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- Title
Türkiye ve Avrupa Birliği Üyesi Ülkelerde Konaklama ve Yiyecek-İçecek Hizmeti Sunan Turizm İşletmelerinde Katma Değer Vergisi Uygulamalarının Karşılaştırılması
- Authors
Çelıkkaya, Ali
- Abstract
The aim of this article is to analyze the impact of Value Added Tax (VAT) on lodging and restaurant services supplied by tourism companies. The impact of VAT on tourism services has gained importance with the global crisis. Tourism is very sensitive to prices, and also to taxes that affect the structure of prices. High or strong VAT rates affect tourism demand negatively but lower VAT rates provide higher compatibility for countries on the tourist market. For this reason, currently most European Union (EU) member states apply the reduced instead of standard rates for tourist lodging and restaurant services. Turkey applies a reduced rate of 8% only for lodging services, but applies the high standard rate of 18% for restaurant services which reduces the competitiveness of the latter. This research, leads with the outcomes of empiric studies that measure the price elasticity of demand, then compares Turkey and EU member states for those aspects.
- Subjects
TURKEY; VALUE-added tax; RESTAURANTS; HOTEL taxation; TOURISM; ELASTICITY (Economics); EUROPEAN Union; TAXATION
- Publication
Anatolia: Turizm Arastirmalari Dergisi, 2011, Vol 22, Issue 2, p167
- ISSN
1300-4220
- Publication type
Article