Taxation on cruise tourism and tax incentives in Turkey

Tourism based on maritime passenger shipping, such as modern ships with the latest amenities and comforts, is becoming very popular. As a result, new concepts are emerging in the field of international maritime tourism. According to the new concepts, we discuss changes in tax law related to the financial incentives of maritime passenger shipping and the existing deficiencies in the practice and effects of these financial incentives on the tourism on the tourism field.With the introduction of the taxation on cruise tourism, tax adaptation was carried out between our applied taxation on cruise tourism and European Union?s earlier than the other laws. It was a significant step in terms of tax harmonization.Keywords: Cruise Ship, Tax Incentives, Turkish Maritime Registration