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TBMM 2019 senesi içinde turizm sektörünü ilgilendiren bir yeni vergi ile bir yeni fon ihdas etti. Bu yazıda Aralık 2019’da hukukumuza giren “konaklama vergisi” ve bu vergiyle ilişkili olduğu ölçüde, Temmuz 2019’dan beri var olan “turizm payı” ele alınmakta konaklama vergisi temel unsurları bakımından kısaca incelenmekte ve değerlendirilmektedir. Konaklama vergisinin yurt dışındaki benzerleri ile mukayesesi yapılmakta, özellikleri ortaya konulmakta ve turizm sektörü üzerindeki olası etkilerine değinilmektedir.
TBMM in 2019 offered a new fund with a new tax that concerns the tourism sector. This article addresses the "residence tax" entering into law in December 2019 and, to the extent that it is related to this tax, the "tourism share" that has existed since July 2019; the residence tax is briefly examined and evaluated in terms of the basic elements. The accommodation tax is compared with similarities abroad, the characteristics are revealed and the potential effects on the tourism sector are referred to.
In 2019, Turkish Parliament passed two acts regarding a new tax and a new surcharge concerning the tourism sector. This article briefly examines and evaluates the “overnight accommodation tax” that entered to Turkish tax system in December 2019 in terms of its fundamental elements, as well as the “tourism surcharge” that has existed since July 2019 with regards to its relevance with the overnight accommodation tax. The article compares the accommodation tax with its counterparts abroad; assesses its characteristics and briefly addresses its possible effects on the tourism sector.
Field : Hukuk
Journal Type : Ulusal
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