Türkiye’de Turizm Sektörü Teşviklerinin Değerlendirilmesi(The Evaluation of Tourism Sector Incentives in Turkey)

Abstract

This study deals with the incentives given to tourism organizations. In this framework, especially, Tourism Incentive Law and other incentives provided to the tourism organizations have been examined. In this study, primarily, the reasons for the encouragement of the tourism sector and the historical progress of the incentive system have been examined. Besides, types of incentives and, thanks to incentives, the improvements in the investments, number of beds and the tourism incomes were studied. The problems faced and the topics such as the end of tourism activities and the situation of incentives in case of transfer of the businesses have been evaluated. It was understood that donations were more effective in investment decisions but tax-subsidized ones were not much effective on this matter