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

Öz

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.

Anahtar Kelimeler

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

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

Öz

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.

Anahtar Kelimeler

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

Kaynakça

1. Arendse, J., Stark, K., & Renaud, C. (2019). The Cohen and Kuttel stories: Is the place where I hang my hat still relevant to determine my residence for tax purposes?. Southern African Business Review, 19, 1–24. https://doi.org/10.25159/1998-8125/5779
2. Ayyıldız, Y. (2018). Mükelleflerin İzahat Talepleri ve Hukuki Sonuçları İtibariyle “Özelge” ve “Özelge Niteliğinde Olmayan Görüş” Ayrımı. Maliye Araştırmaları Dergisi, 4(3), 1-11.
3. Blackwell, C., Crotts, J. C., Litvin, S. W., & Styles, A. K. (2006). Local Government Compliance with Earmarked Tax Regulation. Public Finance Review, 34(2), 212-228. https://doi.org/10.1177/1091142105284213.
4. Boto-García, D., Mariel, P., Pino, J. B., & Alvarez, A. (2020). Tourists’ willingness to pay for holiday trip characteristics: A Discrete Choice Experiment. Tourism Economics, 28(2), 349-370. https://doi.org/10.1177/1354816620959901.
5. Breiman, L., Friedman, J., Olshen, R.A., & Stone, C.J. (1984). Classification and Regression Trees. Chapman and Hall/CRC. https://doi.org/10.1201/9781315139470
6. Cetin, G., Alrawadieh, Z., Dincer, M. Z., Istanbullu Dincer, F., & Ioannides, D. (2017). Willingness to Pay for Tourist Tax in Destinations: Empirical Evidence from Istanbul. Economies, 5(2), 21. https://doi.org/10.3390/economies5020021
7. Dijital Vergi Dairesi (2023). Konaklama Vergisi Beyannamesi Düzenleme Kılavuzu. https://dijital.gib.gov.tr/Kilavuzlar#0 (Erişim Tarihi: 15.05.2025).
8. Gago, A., Labandeira, X., Picos, F., & Rodríguez, M. (2006). Taxing Tourism in Spain: Results and Recommendations, Nota di Lavoro 40, Milano: The Fondazione Eni Enrico Mattei. https://doi.org/10.2139/ssrn.891780

