A Qualitative Research on Exemption and Exception Practices in Accommodation Tax
Year 2025,
Volume: 20 Issue: 2, 671 - 692
Adem Demirbozan
,
Sedat Polat
Abstract
This study has been prepared in order to evaluate the perspectives of various parties of the tax on the current exceptions/exemptions in the accommodation tax in the Turkish tax system as well as the exceptions/exemptions accepted in the global practices of this tax. In this context, semi-structured interviews have been conducted with 35 participants. As a result of the study, it has been determined that the majority of the participants support the current exemption/exception practices and have an expansionary approach at this point. It has also been found that exemptions for social purposes related to disabled individuals and age status have been generally accepted, whereas exemptions for accommodation below a certain fee and for domestic tourists have not been accepted.
Ethical Statement
Bu çalışma 19.06.2023 tarih ve 318402 sayılı Zonguldak Bülent Ecevit Üniversitesi Etik Kurul Onay Belgesi ile bilimsel araştırma ve yayın etiği kurallarına uygun olarak hazırlanmıştır.
References
- Adedoyin, F. F., Seetaram, N., Disegna, M., & Filis, G. (2023). The effect of tourism taxation on international arrivals to a small tourism-dependent economy. Journal of Travel Research, 62(1), 135-153.
- Aguiló, E., Riera, A., & Rosselló, J. (2005). The short-term price effect of a tourist tax through a dynamic demand model: the case of the balearic islands. Tourism Management, 26(3), 359-365.
- Akçaoğlu, E. (2020). Konaklama vergisi hakkında kısa bir değerlendirme. Hacettepe Hukuk Fakültesi Dergisi, 10(2), 388-405.
- Akyurt, H. (2023). Turizmin çevresel etkileri. R. A. Wolff, K. Y. Genç & N. Hüsnüoğlu(Ed.), Çevre ve Ekonomi, (76-101), Ekin Yayınevi.
- Alfano, V., De Simone, E., D’Uva, M., & Gaeta, G. L. (2022). Exploring motivations behind the introduction of tourist accommodation taxes: the case of the marche region in Italy. Land Use Policy, 113, 105903.
- Anwar, M. N., & Octaviani, D. (2022). Impact of hotel, restaurant and entertainment taxes on local own revenue in west java. Jurnal Ekonomi Trisakti, 2(1), 107-120.
- Arguea, N. M., & Hawkins, R. R. (2015). The rate elasticity of florida tourist development (aka bed) taxes. Applied Economics, 47(18), 1823-1832.
- Bakar, A., & Nasrulloh, N. (2023). Analysis of the influence of restaurant tax, entertainment tax, hotel tax on regional financial performance in tangerang city. Journal of International Business, Management and Finance Studies, 1(1), 13-22.
- Biagi, B., Brandano, M. G., & Pulina, M. (2017). Tourism taxation: a synthetic control method for policy evaluation. International Journal of Tourism Research, 19(5), 505-514.
- Bonham, C. S., & Gangnes, B. (1996). Intervention analysis with cointegrated time series: the case of the hawaii hotel room tax. Applied Economics, 28(10), 1281-1293.
- Bonham, C., Fujii, E., Im, E., & Mak, J. (1992). The impact of the hotel room tax: an interrupted time series approach. National Tax Journal, 45(4), 433-441.
- Bozdoğanoğlu, B. (2013). Konaklama vergisi uygulaması ve türkiye’de uygulanabilirliği. Maliye Dergisi, 164(1), 131-149.
- Collins, C., & Stephenson, E. F. (2018). Taxing the travelers: a note on hotel tax ıncidence. Journal of Regional Analysis & Policy, 48(1), 7-11.
- Combs, J. P., & Elledge, B. W. (1979). Effects of a room tax on resort hotel/motels. National Tax Journal, 32(2), 201-207.
- Demirbozan, A. (2024). Türkiye’de konaklama vergisi uygulamasının değerlendirilmesi: nitel bir analiz (Yüksek Lisans Tezi), Zonguldak Bülent Ecevit Üniversitesi Sosyal Bilimler Enstitüsü.
- Do Valle, P. O., Pintassilgo, P., Matias, A., & André, F. (2012). Tourist attitudes towards an accommodation tax earmarked for environmental protection: a survey in the algarve. Tourism Management, 33(6), 1408-1416.
- Doğan, M. (2017). Turizm ve şehir vergisi: kuramsal bir analiz ve türkiye üzerine öneriler. Anatolia: Turizm Araştırmaları Dergisi, 28(2), 269-280.
