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Tourist Tax Practices in European Union Member Countries and Its Applicability in Turkey

Author

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  • Levent Selman GOKTAS

    (Harran University, Vocational School of Social Sciences, Tourist Guidance Program, Şanlıurfa, Turkey)

  • Serkan Polat

    (Istanbul Medeniyet University, Faculty of Tourism, Department of Gastronomy and Culinary Arts, İstanbul, Turkey)

Abstract

The taxes applied in the tourism sector have been the subject of constant debate. The economic power of tourism and the fact that it is an element increasing costs, have led to the tax type applied specifically in the tourism sector, and collected from tourists. Although this tax type is referred to by different names in different countries, it is considered appropriate to use it in the literature as the tourist tax concept, since it is collected specifically from tourists as taxpayers. In this study, an effort has been made to develop the conceptual framework of the tourist tax, and how European Union member countries apply tourist tax has been investigated in detail by using secondary sources. In addition, the applicability of the tourist tax in Turkey, how it should be applied, and the policy of which of the countries applying the tourist tax is appropriate for Turkey, have been discussed. It is considered that the tourist tax, which has the potential to provide a financial contribution primarily to the local administrations and tourism destinations, will be an essential source for Turkey. As a result of the study, recommendations for a tourist tax implementation that may be used in Turkey have been developed.

Suggested Citation

  • Levent Selman GOKTAS & Serkan Polat, 0. "Tourist Tax Practices in European Union Member Countries and Its Applicability in Turkey," Journal of Tourismology, Istanbul University, Faculty of Economics, vol. 5(2), pages 145-158.
    • Handle: RePEc:ist:iupjot:v:5:y:2019:i:2:p:145-158
    DOI: 10.26650/jot.2019.5.2.0026
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    References listed on IDEAS

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    1. Gurel Cetin & Zaid Alrawadieh & Mithat Zeki Dincer & Fusun Istanbullu Dincer & Dimitri Ioannides, 2017. "Willingness to Pay for Tourist Tax in Destinations: Empirical Evidence from Istanbul," Economies, MDPI, vol. 5(2), pages 1-15, June.
    2. Bonham, Carl & Fujii, Edwin & Im, Eric & Mak, James, 1992. "The Impact of the Hotel Room Tax: An Interrupted Time Series Approach," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(4), pages 433-441, December.
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    4. Alberto Gago & Xavier Labandeira & Fidel Picos & Miguel Rodríguez, 2006. "Taxing Tourism in Spain: Results and Recommendations," DEA Working Papers 16, Universitat de les Illes Balears, Departament d'Economía Aplicada.
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