Determination of Accommodation Tax Spending Areas Using the SWARA Method

Year 2024, , 440 - 455, 30.07.2024

Levent Selman Göktaş , Ahmet Erdem

https://doi.org/10.53353/atrss.1451684

Abstract

The allocation of revenue generated from the accommodation tax, which has recently been introduced in Türkiye, has not been specified within the framework of the law. In this context, the aim of the research is to determine the spending areas and establish priority ranking for the tax collected from tourists. In this regard, data was collected using a survey form consisting of 20 criteria and analyzed using the SWARA method. Upon examining the research findings, the highest average criteria for allocation are financing activities, improving infrastructure and superstructure services, preserving and restoring natural and cultural heritage sites, investing in destination marketing efforts, maintaining museums, and creating recreation activity areas. The lowest average criteria, on the other hand, include supporting projects for refugee integration, providing holiday support to disadvantaged groups, and offering campaigns for public transportation services. As a result of the research, participants indicated that the tax revenue should be allocated to creating permanent structures, restoration and maintenance efforts, and areas related to destination marketing rather than campaigns, projects, or aids that would directly benefit tourists, local residents, or refugees.

Keywords

Tourist tax, Accommodation tax, Spending areas, SWARA.

Konaklama Vergisi Harcama Alanlarının SWARA Yöntemi İle Belirlenmesi

Abstract

Türkiye'de yeni uygulamaya konulan konaklama vergisinden elde edilen gelirlerin tahsisi kanun çerçevesinde belirlenmemiştir. Bu bağlamda araştırmanın amacı, turistlerden toplanan vergiye ilişkin harcama alanlarının belirlenmesi ve öncelik sıralamasının oluşturulmasıdır. Bu kapsamda 20 kriterden oluşan anket formu kullanılarak veriler toplanmış ve SWARA yöntemi kullanılarak analiz edilmiştir. Araştırma bulguları incelendiğinde tahsise ilişkin en yüksek ortalamaya sahip kriterlerin, faaliyetlerin finansmanının desteklenmesi, altyapı ve üstyapı hizmetlerinin iyileştirilmesi, doğal ve kültürel miras alanlarının korunması ve restorasyonu, destinasyon pazarlama çalışmalarına yatırım yapılması, müzelerin bakımı gibi faaliyet alanlarının oluşturulması olduğu görülmektedir. En düşük ortalamaya sahip kriterlerdi ise mülteci entegrasyonuna yönelik projelerin desteklenmesi, dezavantajlı gruplara tatil desteğinin sağlanması, toplu taşıma hizmetlerine yönelik kampanyalar sunulması yer almaktadır. Araştırma sonucunda katılımcılar, vergi gelirlerinin doğrudan turistlere, mültecilere veya yerel halka fayda sağlayacak kampanya, proje veya yardımlardan ziyade, kalıcı yapıların oluşturulmasına, restorasyon ve bakım çalışmalarına ve destinasyon pazarlamasıyla ilgili alanlara ayrılması gerektiğini belirtmişlerdir.

Keywords

Turist vergisi, Konaklama vergisi, Harcama alanları, SWARA.

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