hitler’s obsession with â€Å"perfection of a kind.† The obsessionRead MoreAdolf Hitler And The Holocaust1078 Words   |  5 Pages Adolf Hitler played a major role in WWII. Hitler was anti-Semitic. Anti-Semitic is to be against Jews. Hitler’s perspective of perfection was a blue-eyed, blonde-haired white person; most Jews did not fit this description. This view is what caused the Holocaust. The Holocaust was a period of time in which many Jews were killed in camps. He also believed that he could bring Germany to greatness once again. Because of Adolf Hitler’s actions and beliefs, he was an important figure inRead More1939- 1945 Were Possibly The Worst Years In American History.807 Words   |  4 Pagesoccurring. Adolf Hitler was in complete control. He even went outside the battle grounds to wreck havoc. He went to Babi Yar...the last place where Jews could hide. Babi Yar is located in Kiev, Ukraine. During World War II, a massacre took place in the small town, killing more than 1,000 Jews. The Nazis attacked them on September 29, 1943. Afterwards, the war continued to rage, only to end in 1945. During World War II, Adolf Hitler rose to fame as the harsh dictator of Germany. Hitler would thenRead MoreThe Rise of the Nazi Party1059 Words   |  5 PagesThe Nazis and their rise to power comprised many steps along the way. With the help of Adolf Hitler’s mind they came to power with their political and economic strategies. Outlining the beginning of how Hitler and his party slowly gained power and took over Germany as each of his idea and his supporters helped him to rise. Hitler consequently congregated supporters of the Nazi party to make it stronger. Before the idea of legally taking over the political and economic of Germany, he planned to takeRead MoreAdolf Hitler: Impacts and Influences Essay1292 Words   |  6 PagesAdolf Hitler was born on April 20, 1889 in Austria where he was baptized into the Catholic church. He was the son of an Austrian customs official, and dropped out of high school at age sixteen. As a young man, Hitler dreamed of being an artist. He ap plied to the Vienna Academy of the Arts twice and was rejected both times. He made a meager living by painting and selling postcards in Linz, Vienna, and Munich. Hitler affected Germany greatly because of his political offices. He founded the Nazi partyRead More Hitlers Rise To Power Essay1709 Words   |  7 Pagesmustache.1 Adolf Hitler was a failed artist who rose to rule Germany as a dictator from 1933-1945. Due to his racial hatred, approximately eleven million people were killed; six million of who were Jews ordered into concentration camps. What type of political climate would enable racial hatred to overtake a country as demonstrated by Hitler’s rise to power? This can be broken down into three different questions. First, how did his childhood and young adulthood affect his actions as an adult? Second

Personal Narrative My American Experience - 1101 Words

My American Experience Growing up in Ghana, I had heard a lot of things about the U.S. This was a country I had always wanted to visit; my prayer was answered when I got the opportunity to travel there. Arriving in a new environment came with many experiences. Adjusting with food, language and the weather was not easy. With the passage of time, however I have been able to0 adjust and fit it. This write-up therefore is to elaborate on my experiences since coming to U.S. I had many interesting experiences arriving to the U.S. The most interesting experience I had was with the food. I remember getting picked up from the airport by my parents and taken straight home. It was in the winter, they ended up getting stuck at work due to the blizzard. There was McDonald’s close to my house so I decided to buy something since I was starving to death. When I got there I couldn’t order anything, there were menus all over the place. I left there after 15 minutes because I didn’t know what kind of food it was and it scared me. My parents were able to come home the next day and they took me to Golden Corral but I still couldn’t eat. I was not used to the food and didn’t like the smell and taste of it. The sizes of the food were in larger potions which fed three to five people. The combination of their food was very ridiculous. I tried their soup and it was tasteless there was no spice. After some time, I became used to their foo d and now I eat more than they do. There is no harm inShow MoreRelatedPersonal Narrative : My American Experience1750 Words   |  7 PagesGerson Vasconcelos Dr. Daniel Glenn American Experience April 9, 2015 My American Experience Studying in a foreign country is an interesting experience of an individual lifetime. One tends to learn a number of things relating to ways of life in a foreign land. Social, political and economic values and aspects are usually different from one region to another. Therefore, through studying abroad one is able to learn different issues about another society such as gender and sexuality issues, socialRead MoreMary Rowlandsons Captivity Narrative Essay1154 Words   |  5 Pagesin early American history and society. Most Puritans escaped the tyrannical rule in England to gain religious freedom in America, which helped create an early American society. Not only did the Puritans help form the early American society and religion, they also contributed to the earliest stories and narratives to help create a rich