A Qualitative Research on Exemption and Exception Practices in Accommodation Tax

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Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi
Cilt: 20 Sayı: 2
A Qualitative Research on Exemption and Exception Practices in Accommodation Tax

A Qualitative Research on Exemption and Exception Practices in Accommodation Tax

Authors : Adem Demirbozan, Sedat Polat

Pages : 671-692

Doi:10.17153/oguiibf.1573098

View : 210 | Download : 432

Publication Date : 2025-08-01

Article Type : Research Paper

Abstract :This study has been prepared in order to evaluate the perspectives of various parties of the tax on the current exceptions/exemptions in the accommodation tax in the Turkish tax system as well as the exceptions/exemptions accepted in the global practices of this tax. In this context, semi-structured interviews have been conducted with 35 participants. As a result of the study, it has been determined that the majority of the participants support the current exemption/exception practices and have an expansionary approach at this point. It has also been found that exemptions for social purposes related to disabled individuals and age status have been generally accepted, whereas exemptions for accommodation below a certain fee and for domestic tourists have not been accepted.
Keywords : Konaklama Vergisi, Vergi İstisnası, Vergi Muafiyeti, Yarı Yapılandırılmış Görüşme

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