Originally Posted by
RustyC
Some countries collect the departure tax at the airport and others have it in the ticket. It's much more convenient to have it in the ticket, but then it becomes less visible and countries feel freer to raise it. Thailand was B500 in cash and jumped immediately to B700 when they got it in the ticket. The Philippines still collects at airports and actually has gone down at MNL to P550 now. Indonesia's amount is well in line with other countries.
There are major benefits to the government from direct airport payment of the tax, particularly in less developed countries. The collecting agency does not depend on airlines accounting correctly for the tax, and passing it on in a timely fashion. Airlines may go bust leaving a hefty tax bill unpaid. However, the direct payment option carries with it a PR/marketing penalty (see the first post!) as tourists leave the country.
The major efficiency in collecting tax through the ticket is avoidance of leakage: stickers sold at the airport get stolen, counterfeited. Some time ago hotels in Indonesia were able to sell the stickers to guests: a convenient service, but also clearly an opportunity for "entrepreneurs".
The tax base might increase significantly in countries where classes of passengers (typically government officials, army personnel and diplomats) are excluded from paying the tax at the airport.