Sharing Economy in Tourism and Its Taxation
Keywords:
Sharing economy, Tourism, Travel and accommodation management, TaxationAbstract
Becoming a widely used term recently, the sharing economy bands people together for several reasons and integrates them on social, cultural and economic bases. Thereby, the individuals, who desire to use the limited resources financially in an efficient and productive way, advance the propensity to save rather than propensity to consume. It has been observed that the individuals who endeavor to share almost in every area display the same effort in the field of tourism. Likewise, the practices devoted to the sharing economy in tourism sector advance social, cultural and economic benefits. In this respect, dealing with the sharing economy and its development in the field of tourism, this study aims to determine the legal characteristics of the benefits gained from the sharing economy and explain the situation of the retable practices in particular considering Turkish taxation law. The study adopts a qualitative approach using literature review and legislation evaluation.
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