EVALUATION OF ACCOMMODATION TAX APPLICAT?ON IN COMPARATIVE LAW IN TURKEY

Abstract

Author(s): SadIk SERCEK* and Yunus BORUTECENE

In the Turkish legal system, in 2019, 3 new taxes, which were not in practice before, were put into effect with the Law No. These three taxes; Digital services tax, Valuable housing tax and Accommodation tax. The main purpose of this research is the accommodation tax, which has been applied to the Turkish legal system for the first time, and the accommodation tax is a type of tax that has economic, financial and social factors that directly affect the tourism field. In this research, it is aimed to examine the accommodation tax in the context of the principle of legality, justice and applicability, taking into account both the theory and how it can be applied, and as a result of these examinations, the legislation in force is aimed to present a proposal for both regulation and execution. This research is a descriptive study made in scanning model. With the results obtained depending on the current, theoretical literature and legal regulations; In our country, it has been recommended that the accommodation tax be implemented in a way that is more compatible with the conditions of the country and that the tax is reviewed in a way that provides services with economic and non-economic targets. In addition, it draws attention to the issue of leaving the accommodation tax, which has not yet come into force with the Covid-19 process, to be left to local governments in the context of the development and continuity of the tourism service, with the belief that the central government will reduce the tax revenues.

As a result of this research, a proposal has been made to implement the accommodation tax, which is intended to be put into effect in the Republic of Turkey, in a framework that can be accredited to the Turkish tax jurisdiction system and that will allow the tax collected to be reconsidered both financially and economically. However, in this study, it has been tried to emphasize that the accommodation tax, which has not yet been implemented in our country due to the Corona virus epidemic that has emerged in the world, should be collected by the local administrations within the scope of the development and continuity of the activities applied in the tourism sector, due to the thought that if the tax revenue is collected by the central government of the state, the tax revenue will decrease.

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