A field research on Accommodation Tax

Law No. 7194, Digital Service Tax and Certain Laws and Law No. 375 on the Turkish Tax System With the Law on the Amendment of the Decree Law, a new tax calculated on the cost of accommodation services was introduced. The impact of the Accommodation Tax, which has been in practice for a short period,...

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Bibliographic Details
Published in:Business & management studies: an international journal 2024-06, Vol.12 (2), p.398-420
Main Authors: Öztürk, Dilan, Saygın, Özgür
Format: Article
Language:English
Online Access:Get full text
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Summary:Law No. 7194, Digital Service Tax and Certain Laws and Law No. 375 on the Turkish Tax System With the Law on the Amendment of the Decree Law, a new tax calculated on the cost of accommodation services was introduced. The impact of the Accommodation Tax, which has been in practice for a short period, on citizens is essential.  On 01.01.2023, 1,020 people were surveyed to obtain their opinions on the Accommodation Tax that was put into effect. It is seen that some of the demographic and preferential characteristics of the respondents in terms of gender, age, marital status, educational status, occupational status, number of annual vacations, accommodation preferences and income status differ significantly within themselves. In contrast, their opinions on the Accommodation Tax do not differ in some variables.
ISSN:2148-2586
2148-2586
DOI:10.15295/bmij.v12i2.2384