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

Keywords

• tourist tax
• european union
• tax
• eco tax
• city tax