- Duman, F., & Doğan, M. (2020). Perceptions on accommodation tax: a comparative study on both turkish and british tourists visiting fethiye, Turkey. Turkish Studies (Elektronik), 15(7), 2911-2922.
- Durán Román, J. L., Cárdenas García, P. J., & Pulido Fernández, J. I. (2020). Taxation of tourism activities: a review of the top 50 tourism destinations. Revista de Economía Mundial, 55, 49-78.
- Durbarry, R. (2008). Tourism taxes: implications for tourism demand in the UK. Review of Development Economics, 12(1), 21-36.
- Fujii, E. T., Khaled, M., & Mak, J. (1988). The incidence and exportability of hotel room taxes: some further estimates. Department of Economics, University of Hawaii at Manoa.
- Fujii, E., Khaled, M., & Mak, J. (1985). The exportability of hotel occupancy and other tourist taxes. National Tax Journal, 38(2), 169-177.
- Gago, A., Labandeira, X., Picos, F., & Rodríguez, M. (2009). Specific and general taxation of tourism activities evidence from Spain. Tourism Management, 30(3), 381-392.
- García López, A. M., Marchena Gómez, M. J., & Morilla Maestre, A. (2018). About the opportunity of the tourist taxes: the case of Seville. Cuadernos de Turismo, 42, 613-616.
- Gider Vergileri Kanunu, (1956), T.C Resmi Gazete, 9362, 13/7/1956.
- Gnangnon, S. K. (2020). Impact of international tourism receipts on public revenue in developed and developing countries. Tourism Review, 75(5), 809-826.
- Haley, A. J., Snaith, T., & Miller, G. (2005). The social impacts of tourism a case study of bath, UK. Annals of tourism research, 32(3), 647-668.
- Hiemstra, S. J., & Ismail, J. A. (1990). Impacts of room taxes on the lodging industry. Hospitality Research Journal, 14(2), 231-241.
- Hiemstra, S. J., & Ismail, J. A. (1992). Analysis of room taxes levied on the lodging industry. Journal of Travel Research, 31(1), 42-49.
- Hilfandi, M. F., Ilham, R. N., Marzuki, M., Jummaini, J., & Rusydi, R. (2022). The effect of hotel tax collection, restaurant tax and entertainment tax on the original regional density in medan city. Journal of Accounting Research, Utility Finance and Digital Assets, 1(1), 69-78.
- Hudson, S., Meng, F., So, K. K. F., Smith, S., Li, J., & Qi, R. (2021). The effect of lodging tax increases on us destinations. Tourism Economics, 27(1), 205-219.
- Hughes, H. L. (1981). A tourism tax the cases for and against. International Journal of Tourism Management, 2(3), 196-206.
- Ihalanayake, R. (2007). Economics of tourism taxation: a study of tourism taxes in Australia. Doktora Tezi. Victoria University, School of Applied Economics Faculty of Business and Law.
- Ihalanayake, R. (2012). Economic effects of tourism tax changes in Australia: empirical evidence from a computable general equilibrium model. Tourism Economics, 18(1), 181-202.
- Ihalanayake, R., & Divisekera, S. (2006). The tourism tax burden: evidence from Australia. Tourism Economics, 12(2), 247–262.
- Korucuk, M. & Cengiz, Ö. (2017). Genel Turizm. Murat Kılıçbey (Ed), Turizmin Ekonomik, Çevresel ve Sosyo-Kültürel Etkileri (79-105), Gazi Kitabevi.
- Lee, S. K. (2014). Revisiting the impact of bed tax with spatial panel approach. International Journal of Hospitality Management, 41, 49-55.
- Liang, A. (2020). The effects of occupancy taxes on the short-term rental market: evidence from Boston. Yüksek Lisans Tezi. Berkeley University, Department of Economics.
- Litvin, S. W., Crotts, J. C., Blackwell, C., & Styles, A. K. (2006). Expenditures of accommodations tax revenue: a south carolina study. Journal of Travel Research, 45(2), 150-157.
- Mak, J. (1988). Taxing hotel room rentals in the US. Journal of Travel Research, 27(1), 10-15.
- Mak, J. (2006). Taxation of travel and tourism. Edward Elgar Publishing.
- Marinig, C. (2014). Tourism tax levies the municipal perspective: tourism tax levies in the city of Timmins. Papers in Canadian Economic Development, 8, 72-89.
