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Favor for Travel Subsidies? Nantou B&B Owner's Perspective of Spring and Winter Travel Subsidies

This study thought to understand B&B owner's views on government competence, responsiveness, and how much they trust the Tourism Bureau. We collected data from legitimate B&B operators in the Nantou B&B Association and received 101 responses (60.5% effective response rate). The results show that Nantou B&B owners generally believe that the Tourism Bureau can improve the allocation of funds and resources, policy flexibility, quality, response to complaints, speed of subsidy reimbursement, subsidy information and publicity update for the future travel subsidy program. The owners generally agreed that the administrative process of spring subsidy is better than the winter subsidy, showing that the winter subsidy implementation experience can improve the spring subsidy implemented significantly. Also, compared with male B&B owners, female owners appear to have less confidence in three aspects, they are the protection of relevant rights and interests, the efficiency for the reimbursement of subsidy funds, and the belief that the subsidy policy is a feasible and mutually cooperative relationship. It is suggested that more information and instructions can be provided to female B&B owners in the future. Finally, the results of the PLS-SEM show that the B&B owners favored the spring subsidy program, and it is suggested that the Tourism Bureau should institutionalize the disclosure of information, transparency of the process, handling of instructions and allocation of funds before any incentive travel subsidy is introduced in the future. It will decrease the B&B owner's unwillingness to participate and uncertainty about the initiation stage of the policy implementation.