Konaklama Vergisinin Belediyelere Tahsisi: Türkiye İçin Bir Değerlendirme
Allocation of Accommodation Tax to Municipalities: An Evaluation for Turkey

Author(s): Mehmet Öksüz
Subject(s): National Economy, Public Administration, Public Finances, Fiscal Politics / Budgeting
Published by: Özgür Yayın Dağıtım Ltd. Şti.
Keywords: Local administrations; public services; Turkey; accommodation tax;
Summary/Abstract: Local administrations are in the position of administrations that provide various public services of critical importance that can directly or indirectly affect the lives of individuals. Therefore, these administrations should be provided with income sources commensurate with their duties. It is clear that the income sources of local administrations in Turkey are insufficient, which makes them dependent on transfers from the central government. In this context, in this study, the necessity of allocating the accommodation tax, which was put into practice in 2023 in Turkey and collected by the central government, to municipalities, which is the most important local administration unit, was discussed. In the study in which the literature review method was adopted; It has been concluded that accommodation taxes should be allocated to municipalities because the financial autonomy of municipalities can be increased, they are taken according to the principle of benefit, the majority of environmental protection services are offered by municipalities and municipalities are the implementers in many countries.

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