- Marsi, A., & Randon, E. (2021). Tourist tax and ratings of online reviews. Università di Bologna. Working Paper, ISSN 2282-6483.
- Martini, R., Wahya, S. J., & Fithri, E. J. (2022, March). The role of hotel, restaurant and entertainment taxes for the local revenue in South Sumatera. In International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021) (pp. 941-946). Atlantis Press.
- Mawarni, Y. I., & Indrawati, L. (2022). The İnfluence of hotel tax and restaurant tax receipt on regional tax revenue. Indonesian Accounting Literacy Journal, 2(3), 704-711.
- Mills, B. M., Rosentraub, M. S., & Jakar, G. (2019). Tourist tax elasticity in florida: spatial effects of county-level room tax rate variation. Tourism Management Perspectives, 31, 174-183.
- Monoarfa, M., Olilingo, F. Z., & Santoso, I. R. (2022). Analysis of the effect of entertainment tax, hotel tax and restaurant tax on regional original income (pad) in Gorontalo City 2014-2018. European Journal of Research Development and Sustainability, 3(1), 84-87.
- Organisation for Economic Co-Operation and Development(OECD)(2014). OECD Tourism Trends and Policies 2014.
- Ömürgönülşen, U. (1990). Turizm ve çevre ilişkileri üzerine eleştirel bir bakış. Anatolia, 1(2), 31-34.
- Ponjan, P., & Thirawat, N. (2016). Impacts of Thailand’s tourism tax cut: a CGE analysis. Annals of Tourism Research, 61, 45-62.
- Rahim, I., & Arfandi, M. (2023). The effect of hotel tax and restaurant tax contributions on local original revenue in tolitoli regency from 2016 To 2020. Journal of Management Science (JMAS), 6(1), 192-198.
- Rikayana, H. L. & Nurhasanah (2020). The effect of hotel tax, restaurant tax, eentertaiment tax and the number of tourists on locally-generated revenue at bintan districts. Journal of Business, Management, & Accounting, 2(2), 239-250.
- Rosselló Nadal, J., & Sansó Rosselló, A. (2017). Taxing Tourism: the effects of an accommodation tax on tourism demand in The Balearic Islands (Spain). Cuadernos Económicos del ICE, 2017, 93, 157-171.
- Rotaris, L., & Carrozzo, M. (2019). Tourism taxes in Italy: a sustainable perspective. Journal of Global Business Insights, 4(2), 92-105.
- Sharma, A., Perdue, R. R., & Nicolau, J. L. (2022). The effect of lodging taxes on the performance of US hotels. Journal of Travel Research, 61(1), 108-119.
- Sitompul, A., Syahnur, S., & Ichsan, C. (2014). The role of hotel and restaurant taxes and its effect on banda aceh’s local own source revenue. Aceh International Journal of Social Science, 3(1), 45-57.
- Sukarno, A., & Haryono, H. (2022). Analysis contribution hotel tax, restaurant tax and entertainment tax as srouce local revenue Bogor City. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4(12), 5679-5683.
- Sulistyowati & Hendrawati (2021). The influence of amount tourists and amount hotel on receiving hotel tax. International Journal of Social Science (IJSS)1,259-264.
- Swenson, C. (2022). Empirical evidence on the economic impacts of hotel taxes. Economic Development Quarterly, 36(1), 33-42.
- Şit, M., Şit, A. & Karadağ, H. (2020). The impact of tourism demand on tax revenues and bank loans in turkey. Advances in Cross-Section Data Methods in Applied Economic Research, 1-9. İsviçre: Springer Internatioanl Publishing.
- Uçar, O., & Ayrancı Bağrıaçık, E. (2021). Türkiye’de konaklama vergisi: ulusal düzeyde uygulanması üzerine eleştirel bir yaklaşım. Çukurova Üniversitesi İİBF Dergisi, 25(2), 347-361.
- United Nations World Tourism Organisation (UNWTO). Kasım 20, 2023 tarihinde https://www.unwto.org/ adresinden alındı.
- Weston, R. (1983). The ubiquity of room taxes. Tourism Management, 4(3), 194-198.
- Yavan, S. (2020). Türkiye’deki konaklama vergisinin değerlendirilmesi. Vergi Raporu Dergisi, 250, 188-203.
