SUSTAINING TOURISM DEVELOPMENT THROUGH CITY TAX: THE CASE OF ISTANBUL
Although the benefits of increased tourism volume are widely accepted, environmental conflicts and social side effects of tourism activity are often neglected. The social and environmental costs of tourism development can be justified through local corrective taxes. As a part of a series of comprehensive studies on lodging tax; this paper outlines a general framework for lodging taxes as a compensation tool through extensive literature review and states advantages and disadvantages of these tourism specific taxes. Considering Istanbul as a case study, the article also suggests implementation strategies based on semi-structured interviews with tourism industry experts in Istanbul.
Keywords: Lodging tax, expert interviews, city tax, sustainable tourism, destination development, Istanbul, earmarked taxes.
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