Tourist Tax Practices in European Union Member Countries and Its Applicability in Turkey

Yıl 2019, Cilt: 5 Sayı: 2, 145 - 158, 27.11.2019

Levent Selman Goktas , Serkan Polat

https://doi.org/10.26650/jot.2019.5.2.0026

Öz

The taxes applied in the tourism sector have been the subject of constant debate. The economic power of tourism and the fact that it is an element increasing costs, have led to the tax type applied specifically in the tourism sector, and collected from tourists. Although this tax type is referred to by different names in different countries, it is considered appropriate to use it in the literature as the tourist tax concept, since it is collected specifically from tourists as taxpayers. In this study, an effort has been made to develop the conceptual framework of the tourist tax, and how European Union member countries apply tourist tax has been investigated in detail by using secondary sources. In addition, the applicability of the tourist tax in Turkey, how it should be applied, and the policy of which of the countries applying the tourist tax is appropriate for Turkey, have been discussed. It is considered that the tourist tax, which has the potential to provide a financial contribution primarily to the local administrations and tourism destinations, will be an essential source for Turkey. As a result of the study, recommendations for a tourist tax implementation that may be used in Turkey have been developed. 

Anahtar Kelimeler

Tourist tax, European Union, Tax, Eco tax, City tax

Destekleyen Kurum

The authors received no financial support for this work.

