Attitudes and behaviors towards accommodation tax: The Example of Muğla province

The government generally resorts to taxes to finance public expenditures. The revenues collected by the state through taxes constitute a significant share of total public revenues. Additional taxes can be imposed if the collected revenues are insufficient to cover expenditures. The accommodation tax in Turkey will be implemented in 2023. The reactions of taxpayers to newly implemented taxes are essential. Because the success of a tax depends on whether taxpayers will comply with that tax, in this context, the study aims to measure the attitudes and behaviors of taxpayers towards the accommodation tax in the province of Muğla. For this purpose, data was collected using the interview technique, among the qualitative research methods. According to the study results, the accommodation tax has increased the employer's costs. The measures taken by employers against this tax are to reduce the number of personnel, reduce personnel payments, and add the tax to accommodation prices. Implementing the accommodation tax at different rates and periods, taking into account regional and capacity situations, will have a more positive effect on the employer and contribute to justice in taxation.