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Journals / Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi / 2026 / Cilt: 20 Sayı: 2

A Qualitative Research on Exemption and Exception Practices in Accommodation Tax

Konaklama Vergisinde İstisna ve Muafiyet Uygulamaları Üzerine Nitel Bir Araştırma

Adem Demirbozan(ZONGULDAK BÜLENT ECEVİT ÜNİVERSİTESİ)0000-0003-0611-276X
Sedat Polat(ZONGULDAK BÜLENT ECEVİT ÜNİVERSİTESİ)0000-0003-2288-9448
Pages
671–692
Publication Date
2025-08-01
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AI Summary & Key Takeaways

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⚡ TL;DR(Too Long; Didn't Read)

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.

📌 3 Key Takeaways

🎯
Objective & Hypothesis: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.
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Key Findings & Data:In this context, semi-structured interviews have been conducted with 35 participants.
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Conclusion & Impact: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.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Konaklama Vergisi · Vergi İstisnası · Vergi Muafiyeti

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.

Özet

Bu çalışma, Türk vergi sistemi içerisinde yer alan konaklama vergisindeki mevcut istisna/muafiyetlerin yanı sıra bu verginin küresel ölçekteki uygulamasında kabul gören istisna/muafiyetlere yönelik verginin çeşitli taraflarının bakış açılarını değerlendirmek amacıyla hazırlanmıştır. Bu kapsamda 35 katılımcıyla yarı yapılandırılmış görüşmeler gerçekleştirilmiştir. Çalışma sonucunda, katılımcıların büyük çoğunluğunun mevcut istisna/muafiyet uygulamalarını desteklediği ve bu noktada genişletici bir yaklaşıma sahip olduğu tespit edilmiştir. Ayrıca engelli bireyler ve yaş durumuna bağlı sosyal amaçlı istisnaların genel anlamda kabul gördüğü; buna karşılık belirli ücretin altındaki ve yerli turistlerin konaklamalarına yönelik istisnaların ise kabul görmediği tespit edilmiştir.

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Cite This Article

Demirbozan, A., Polat, S. (2025). A Qualitative Research on Exemption and Exception Practices in Accommodation Tax. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 20 Sayı: 2, 671–692. https://doi.org/10.17153/oguiibf.1573098

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