9. Gelir İdaresi Başkanlığı (2023). Konaklama Vergisi Rehberi. https://www.turmob.org.tr/dokumanlar/download/1b26fb59-8add-444c-837d-adc4d64aca10 (Erişim Tarihi: 15.05.2025).
10. Gelir İdaresi Başkanlığı (2025). Konaklama Vergisi Özelgeleri. https://www.gib.gov.tr/search/node/%22konaklama%20vergisi%22%20type%3An_ozelge (Erişim Tarihi: 01.01.2025).
11. Ghaem Zabihi, S. M., & Rezazadeh, Z. (2023). The Impact of Taxation in the Tourism Industry: Dynamic Approach. International Journal of Applied Research in Management, Economics and Accounting, 1(1), 1–9. https://doi.org/10.63053/ijmea.1
12. Göktaş, L. S. & Çetin, G. (2023). Tourist tax for sustainability: Determining willingness to pay. European Journal of Tourism Research, 35, 3503. https://doi.org/10.54055/ejtr.v35i.2813
13. Göktaş, L. S. (2025). Konaklama vergisine ilişkin turizm paydaşlarının görüşlerinin belirlenmesine yönelik bir araştırma. Vergi Sorunları Dergisi. 2(437), s. 52-65.
14. Göktaş, L.S. & Polat, S. (2019). Tourist Tax Practices in European Union Member Countries and Its Applicability in Turkey. Journal of Tourismology, 5(2), 145-158. https://doi.org/10.26650/jot.2019.5.2.0026
15. Guest, G., Namey, E., & Chen, M. (2020). A simple method to assess and report thematic saturation in qualitative research. PloS one, 15(5), e0232076. https://doi.org/10.1371/journal.pone.0232076
16. Gulkova, E., Karp, M., & Tipalina, M. (2025). Tourist tax as a new tax in the russian tax system since 2025: results of the experiment and levy prospects. Vestnik Universiteta, (1), 192-200. https://doi.org/10.26425/1816-4277-2025-1-192-200
17. Hassan, N. S. A., Palil, M. R., Ramli, R., & Maelah, R. (2023). Increasing tax compliance behaviour through accommodative approaches and tax rewards. International Journal of Economics and Management, 17(2), 211-228. https://doi.org/10.47836/ijeam.17.2.05
18. Krippendorff, K. (2018). Content analysis: An introduction to its methodology. Sage.
19. Litvin, S. W., Crotts, J. C., Blackwell, C., & Styles, A. K. (2006). Expenditures of Accommodations Tax Revenue: A South Carolina Study. Journal of Travel Research, 45(2), 150-157. https://doi.org/10.1177/0047287506291597.
20. Manav, T. (2019). Özelge yeni bir hüküm tesis edebilir mi?. Mali Çözüm Dergisi, 29, 217-225.
21. Mills, B. M., Rosentraub, M. S., & Jakar, G. (2019). Tourist tax elasticity in Florida: Spatial effects of county-level room tax rate variation. Tourism Management Perspectives, 31, 174-183. https://doi.org/10.1016/j.tmp.2019.05.003
22. Öztürk, D., & Saygın, Ö., (2024). A field research on Accommodation Tax, bmij (2024) 12 (2): 398-420. https://doi.org/10.15295/bmij.v12i2.2384
23. Pahl, B., Popławski, M., Radvan, M., & Vartašová, A. (2024). The legal construction of and legislative issues concerning tourist taxes: a comparative law case study. Białostockie Studia Prawnicze, 29(1), 113-128. https://doi.org/10.15290/bsp.2024.29.01.07
24. Radvan, M. (2020). New Tourist Tax as a Tool for Municipalities in the Czech Republic. Lex Localis: Journal of Local Self-Government, 18(4). https://doi.org/10.4335/18.3.1095-1108(2020)
25. Resmî Gazete (2022). Konaklama Vergisi Uygulama Genel Tebliği. https://www.resmigazete.gov.tr/eskiler/2022/12/20221214-6.htm (Erişim Tarihi: 15.05.2025).
26. Rosembuj, T. (1996). Tributos Ecológicos En El Ámbito Municipal. Impuestos, 22, Pp. 3-18.
27. Rosselló, J., & Sansó, A. (2017). Taxing tourism: the effects of an accommodation tax on turism demand in the Balearic Island (Spain). Cuadernos Económicos De ICE, 1(93). https://doi.org/10.32796/cice.2017.93.6152
28. Roth, A. & Schipani, S. (2023). Alternative accommodations in southeast asia. ADB BRIEFS. https://doi.org/10.22617/brf230520-2
29. Spengler, J. O. & Uysal, M. (1989). Considerations in The Hotel Taxation Process. International Journal of Hospitality Management, 8(4), 309-316. https://doi.org/10.1016/0278-4319(89)90007-8
30. Strauss, A. L., & Corbin, J. M. (1998). Basics of qualitative research: Techniques and procedures for developing grounded theory. Sage.
31. Vartašová, A., Červená, K., & Olexová, C. (2022). Taxation of accommodation services provided in the framework of the collaborative economy in the Slovak Republic. International Conference on Tourism Research, 15(1), 433-440. https://doi.org/10.34190/ictr.15.1.108
32. Yaldız, Ç. (2020). Özelgelerin Hukuki Mahiyeti. Kesit Akademi Dergisi, (23), 317-328. https://doi.org/10.29228/kesit.43265
33. Yang, Y., & Hua, N. (2020). Does hotel class moderate the impact of crime on operating performance? Tourism Economics, 28(1), 44-61. https://doi.org/10.1177/1354816620949040.