literary history for America. Puritan literature has helped many scholars and readers learn about early American history. One of the most famous American narrativesRead Mor eAnalysis of Hunger of Memory and Self Essay1031 Words   |  5 Pagesparts could relate to my life. Also, given his story, its so interesting to me that he is against bilingual education, having benefited from it in his own life. To me, it places the book in a different light as I read it. This book is a narrative and it is telling in how his opinions were formed because the experiences that he had. In the narrative, the themes that I thought were most important were Rodriguezs experience of separation from his family, his feelings of personal alienation and finallyRead MoreEssay on Out of the Silence1445 Words   |  6 PagesThe slave narrative genre is an important part of American history. These stories are not only portraits of individual history, but also of American history. By reading the stories of the past we can better determine the path of the future. The personal stories of Frederick Douglass and Harriet Jacobs are two excellent examples of the slave narrative genr e in American literature. To be sure, bondage and oppression had a lasting and profound effect on both genders; however, men and women experiencedRead MoreThe Path to Aboliton 1312 Words   |  5 Pagesstrategies to appeal to the social and political minds of Americans striving to influence the participation of the abolition movement. One of the many strategies used by American abolitionists was the use of slave narratives. This moral persuasion was a very useful tactic. The creation of these narratives helped white northerners identify with the mindset of an African American slave in the south. The narratives illustrated the experiences slaves overcame to find freedom. Another major strategy thatRead MoreWriting About Hospitality And Tourism Essay1421 Words   |  6 Pagestourism. Collective story telling is well suited for scholarship that seeks to contextualize lived experiences and presents research data in the form of a performance, or dialogue between characters (Parry Joh nson, 2007). Collective stories drawn from interview transcripts, field notes, memos, and other research data, help to create a fictionalized narrative (Solà ³rzano Yosso, 2002). Within the narrative are fictionalized characters based on interview transcripts and field notes. Cook and DixsonRead MoreEssay about Baldwins Notes to a Native Son1712 Words   |  7 Pages showing that only an African American could have written the essay as he did. James Baldwin throughout the essay hovered from his own personal life to the world around him and his father. Baldwin weaves between narration and analysis in order to show that his own experiences dealing with the public world and his private world were similar to many other Americans at that time. Evidence of Baldwin’s ability to connect public events to his personal life appeared right away in theRead MoreEssay on The Innovators of American Literature1066 Words   |  5 PagesThe Innovators of American Literature From their critical assessments on how to improve themselves and to the American public that they influenced by their writings, Jonathan Edwards and Benjamin Franklin illustrate American themes in their personal narratives that quintessentially make part of American Literature. Although they lived in different times during the early development of the United States of America and wrote for different purposes, they share common themes. Their influenceRead MoreBeloved : A Reconstruction Of Our Past1705 Words   |  7 PagesNovember 20, 2015 Beloved: A reconstruction of our past Beloved by Toni Morrison is a reconstruction of history told by the African American perspective, a perspective that is often shadowed or absent in literature. Her novel presents a cruel demonstration of the horrors endured by slaves and the emotional and psychological effects it created for the African American community. It unmasks the realities of slavery, in which we are presented with the history of each of the characters lives and the memoriesRead MoreSummary Of In A Lonely Place By Gregory Crewdson961 Words   |  4 Pagesseveral American artists who all have influenced his work on one level or another. He states that each of the artists mentioned, in whatever medium they choose to work in, engages in â€Å"what is sometimes called the ‘American vernacular’ to reveal both its beauty and its darkness.† Their work deals â€Å"with ideas of beauty, sadness, alienation, and desire† merged â€Å"with an underlying sense of hope and possibility.† I n addition, Crewdson suggests that there is a common interest shared among these American artists:

My Personal Philosophy My Philosophy Of Philosophy

