TURİST VERGİSİ: YABANCI ÜLKE UYGULAMALARI VE TÜRKİYE’DE UYGULANABİLİRLİĞİ ÜZERİNE BİR İNCELEME

Turist vergisi; dünyanın birçok ülkesinde turizm sektöründe uygulanan ve özellikle yabancı turistlerden alınan bir vergidir. Bu vergi; konaklama vergisi, şehir vergisi, turizm vergisi, turist vergisi, ziyaretçi vergisi, otel vergisi gibi farklı isimler altında uygulanmakta olup yabancı turistlerin konaklama bedelleri üzerinden belediyeler tarafından otel kategorilerine göre belirlenen tutarlarda alınan dolaylı bir vergi türüdür. Yerel yönetimler açısından alternatif bir gelir kaynağı olan turist vergisi; turizm faaliyetlerinin geliştirilmesi, bölgenin tanıtımı, kültür ve sanat faaliyetlerinin arttırılması, kent yönetimi, çevre, temizlik, ulaşım, peyzaj ve altyapı yatırımları için kullanılması açısından önem arz etmektedir. Nitekim turizmin yoğun olduğu dönemlerde, bu hizmetlerin karşılanması yerel yönetimler açısından sorun oluşturmaktadır. Çalışmada, turist vergisini uygulayan ülke örneklerinden yola çıkarak ülkemizde uygulaması için öneriler sunulmuştur.

TOURIST TAX: A STUDY ON APPLICATION OF FOREIGN COUNTRIES AND APPLICABILITY IN TURKEY

Tourist tax; It is a tax on tourism industry in many countries of the world and especially taken from foreign tourists. It is an indirect tax levied on accommodation cost and applied in different names such as accommodation tax, city tax, tourism tax, tourist tax visitor tax, hotel tax, etc. It is taken by municipalities in amounts determined by hotel categories. Tourist tax, which is an alternative income for local governments; it is important in terms of tourism activities development of the region, culture and art activities, urban management, environment, transportation, landscaping and infrastructure investments. Thusly, it is a problem for local governments to meet these services in periods of intensive tourism. In the study, some suggestions are given for the application in our country starting with the examples of the country that implement the tourist tax,

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