Kaynakça

• Aguiló, E., Riera, A., & Rosselló, J. (2005). The short-term price effect of a tourist tax through a dynamic demand model: The case of the Balearic Islands. Tourism Management, 26(3), 359– 365. Bettensteuer. (n.d.), Available online: www.bettensteuer.de, (accessed on 2 February 2019).
• Bnnvara. (2017). Available online: kassa.bnnvara.nl/gemist/nieuws/toeristenbelasting-verschillengemeente, (accessed on 4 February 2019).
• Bonham, C. S., Fjii, E., Im, E., & Mak, J. (1992). The impact of hotel room tax: An interrupted time series approach. National Tax Journal, 45, 433–442.
• Bratley, C. M. (2018). Algarve Councils Green-Light Tourist Tax Worth €20m Per Year – Silves And Tourism Board Against It, http://www.theportugalnews.com/news/algarve-councils-greenlight-tourist-tax-worth-20m-per-year-silves-and-tourism-board-against-it/46964, (accessed on 2 February 2019).
• Cantallops, A. S. (2004). Policies supporting sustainable tourism development in the Balearic Islands: The ecotax. Anatolia, 15(1), 39–56.
• Catalonia Department of Employment and Recruitment. (2012). Tourist Tax: A Fund for Promoting The Competitiveness Of Tourism, http://empresa.gencat.cat/en/treb_ambits_actuacio/ turisme/coneixement_planificacio/emo_informes/fullturisme/emo_fullturisme_noticies/emo_ numero13/emo_1_1_taxa_turistica, (accessed on 10 February 2019).
• Cetin, G. (2014), Sustaining tourism development through city tax: The case of Istanbul. E-Review of Tourism Research (Ertr), 11,(1/2).
• Cetin, G., Alrawadieh, Z., Dincer, M. Z., Dincer, F. İ., & Ioannides, D. (2017). Willingness to pay for tourist tax in destinations: Empirical evidence from Istanbul. Economies, 5, 21.
• Costabravatouristguide. (2018). Available online: costabravatouristguide.com, (accessed on 10 February 2019).
• Den Haag Municipality, (2006), Toeristenbelasting, https://www.denhaag.nl/web/file?uuid= b7d5bb9d-df6f-47b7-ae6a-8eb14db2bdda&owner=b72728d4-2a96-4024-8fd4-ccdda2a602ba, (accessed on 12 February 2019).
• Dogan, M. (2017), Turizm ve şehir vergisi: Kuramsal bir analiz ve Türkiye üzerine öneriler. Anatolia: Turizm Araştırmaları Dergisi, 28(2), 269–280.
• Environmental Contribution Law. (2016), Environmental Contribution, tourism.gov.mt/en/ Documents/Environmental_Contribution_Info.pdf, (accessed on 12 February 2019).
• European Commission. (2017). The Impact of Taxes on the Competitiveness of European Tourism, Final Report, PricewaterhouseCoopers LLP (PwC) Publishing. European Tour Operators Association. (n.d.), Policy Areas, Tourist Taxes, https://www.etoa.org/ policy/regulation-and-taxation/tourist-taxes/accommodation-taxes-in-croatia, (accessed on 12 November 2018).
• Finance Law. (2014). www.legifrance.gouv.fr (accessed on 8 February 2019).
• Fontana, C., & Lagutın, İ. (2018). Tourıst taxes in Italy and Russia. Russıan Law Jornal, 6(1).
• Gago, A., Labandeira, X., Picos, F., & Rodriguez, M. (2006). Taxing tourism in Spain: results and recommendations. The Fondazione Eni Enrico Mattei Note Di Lavoro Series Index: http://www. feem.it/feem/pub/publications/wpapers/default.htm.
• Göktaş, L. S., Çetin, G., & Kızılırmak, İ. (2018). Tourist tax and its implications. II. International Congress of Tourism and Cultural Heritage, pp: 1-6.
• Güler, A. (2017). Roma ve Venedik özelinde İtalya’da turist vergisi ve Türkiye’de uygulanması. Pamukkale Journal of Eurasian Socioeconomic Studies, 4(1), 18–25.
• Hamburg Tourismus. (n.d.). Culture and Tourism Tax. https://static1.hamburg-tourism.de/live_ fileadmin/redaktion/Pressemitteilungen/The_culture_and_tourism_tax_from_A_to_Z.pdf, (accessed on 8 March 2019)
• Kato, A., Kwak, S., & Mak, J. (2011). Using the property tax to appropriate gains from tourism. Journal of Travel Research 50(2), 144–153.
• Kılıçer, Ü. E. (2019). Turist vergisi: Yabancı ülke uygulamaları ve Türkiye’de uygulanabilirliği üzerine bir inceleme. Mali Çözüm Dergisi/Financial Analysis, 29(151), 55–74.
• Kırca, M. ve Topal, M. H. (2017). Türkiye‘de turizm talebinin vergi gelirleri üzerindeki etkisinin analizi. Balkan ve Yakın Doğu Sosyal Bilimler Dergisi, 3(2).
• Mak, J. (2006). Taxation of travel and tourism. International Handbook on The Economics of Tourism, pp: 251-265.
• Mak, J., & Nishimura, E. (1979). The economics of hotel room tax. Journal of Travel Research, 17, 2-6. Malta Tourism Ministry. (n.d.), tourism.gov.mt/en/Documents/Environmental_Contribution_Info. pdf, (accessed on 8 March 2019).
• Municipality Law. (2019). wetten.overheid.nl/BWBR0005416/2019-01-01, (accessed on 5 March 2019).
• News.gtp.gr. (2017). Greece’s New ‘Stayover Tax’ to Be Charged to Hotel Guests. (accessed on 5 February 2019).
• Nikana. (2018). Overnight Stay Tax in Greece, nikana.gr/en/tourist-guide/blog/generalinformation/3337/overnight-stay-tax-in-greece, (accessed on 5 February 2019).
• Official Journal of European Union. (2011), http://eur-lex.Avropa.eu/legal-content/EN/ ALL/?uri=OJ:L:2011:077:TOC, (accessed on 5 February 2018).
• Okumus, B., & Cetin, G. (2018). Marketing Istanbul as a culinary destination. Journal of Destination Marketing & Management, 9, 340–346.
• Rinaldi, A. (2012), Externalıtıes and Tourıst Tax Evidence from Italy, Rivista Di Scienze Del Turismo, Anno III, Numero 2, Luglio-Dicembre 2012. SVHW. (2019), https://www.svhw.nl/belastingen-en-tarieven/overzicht-belastingen/toeristenbelasting/ (accessed on 5 June 2019).
• Spengler, J. O., & Uysal, M. (1989). Considerations in the hotel taxation process. International Journal of Hospitality Management, 8(4), 309–316.
• Taxesejour.fr, (n.d.). Présentation De La Taxe De Séjour En France. www.taxesejour.fr (accessed on 8 February 2019).
• Torino Municipality. (2018). Imposta Di Soggiorno, http://www.comune.torino.it/soggiorno/, (accessed on 10 February 2019).
• Usta, Ö. (2014). Turizm (Genel ve Yapısal Yaklaşım). (4. Baskı). Ankara: Detay Yayınları.
• Valle, P., Pintassilgo, P., Matias A., & André F. (2012). Tourist attitudes towards an accommodation tax earmarked for environmental protection: A survey in the Algarve. Tourism Management, 33(2012), 1408–1416.