Taxation of tourism sector and accommodation tax

Firms, which are operating in the tourism sector, generate significant amounts of tax revenues for the state through the people and customers serving in the sector. Considering the diversity of taxes levied at various stages of sectoral activities, the tourism sector has an important place in entire tax systems. In this study, the development of tourism in Turkey, its place in other countries of the world due to this development, and the businesses that are active in the sector are mentioned. In the context of the taxation of the tourism sector, the structure, functioning, exemptions and advantages of the businesses within the scope of the sector and the structure, functioning, exemptions and advantages of these taxes are discussed in the study. In addition, the Accommodation Tax, which was brought into force on 01.01.2023, is also discussed. With the introduction of the Accommodation Tax, questions were asked to 1,020 people on the survey platform to obtain citizens' opinions on this tax. It is obtained that some of the demographic and preferential characteristics of the respondents in terms of gender, age, marital status, educational status, occupational status, number of holidays per year, accommodation preferences and income status are significantly differentiated within themselves, and in some variables, it is found out that their opinions on Accommodation Tax do not diversify.