Challenges Faced by Tourism Businesses in the Implementation of the Accommodation Tax: An Analysis Based on Private Rulings

Abstract

This study examines the challenges faced by tourism enterprises in the implementation of the accommodation tax, which came into effect on January 1, 2023, through the analysis of 14 private rulings issued by the Turkish Revenue Administration. Using qualitative content analysis, the rulings were systematically coded, categorized under eight main themes, and visualized through a decision tree model. The findings reveal significant ambiguities in areas such as tax liability, tax base, exemptions, the status of the guest, VAT rates, documentation requirements, travel agency transactions, and social service-related accommodations. The study shows that short-term rentals, timeshare practices, and services provided via online platforms are also subject to the tax. Furthermore, it was determined that enterprises without an official tourism license are still considered liable if they are operating in practice. The developed decision tree model serves as a practical guide to address uncertainties faced by practitioners while also providing policymakers with an analytical framework for the implementation of the accommodation tax. In this respect, the study makes a unique contribution to the literature on accommodation tax in Türkiye.

Keywords

• Accommodation Tax
• Private Ruling
• Revenue Administration
• Tourism Enterprises

KONAKLAMA VERGİSİ UYGULAMASINDA TURİZM İŞLETMELERİNİN KARŞILAŞTIĞI ZORLUKLAR: ÖZELGELER ÜZERİNE BİR ANALİZ

Abstract

Bu çalışma, 1 Ocak 2023 itibarıyla yürürlüğe giren konaklama vergisinin uygulamasında turizm işletmelerinin karşılaştığı zorlukları, Gelir İdaresi Başkanlığı tarafından yayımlanan 14 özelge üzerinden incelemektedir. Nitel içerik analizi yöntemiyle özelgeler sistematik olarak kodlanmış, sekiz ana tema altında sınıflandırılmış ve elde edilen bulgular karar ağacı modeli aracılığıyla görselleştirilmiştir. Bulgular, mükellefiyetin belirlenmesi, vergi matrahı, istisnalar, konaklayan kişinin niteliği, KDV oranları, belge yükümlülüğü, acente işlemleri ve sosyal hizmet amaçlı konaklamalar gibi alanlarda önemli belirsizliklerin yaşandığını göstermektedir. Çalışma, kısa süreli kiralamalar, devre tatiller ve çevrim içi platformlar üzerinden sunulan hizmetlerin de vergi kapsamına alındığını ortaya koymuştur. Ayrıca, işletmelerin turizm işletme belgesi bulunmasa dahi fiilen faaliyet göstermeleri halinde mükellef sayıldıkları tespit edilmiştir. Geliştirilen karar ağacı modeli, hem uygulayıcıların tereddütlerini giderebilecek pratik bir rehber niteliği taşımakta hem de politika yapıcılar için konaklama vergisinin uygulanmasına ilişkin analitik bir çerçeve sunmaktadır. Bu yönüyle çalışma, Türkiye’de konaklama vergisi literatürüne özgün bir katkı sağlamaktadır.

Keywords

• Konaklama Vergisi
• Özelge
• Gelir İdaresi Başkanlığı
• Turizm İşletmeleri

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