I am a philosopher: always have been, always will be. The moment I stop questioning the world that we currently reside in, I would cease to follow my inquisitive qualities. While there are moments when I accept things for what they truly are, I’m often caught in the act of trying to piece together the world and its elements. Christ has called me to live a unique life. A life where I am told to have a certain type of faith while maintaining an eternal ideology. How this all works in the end, I cannot tell you. But I believe that Christ is real, he’s allowed me to survive stressful and unnerving situations before, and he’s provided me a guiding light within my own life. I grew up in a Catholic home with my father serving as the spiritual†¦show more content†¦Before, I considered God to be a protector of all, but overtime, I slowly became more and more skeptical of his abilities. At this point in my life, I decided to venture out and even slowly start to question the concepts of other religions. Eventually, I realized that I could not forsake my own Catholic faith. During my junior year of high school, God provided me with a series of tests that would further cement my faith. I vividly recall during the summer before my junior year, I would often visit my friends at my Church’s youth ministry group. Here, we would sit in on our minister’s discussions about faith in the high school setting. As I sat with my friends and listened in on their questions dealing with the concept of faith, I realized that there was a disconnect between me and God. I was lacking something within my heart when it came to the concept of faith: trust. It’s apparent that nobody knows all the answers when it comes to faith, but many are content to live with a sense of mystery when it comes to God, who isn’t the easiest to define. For a person such as myself, this proves to be of great difficulty, since I’m always looking and questioning for answers. The unknown is somet hing I’m not accustomed to accepting, and it’s for this reason why I found myself at a crossroads with God. This lack of trust continued to grow in my high school years, and I was about to make the decision to give up my journey of seeking Christ. However, this allShow MoreRelatedMy Philosophy : My Personal Philosophy958 Words   |  4 Pagesâ€Æ' My philosophy is to do something I love. I realized that teaching was my passion by experiencing many other things that weren’t. I tried to immerse myself in other topics, such as business but it just did not feel right to me. By pursing education I can do something I love every day. I believe it is very important to have a strong passion and knowledge in the field you choose to follow. From my past experiences, to educate one another, one must have a strong backbone so the students know whatRead MoreMy Personal Philosophy Of Philosophy968 Words   |  4 Pagesway of thinking and reasoning. In my studies I have learned that philosophy is the study of knowledge, reality, and human existence. Socrates once said, â€Å"The unexamined life is not worth living.† I agree with this statement, because I believe any intellectual person must question the world around them. Questioning different aspects of life is a vital way to gain knowledge. During my search for knowledge, I began to develop my own personal philosophy. Our philosophies are largely based off of our perceptionsRead MoreMy Personal Philosophy : My Philosophy2538 Words   |  11 Pageswould treat all of my stuffed animals with various cuts or â€Å"boo boos†. However, this dream I had continued to stay with me as I grew older, but the complexity of my dream began to change. I still had the mentality of wanting to heal others, but the reasons behind it began to develop and this can be shown through my personal philosophy. Defining my personal philosophy begins with incorporating my professional philosophy. I believe that my personal and professional philosophy is congruent in thatRead MoreMy Philosophy : My Personal Philosophy929 Words   |  4 PagesMy Personal Philosophy My whole life I have wanted to teach. Ever since watching my kindergarten teacher write on the chalk board, create fun activities, and grade papers I knew I wanted to teach. My motives have changed since that time in my life. I want to teach because it brings me a sense of accomplishment and satisfaction when I know I am helping another person grow intellectually and as a person. Whether it s inside or outside of the classroom, I will try my best to help my students succeedRead MorePersonal Philosophy : My Philosophy1257 Words   |  6 PagesPersonal Philosophy My nursing philosophy is helping people in terms of humanistic care, that I discovered it when I was a fourth year nursing student. From my philosophy, I desired to be a family and community health nurse. Since I became a nursing student, I never considered that I needed to have a nursing philosophy to navigate my career. I practiced in hospitals about three years, which I got both negative and positive experiences. In particular, I figured out that working in hospitals persuadeRead MoreMy Personal Philosophy Of Philosophy902 Words   |  4 PagesStatement of Philosophy My personal philosophy its important for me that I stay true to my personal, moral and ethical values that has followed me throughout my life. The American Nursing Association stats â€Å" The nurse owes the same duties to self as to others, including the responsibility to preserve integrity and safety, to maintain competence and to continue personal and professional growth†. (American Nurse Association, 2011, p. 7) Jean Watson says that nursing should be â€Å"concerned with theRead MoreMy Philosophy And Philosophy Of Personal Educational Philosophy1042 Words   |  5 PagesIt is true that many educators do not know what their educational philosophy is. However it is imperative for educators and future educators to know their personal educational philosophies so that they can be accountable, explain how they teach, what they are doing and why. My personal Educational philosophy is made up of four