Konaklama Vergisinde İstisna ve Muafiyet Uygulamaları Üzerine Nitel Bir Araştırma
Year 2025,
Volume: 20 Issue: 2, 671 - 692
Adem Demirbozan
,
Sedat Polat
Abstract
Bu çalışma, Türk vergi sistemi içerisinde yer alan konaklama vergisindeki mevcut istisna/muafiyetlerin yanı sıra bu verginin küresel ölçekteki uygulamasında kabul gören istisna/muafiyetlere yönelik verginin çeşitli taraflarının bakış açılarını değerlendirmek amacıyla hazırlanmıştır. Bu kapsamda 35 katılımcıyla yarı yapılandırılmış görüşmeler gerçekleştirilmiştir. Çalışma sonucunda, katılımcıların büyük çoğunluğunun mevcut istisna/muafiyet uygulamalarını desteklediği ve bu noktada genişletici bir yaklaşıma sahip olduğu tespit edilmiştir. Ayrıca engelli bireyler ve yaş durumuna bağlı sosyal amaçlı istisnaların genel anlamda kabul gördüğü; buna karşılık belirli ücretin altındaki ve yerli turistlerin konaklamalarına yönelik istisnaların ise kabul görmediği tespit edilmiştir.
References
- Adedoyin, F. F., Seetaram, N., Disegna, M., & Filis, G. (2023). The effect of tourism taxation on international arrivals to a small tourism-dependent economy. Journal of Travel Research, 62(1), 135-153.
- Aguiló, E., Riera, A., & Rosselló, J. (2005). The short-term price effect of a tourist tax through a dynamic demand model: the case of the balearic islands. Tourism Management, 26(3), 359-365.
- Akçaoğlu, E. (2020). Konaklama vergisi hakkında kısa bir değerlendirme. Hacettepe Hukuk Fakültesi Dergisi, 10(2), 388-405.
- Akyurt, H. (2023). Turizmin çevresel etkileri. R. A. Wolff, K. Y. Genç & N. Hüsnüoğlu(Ed.), Çevre ve Ekonomi, (76-101), Ekin Yayınevi.
- Alfano, V., De Simone, E., D’Uva, M., & Gaeta, G. L. (2022). Exploring motivations behind the introduction of tourist accommodation taxes: the case of the marche region in Italy. Land Use Policy, 113, 105903.
- Anwar, M. N., & Octaviani, D. (2022). Impact of hotel, restaurant and entertainment taxes on local own revenue in west java. Jurnal Ekonomi Trisakti, 2(1), 107-120.
- Arguea, N. M., & Hawkins, R. R. (2015). The rate elasticity of florida tourist development (aka bed) taxes. Applied Economics, 47(18), 1823-1832.
- Bakar, A., & Nasrulloh, N. (2023). Analysis of the influence of restaurant tax, entertainment tax, hotel tax on regional financial performance in tangerang city. Journal of International Business, Management and Finance Studies, 1(1), 13-22.
- Biagi, B., Brandano, M. G., & Pulina, M. (2017). Tourism taxation: a synthetic control method for policy evaluation. International Journal of Tourism Research, 19(5), 505-514.
- Bonham, C. S., & Gangnes, B. (1996). Intervention analysis with cointegrated time series: the case of the hawaii hotel room tax. Applied Economics, 28(10), 1281-1293.
- Bonham, C., Fujii, E., Im, E., & Mak, J. (1992). The impact of the hotel room tax: an interrupted time series approach. National Tax Journal, 45(4), 433-441.
- Bozdoğanoğlu, B. (2013). Konaklama vergisi uygulaması ve türkiye’de uygulanabilirliği. Maliye Dergisi, 164(1), 131-149.
- Collins, C., & Stephenson, E. F. (2018). Taxing the travelers: a note on hotel tax ıncidence. Journal of Regional Analysis & Policy, 48(1), 7-11.
- Combs, J. P., & Elledge, B. W. (1979). Effects of a room tax on resort hotel/motels. National Tax Journal, 32(2), 201-207.
- Demirbozan, A. (2024). Türkiye’de konaklama vergisi uygulamasının değerlendirilmesi: nitel bir analiz (Yüksek Lisans Tezi), Zonguldak Bülent Ecevit Üniversitesi Sosyal Bilimler Enstitüsü.
- Do Valle, P. O., Pintassilgo, P., Matias, A., & André, F. (2012). Tourist attitudes towards an accommodation tax earmarked for environmental protection: a survey in the algarve. Tourism Management, 33(6), 1408-1416.
