Determination of Accommodation Tax Spending Areas Using the SWARA Method

Abstract

The allocation of revenue generated from the accommodation tax, which has recently been introduced in Türkiye, has not been specified within the framework of the law. In this context, the aim of the research is to determine the spending areas and establish priority ranking for the tax collected from tourists. In this regard, data was collected using a survey form consisting of 20 criteria and analyzed using the SWARA method. Upon examining the research findings, the highest average criteria for allocation are financing activities, improving infrastructure and superstructure services, preserving and restoring natural and cultural heritage sites, investing in destination marketing efforts, maintaining museums, and creating recreation activity areas. The lowest average criteria, on the other hand, include supporting projects for refugee integration, providing holiday support to disadvantaged groups, and offering campaigns for public transportation services. As a result of the research, participants indicated that the tax revenue should be allocated to creating permanent structures, restoration and maintenance efforts, and areas related to destination marketing rather than campaigns, projects, or aids that would directly benefit tourists, local residents, or refugees.