components; metaphysics, epistemology, axiology, and logic. My educational Philosophy Metaphysics (reality) is a combination of realism and idealism, that the mind, spiritRead MoreMy Personal Philosophy : My Educational Philosophy1747 Words   |  7 PagesAbstract My educational philosophy can be summarized in one word â€Å"family†. Every thing can begin and end with the family. This paper examines my personal belief that a student has higher success rate in life when they have a supportive, loving family environment. The primary roles of a mother and father in today’s society are drastically lacking. These particular reasons vary from absentee fathers, overworked single mom, and/or grandparents having to assume the role of parents again. My theory startingRead MorePersonal Philosophy : My Educational Philosophy1452 Words   |  6 Pages When I first set out to write my educational philosophy, I had absolutely no idea what to write about, to be perfectly honest. So, I thought that I would start with the most essential aspect of an educational philosophy: why do I want to become a teacher? The reason why I want to teach is because I want to be able to impact young people’s lives and help them to learn how to become successful citizens in our world. I feel that it is important that no matter what students do with their lives, theyRead MoreMy Philosophy : My Personal Philosophy Of Education1826 Words   |  8 Pagesthe most of themselves in life. The principles behind this plan defers between educators, but most have the same goal in mind; to make a difference in the education system for newer generations of students. My philosophy of education at the beginning of the term was based directly on my personal experiences as a student in the school I previously attended. The attitude I carry now reflects a more logi cal understanding of a student and teacher’s mind as well as the factors that contribute to a good

Hospitality and Tourism in France-Free-Samples-Myassignmenthelp.com

Question: Discuss about the Hospitality and Tourism in France. Answer: Introduction France is one of the most famous destinations for tourism and hospitality in the world. Many people from all around the world visit France for vacations; this creates the needs for allied services that are associated with tourism and hospitality industry. The scenic beauty of France and historical landmarks make it a perfect destination for tourists. Accommodation facilities and services are the backbone of hospitality industry it is required for the tourists; availability of proper accommodation facilities in a particular destination is an important criterion for the tourists to decide whether or not they will be choosing to spend their vacation. France is one of the most popular tourism destinations in the world. Tourists from all around the world visit France therefore it creates a need for the best accommodation facilities so that the experiences of the tourists are very good (Presenza et al., 2015). Catering is also one of the important services of the hospitality industry. France is one of the countries that is known for the cuisines as well. It has a historical significance and still the people of France are attached to the culture of their country (Presenza et al., 2015). Discussion Accommodation and Catering is one of the most important areas of hospitality. In France, the hospitality industry contributes directly to GDP growth of 3.1% and provides 6 million net employment opportunities in this sector (Tan Coulon, 2015). Overall, accommodation catering generated US$7.6 trillion (10.2% of global GDP) and 292 million employment in 2016, which is equal to 1 in 10 jobs in the globally. The sector contributed 6.6% towards global exports and approximately 30% of the total global service exports. In the second quarter 2015 and the second quarter 2016, on the basis of accommodation provider (Tan Coulon, 2015). On a yearly basis, the occupancy rate remained constant. More than 50 percent of the other jobs in France are, either directly or indirectly related to tourism and its allied industries like accommodation and catering industries (Gustavo, 2013). In the year 2014 the maximum numbers of tourists visiting France were from Europe, approximately 68,436,000 tourist s arrivals were registered. On country basis the maximum number of tourists visiting France were from Switzerland. In the same year the most nights spent were by the tourists of United Kingdom, 79,700,000 nights (Occupancy rate of tourist accommodation establishments in France from 2016 to 2017, 2017) The occupancy rate of hotels and other accommodation facilities in the first quarter of the year 2016-2017 was 62.7 percent and in the second quarter was 63.5 percent (Occupancy rate of tourist accommodation establishments in France from 2016 to 2017, 2017) Number of hotels in various cities of France Paris- 7,768 hotels Lyon- 816 Hotels Marseille- 696 hotels Toulouse- 427 hotels Strasbourg- 389 hotels Nice- 2,430 hotels Bordeaux -781 hotels Cannes- 2,205 Montpellier- 429 hotels (Occupancy rate of tourist accommodation establishments in France from 2016 to 2017, 2017) There is variety of hotels in France, the best hotels of France include the Hotel Eden of Paris, there are several boutique luxury hotels that are present in France and it provides the travelers one of the best travelling experiences that they ever had. The hotels provide a variety