Özet:

In this study, the problem of allocation of taxes specific to the tourism sector such as accommodation tax is discussed. In this context, tourism taxes in developed countries such as Turkey, Spain, Italy and France have been examined. It has been found that tourism taxes allocated to local administrations in many countries are regulated as central government revenue in Turkey. Examining the budget revenues of various municipalities; It has been found that the most important income source of municipalities in Turkey is the shares transferred from the total of the general budget tax revenues according to the resident population of the municipalities. Tourism population density is not within the scope of the resident population, and there is an increase in infrastructure and superstructure expenditures due to tourism density. In this case, it can be mentioned that there is an inequality against the tourism center municipalities in the distribution of the general budget revenues between the municipalities. Within the scope of combating this inequality, it is obligatory to allocate the taxes specific to the tourism sector to the relevant municipalities.

Anahtar Kelimeler: