Turizm ve Şehir Vergisi: Kuramsal Bir Analiz ve Türkiye Üzerine Öneriler

Yıl 2017, Cilt: 28 Sayı: 2, 269 - 280, 01.12.2017

Mustafa Doğan

https://doi.org/10.17123/atad.362583

Cited By: 1

Öz

Turizmde uygulanan vergiler hem alanyazın hem de sektörde önemli bir tartışma alanıdır. Dünyanın birçok ülkesinde, özel olarak sadece turizm sektöründe uygulanan ve turistten alınan özel vergiler ortaya çıkmıştır. Farklı ülkelerde farklı isimler altında olsa da bu vergilerin en yaygını şehir vergisidir. Çalışmada, şehir vergisinin kavramsal çerçevesi ve uygulama alternatiflerinin sürdürülebilirlik perspektifiyle incelenmesi amaçlanmıştır. Türkiye’de, daha önce teklif edilmesine rağmen yasalaşmayan ve hali hazırda uygulanmayan bu vergiye ilişkin kuramsal bir analiz yapılmış ve uygulamaya yönelik senaryolar tartışılmıştır. Çalışmada, alanyazın ve diğer ülke uygulamaları dikkate alındığında, Türkiye’de şehir vergisinin yeni bir yasal çerçeveyle birlikte uygulanmasının turizm açısından uygun olacağı düşünülmektedir. Türkiye’de şehir vergisinin hayata geçirilmesinin, yerel yönetimler ve sürdürülebilir destinasyonlar için çok yönlü ve ciddi faydalar sağlayacağı öngörülmektedir. Bu bağlamda araştırma, yasal düzenleme ve uygulamaya yönelik öneriler geliştirmiştir.

Anahtar Kelimeler

Sürdürülebilirlik, Turizm, Vergi, Şehir vergisi, Uygulama örnekleri, Türkiye

Tourism and City Tax: A Conceptual Analysis and Proposals on Turkey

Öz

The taxes that are applied in tourism are an important discussion area for both literature and sector. In many countries of the world, some taxes have emerged which are specifically applied only in the tourism sector and collected from tourists. Although these are in different countries under various names, the most common of them is city tax. In the study, it has been aimed to investigate the conceptual framework and implementation alternatives of the city tax within sustainability perspective. In Turkey, a theoretical analysis has been made on this taxation that has not been enacted yet and implemented yet, and scenarios for implementation have been discussed. Considering to the literature and other countries examples, the study thinks that the implementation of city tax together with a new legal framework in Turkey will appropriate for tourism. It is foreseen that implementation of the city tax in Turkey will provide miscellaneous and significant benefits for local governments and sustainable destinations. In this context, the research has developed proposals focus on legislative regulation and implementation.

Anahtar Kelimeler

Tourism, Tax, City tax, Implementation examples, Turkey

Kaynakça

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