Konaklama Vergisinde İstisna ve Muafiyet Uygulamaları Üzerine Nitel Bir Araştırma

Abstract

Bu çalışma, Türk vergi sistemi içerisinde yer alan konaklama vergisindeki mevcut istisna/muafiyetlerin yanı sıra bu verginin küresel ölçekteki uygulamasında kabul gören istisna/muafiyetlere yönelik verginin çeşitli taraflarının bakış açılarını değerlendirmek amacıyla hazırlanmıştır. Bu kapsamda 35 katılımcıyla yarı yapılandırılmış görüşmeler gerçekleştirilmiştir. Çalışma sonucunda, katılımcıların büyük çoğunluğunun mevcut istisna/muafiyet uygulamalarını desteklediği ve bu noktada genişletici bir yaklaşıma sahip olduğu tespit edilmiştir. Ayrıca engelli bireyler ve yaş durumuna bağlı sosyal amaçlı istisnaların genel anlamda kabul gördüğü; buna karşılık belirli ücretin altındaki ve yerli turistlerin konaklamalarına yönelik istisnaların ise kabul görmediği tespit edilmiştir.

Keywords

• Konaklama Vergisi
• Vergi İstisnası
• Vergi Muafiyeti
• Yarı Yapılandırılmış Görüşme

A Qualitative Research on Exemption and Exception Practices in Accommodation Tax

Abstract

This study has been prepared in order to evaluate the perspectives of various parties of the tax on the current exceptions/exemptions in the accommodation tax in the Turkish tax system as well as the exceptions/exemptions accepted in the global practices of this tax. In this context, semi-structured interviews have been conducted with 35 participants. As a result of the study, it has been determined that the majority of the participants support the current exemption/exception practices and have an expansionary approach at this point. It has also been found that exemptions for social purposes related to disabled individuals and age status have been generally accepted, whereas exemptions for accommodation below a certain fee and for domestic tourists have not been accepted.

Keywords

• Accommodation Tax
• Tax Exception
• Tax Exemption
• Semi-structured Interview

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