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Turizm, uluslar ve uluslararası ekonomilerde hizmet üreten endüstrilerde içinde en büyük sektör olarak ortaya çıkmaktadır. Pozitif ekonomik katkılarına karşı olarak, turizmin negatif çevresel ve sosyo-kültürel etkileri lokal, ulusal ve uluslararası düzeylerde görülmektedir. Bu nedenle, turizmin negatif etkilerini azaltmak için yeni kaynakların yaratılması gerekmektedir. Yeni finansal kaynakların yaratılmasının bir yolu da turizm tabanlı vergilerin uygulamaya konulmasıdır. Dünyanın birçok ülkesinde turistlerden diğer vergilerden hariç olarak farklı isimler altında tahsil edilen, turizm temelli dolaylı vergiler ortaya çıkmış olup; bunlardan en yaygını, şehir ya da konaklama vergisidir. Çalışma, sürdürülebilir turizm çerçevesiyle birlikte konaklama vergisine yönelik ziyaretçi algı ve tutumlarını öğrenmeye odaklanmıştır. Araştırma, Fethiye’yi ziyaret eden Türk ve İngiliz turistler üzerinden yürütülmüş; alan araştırması sürecinde Türkiye’de uygulanmayan ancak çalışmanın tamamlandığı periyotta yasalaşan bu vergiye ilişkin elde edilen bulgular karşılaştırmalı olarak analiz edilip, literatürde tartışılmıştır. Ziyaretçilerin konaklama vergisine ilişkin ödeme rızasının olduğu, buna bağlı fiyat artışının ziyaretçilerin tercihlerini olumsuz yönde etkilemeyeceği ve her iki sonucun milliyete göre değişiklik arz etmediği sonucu ortaya çıkmıştır.
Tourism appears as the largest sector in the industries that provide services in the national and international economies. In contrast to its positive economic contribution, the negative environmental and socio-cultural effects of tourism are seen at local, national and international levels. Therefore, it is necessary to create new resources to reduce the negative effects of tourism. One of the ways to create new financial resources is the implementation of tourism-based taxes. In many countries of the world, indirect tourism-based taxes, which are charged under different names, except for other taxes from tourists, have emerged, and the most common of them is the city or accommodation tax. The study focuses on learning visitors' perceptions and attitudes towards accommodation tax along with the sustainable tourism framework. The research was carried out through Turkish and British tourists who visited Fethiye; the findings obtained regarding this tax that was not applied in Turkey during the field research process but legislated in the period in which the study was completed were comparatively analyzed and discussed in literature. The result is that visitors have agreed to pay the accommodation tax, that the related price increase will not negatively affect visitors’ preferences and that both results do not change according to nationality.
Tourism stands out as one of the largest industries in the service sector within national and international economies. Opposite to its positive economic contributions, the tourism industry has negative environmental and socio-cultural impacts at local, national or international levels. Therefore, more financial resources are required to reduce the negative effects of tourism. One way to create new financial resources is to introduce tourism-based taxes. Tourism-based taxes indirectly collected under different names e.g. city tax or accommodation tax have recently emerged in many countries in the world. Therefore, the overall aim of this study was to find out the perceptions and attitudes of the foreign and national tourists on accommodation tax within the framework of sustainable tourism in Turkey. The study was carried out on both Turkish and British tourists in the destination of Fethiye, Turkey. This study pioneered on the subject of tourism based tax in Turkey as the bill of tourism based tax was passed through the Turkish Parliament at the time of the study conducted. The data were collected by a questionnaire survey. Then, the data were analysed and the results showed that both Turkish and British tourists were consenting (willing) for paying the tourism based tax. The study further showed that any price increase associated with the tourism based tax would not affect both foreign and national tourists’ holiday preferences to Fethiye, Turkey.
Field : Eğitim Bilimleri; Filoloji; Güzel Sanatlar; Hukuk; İlahiyat; Sosyal, Beşeri ve İdari Bilimler; Spor Bilimleri
Journal Type : Uluslararası
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