- Doğan, M. (2017). Turizm ve şehir vergisi: kuramsal bir analiz ve türkiye üzerine öneriler. Anatolia: Turizm Araştırmaları Dergisi, 28(2), 269-280.
- Duman, F., & Doğan, M. (2020). Perceptions on accommodation tax: a comparative study on both turkish and british tourists visiting fethiye, Turkey. Turkish Studies (Elektronik), 15(7), 2911-2922.
- Durán Román, J. L., Cárdenas García, P. J., & Pulido Fernández, J. I. (2020). Taxation of tourism activities: a review of the top 50 tourism destinations. Revista de Economía Mundial, 55, 49-78.
- Durbarry, R. (2008). Tourism taxes: implications for tourism demand in the UK. Review of Development Economics, 12(1), 21-36.
- Fujii, E. T., Khaled, M., & Mak, J. (1988). The incidence and exportability of hotel room taxes: some further estimates. Department of Economics, University of Hawaii at Manoa.
- Fujii, E., Khaled, M., & Mak, J. (1985). The exportability of hotel occupancy and other tourist taxes. National Tax Journal, 38(2), 169-177.
- Gago, A., Labandeira, X., Picos, F., & Rodríguez, M. (2009). Specific and general taxation of tourism activities evidence from Spain. Tourism Management, 30(3), 381-392.
- García López, A. M., Marchena Gómez, M. J., & Morilla Maestre, A. (2018). About the opportunity of the tourist taxes: the case of Seville. Cuadernos de Turismo, 42, 613-616.
- Gider Vergileri Kanunu, (1956), T.C Resmi Gazete, 9362, 13/7/1956.
- Gnangnon, S. K. (2020). Impact of international tourism receipts on public revenue in developed and developing countries. Tourism Review, 75(5), 809-826.
- Haley, A. J., Snaith, T., & Miller, G. (2005). The social impacts of tourism a case study of bath, UK. Annals of tourism research, 32(3), 647-668.
- Hiemstra, S. J., & Ismail, J. A. (1990). Impacts of room taxes on the lodging industry. Hospitality Research Journal, 14(2), 231-241.
- Hiemstra, S. J., & Ismail, J. A. (1992). Analysis of room taxes levied on the lodging industry. Journal of Travel Research, 31(1), 42-49.
- Hilfandi, M. F., Ilham, R. N., Marzuki, M., Jummaini, J., & Rusydi, R. (2022). The effect of hotel tax collection, restaurant tax and entertainment tax on the original regional density in medan city. Journal of Accounting Research, Utility Finance and Digital Assets, 1(1), 69-78.
- Hudson, S., Meng, F., So, K. K. F., Smith, S., Li, J., & Qi, R. (2021). The effect of lodging tax increases on us destinations. Tourism Economics, 27(1), 205-219.
- Hughes, H. L. (1981). A tourism tax the cases for and against. International Journal of Tourism Management, 2(3), 196-206.
- Ihalanayake, R. (2007). Economics of tourism taxation: a study of tourism taxes in Australia. Doktora Tezi. Victoria University, School of Applied Economics Faculty of Business and Law.
- Ihalanayake, R. (2012). Economic effects of tourism tax changes in Australia: empirical evidence from a computable general equilibrium model. Tourism Economics, 18(1), 181-202.
- Ihalanayake, R., & Divisekera, S. (2006). The tourism tax burden: evidence from Australia. Tourism Economics, 12(2), 247–262.
- Korucuk, M. & Cengiz, Ö. (2017). Genel Turizm. Murat Kılıçbey (Ed), Turizmin Ekonomik, Çevresel ve Sosyo-Kültürel Etkileri (79-105), Gazi Kitabevi.
- Lee, S. K. (2014). Revisiting the impact of bed tax with spatial panel approach. International Journal of Hospitality Management, 41, 49-55.
- Liang, A. (2020). The effects of occupancy taxes on the short-term rental market: evidence from Boston. Yüksek Lisans Tezi. Berkeley University, Department of Economics.
- Litvin, S. W., Crotts, J. C., Blackwell, C., & Styles, A. K. (2006). Expenditures of accommodations tax revenue: a south carolina study. Journal of Travel Research, 45(2), 150-157.
- Mak, J. (1988). Taxing hotel room rentals in the US. Journal of Travel Research, 27(1), 10-15.
- Mak, J. (2006). Taxation of travel and tourism. Edward Elgar Publishing.
- Marinig, C. (2014). Tourism tax levies the municipal perspective: tourism tax levies in the city of Timmins. Papers in Canadian Economic Development, 8, 72-89.
- Marsi, A., & Randon, E. (2021). Tourist tax and ratings of online reviews. Università di Bologna. Working Paper, ISSN 2282-6483.
- Martini, R., Wahya, S. J., & Fithri, E. J. (2022, March). The role of hotel, restaurant and entertainment taxes for the local revenue in South Sumatera. In International Conference on Applied Science and Technology on Social Science 2021 (iCAST-SS 2021) (pp. 941-946). Atlantis Press.
- Mawarni, Y. I., & Indrawati, L. (2022). The İnfluence of hotel tax and restaurant tax receipt on regional tax revenue. Indonesian Accounting Literacy Journal, 2(3), 704-711.
- Mills, B. M., Rosentraub, M. S., & Jakar, G. (2019). Tourist tax elasticity in florida: spatial effects of county-level room tax rate variation. Tourism Management Perspectives, 31, 174-183.
- Monoarfa, M., Olilingo, F. Z., & Santoso, I. R. (2022). Analysis of the effect of entertainment tax, hotel tax and restaurant tax on regional original income (pad) in Gorontalo City 2014-2018. European Journal of Research Development and Sustainability, 3(1), 84-87.
- Organisation for Economic Co-Operation and Development(OECD)(2014). OECD Tourism Trends and Policies 2014.
- Ömürgönülşen, U. (1990). Turizm ve çevre ilişkileri üzerine eleştirel bir bakış. Anatolia, 1(2), 31-34.
- Ponjan, P., & Thirawat, N. (2016). Impacts of Thailand’s tourism tax cut: a CGE analysis. Annals of Tourism Research, 61, 45-62.
- Rahim, I., & Arfandi, M. (2023). The effect of hotel tax and restaurant tax contributions on local original revenue in tolitoli regency from 2016 To 2020. Journal of Management Science (JMAS), 6(1), 192-198.
- Rikayana, H. L. & Nurhasanah (2020). The effect of hotel tax, restaurant tax, eentertaiment tax and the number of tourists on locally-generated revenue at bintan districts. Journal of Business, Management, & Accounting, 2(2), 239-250.
- Rosselló Nadal, J., & Sansó Rosselló, A. (2017). Taxing Tourism: the effects of an accommodation tax on tourism demand in The Balearic Islands (Spain). Cuadernos Económicos del ICE, 2017, 93, 157-171.
- Rotaris, L., & Carrozzo, M. (2019). Tourism taxes in Italy: a sustainable perspective. Journal of Global Business Insights, 4(2), 92-105.
- Sharma, A., Perdue, R. R., & Nicolau, J. L. (2022). The effect of lodging taxes on the performance of US hotels. Journal of Travel Research, 61(1), 108-119.
- Sitompul, A., Syahnur, S., & Ichsan, C. (2014). The role of hotel and restaurant taxes and its effect on banda aceh’s local own source revenue. Aceh International Journal of Social Science, 3(1), 45-57.
- Sukarno, A., & Haryono, H. (2022). Analysis contribution hotel tax, restaurant tax and entertainment tax as srouce local revenue Bogor City. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4(12), 5679-5683.
- Sulistyowati & Hendrawati (2021). The influence of amount tourists and amount hotel on receiving hotel tax. International Journal of Social Science (IJSS)1,259-264.
- Swenson, C. (2022). Empirical evidence on the economic impacts of hotel taxes. Economic Development Quarterly, 36(1), 33-42.
- Şit, M., Şit, A. & Karadağ, H. (2020). The impact of tourism demand on tax revenues and bank loans in turkey. Advances in Cross-Section Data Methods in Applied Economic Research, 1-9. İsviçre: Springer Internatioanl Publishing.
- Uçar, O., & Ayrancı Bağrıaçık, E. (2021). Türkiye’de konaklama vergisi: ulusal düzeyde uygulanması üzerine eleştirel bir yaklaşım. Çukurova Üniversitesi İİBF Dergisi, 25(2), 347-361.
- United Nations World Tourism Organisation (UNWTO). Kasım 20, 2023 tarihinde https://www.unwto.org/ adresinden alındı.
- Weston, R. (1983). The ubiquity of room taxes. Tourism Management, 4(3), 194-198.
- Yavan, S. (2020). Türkiye’deki konaklama vergisinin değerlendirilmesi. Vergi Raporu Dergisi, 250, 188-203.