Factors affecting the willingness to pay tourist tax

As the tourism season expands, there is also an increase in the mass displacement movement, and the needs and problems associated with this situation are increasing in the countries, regions and districts where this movement is headed. These problems, which can also be considered as the costs of tourism, negatively affect the quality of environmental, socio-cultural and economic life. In order to finance these costs, many countries have integrated taxes specific to the tourism sector into the system. Imposing special taxes on tourism is seen as a means for the host community to obtain fair benefits from tourism. In the 20th century, tourism taxes began to spread rapidly around the world, as the taxation of tourism became very financially attractive. The tourist tax is significant for many countries. In recent years, it has been used increasingly around the world to provide additional funds to meet the needs for investment in tourism, infrastructure and social services and for a more equitable distribution of costs created by tourism in the scope of the user pays principle. Accordingly, a tourist tax policy needs to address the willingness of tourists to pay the tax through examining the factors that affect their compliance. However, when the literature was examined, it was determined that little research had been done about the perspectives of the people who were obliged to pay the tourist tax. In this context, the aim of the research is to determine the factors affecting the willingness of tourists to pay the tourist tax in six different scenarios (uncertain expenditures, cultural activities, cultural heritage, environment, tourism services and community welfare) and to determine the optimum amount of the tourist tax in Istanbul, Turkey by revealing the degree of willingness to pay the tax. In order to meet the aims of the study, the first step was to conduct a literature review. Scenarios were prepared in light of the studies in the literature by determining the factors which could affect the willingness to pay a tourist tax. Surveys prepared in accordance with the research were administered to people visiting tourist destinations in public areas in the Fatih (Sultanahmet, Hagia Sophia and Yerebatan Palace), Beyoğlu (Miniatürk and Taksim) and Beşiktaş (Dolmabahçe Palace and Ortaköy) districts. Survey participants had to have stayed at least one night in İstanbul. In the study, 482 foreign tourists chosen by the sampling method completed questionnaires, and a total of 428 relevant surveys were obtained. In the analysis of the data collected, the STATA v14 program that is frequently used for econometric analyses was utilized. As a result of the research, through Tobit analysis, it was determined which factors affected willingness to pay the tourist tax within the specificity of different scenarios. As also touched upon in other studies, in this study, it was understood that a clear specification of how a tourist tax is going to be spent creates a greater willingness to pay on the part of taxpayers. In addition, it was determined that the more that travel satisfaction and perceived quality increases, the more the willingness to pay the tourist tax is affected positively. As a result of the research, the average willingness to pay the tourist tax created in the specificity of the scenarios was determined, and it was calculated how much income this would bring the city of İstanbul, Turkey. As a result of the study, a draft law for a tourist tax in Turkey was proposed, and for İstanbul, the optimal amount of a tourist tax was determined according to the types of accommodation. Key Words: Tourist Tax, Willingness to Pay, Accommodation Tax