of facilities, the five star hotels have swimming pools, party lounges, conference areas for MICE tourists (Jean-Pierre Perrain, 2016). Some of the hotels have libraries for the book lovers where there are variety of literature works present by the great authors of France and other countries as well, France is known for literature because it has been a country that has huge contribution to art and literature. The accommodation facilities have a glimpse of the art and culture of France that had historical significance and which is still celebrated by the people of France. (Gustavo, 2013). French cuisineincludes severalcookingtraditions and practices of France. ChefsFranois Pierre LaVarenneandMarie-Antoine Carmeof 17th century led a movement that changed French cooking style the foreign influences in the cooking style was changed to France's traditional style of cooking.Cheeseandwineare considered an important part of the French cuisine. They play different roles in their regions and at national level, with many differences. Appellation d'origine contrle(AOC) (regulated appellation) are the laws of the country (Presenza et al., 2015). France is worldwide known for its caf culture and there are many coffee shops, bakery and dessert shops that attract a lot of people who love and enjoy eating food. For people who have sweet tooth France, some of the deserts are Clafoutis, Tarte Tatin and Crepes, Pierre Herme and Pain du Sucre are famous desert shops in Paris. La Coupoles and Maxims Le Chantcler are two famous restaurants that attracts tourists all around the world who contribute to the economy of the country (Corne, 2015). However there are many factors that negatively affect the hospitality of France, it reduces the tourists movement and the industry suffers a great deal of loss, especially the hotels, where their business runs at a slower rate. Seasonality- Peak seasons and off seasons determines the number of tourist arrivals, temperature, snow, hours of sunshine are some of the factors that are considered by the tourists. During the off seasons and when there are no vacations, the business goes at a slower pace (Jean-Pierre Perrain, 2016). Terrorism- Recent terrorist attacks in France and other parts of Europe have threatened the tourists which has affected the hospitality industry. The movement of people has reduced and they are switching to destinations which they feel are safer (Tan Coulon, 2015). Conclusion France is one of the most popular tourism destinations in the world and the significance of France has never changed. People visit France to visit the popular destination like Eiffel tower. The countries have a lot of significance in the area of art and culture as well, the connoisseur of art and culture visit France. The accommodation industry of France is very efficient and the travelers get the best hotels to stay in France. These hotels range from the budget motels to the luxury excellent five star hotels. The travelers also enjoy the world-class luxury boutique hotels which lets the tourists and the travelers customize the services that are provided to the tourists. As far as food and the catering industries are concerned France is widely popular for its cuisines especially the deserts of France are very popular, the caf culture of France is the reason there are many bakery shops, coffee shop and desert shops that are present throughout France, in Paris, Boudreaux and other popu lar destinations of France. However, seasonality and terrorist activities have been affecting the hospitality industry. Reflection France is one of my favorite destinations that I would like to visit, according to me the Catering and accommodation facilities in France largely contribute towards making the destination a perfect tourism spot. It is industry that has great potential in generating growth and giving a boost to the economy and undoubtedly it has been the reasons why France is one of the world. According to me if people are asked about the criteria for selection of the best tourism destinations they will surely say that Accommodation and catering are the most important things that they will consider for selecting a destination. References Corne, A. (2015). Benchmarking and tourism efficiency in France.Tourism Management,51, 91-95. Gustavo, N. (2013). Marketing management trends in tourism and hospitality industry: Facing the 21st century environment.International Journal of Marketing Studies,5(3), 13. Jean-Pierre, P., Perrain, D. (2016). France, tourism. Occupancy rate of tourist accommodation establishments in France from 2016 to 2017, t. (2017).Tourist accommodation occupancy rate France 2016-2017 | Statistic.Statista. Retrieved 22 September 2017, from https://www.statista.com/statistics/459842/occupancy-rate-tourist-accommodation-in-france/ Presenza, A., Abbate, T., Casali, G. L., Perano, M. (2017). An innovative approach to the intellectual property in haute cuisine.International Journal of Hospitality Management,65, 81-88. Symons, M. (2013). The rise of the restaurant and the fate of hospitality.International Journal of Contemporary Hospitality Management,25(2), 247-263. Tan, V. T., Coulon, M. (2015). Evaluation of French luxury hotels by UK leisure travelers: an online reviews analysis. InThe 5th Advances in Hospitality Tourism Marketing and Management (AHTMM) Conference, Beppu, Japan, 18-21 June 2015(pp. 381-389). Washington State University.