A Comparative Analysis of Taxation Systems in the Top Ten Tourist Destinations Worldwide

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Tourism taxation provides governments with a means of funding to help support public investment for tourism development. This study reveals the impact of tax types directly related to tourism—especially accommodation and air passenger taxes—on economic outcomes. This study employed a qualitative method based on a comprehensive literature review to conceptually analyze taxes in the tourism industry. It has been observed that these taxes provide significant financial contributions to local economies, but they have also been found to have potentially negative effects on the competitiveness of tourist destinations. One of the findings of this study is that tourism taxes should be used in areas such as environmental protection and public infrastructure development and that such uses can increase tourists’ support for the tax. A comparative analysis of the tax types across the top ten tourist-hosting countries reveals significant differences in tax rates and indirect taxes in the tourism sector and findings show that tourism taxation strategies should be designed and implemented effectively. Cite this article as: Uzun Kocamış, T., Uzut, İ., Özdemir Güzel, S., & Kazan, G. (2025). A comparative analysis of taxation systems in the top ten tourist destinations worldwide. Journal of Business Administration and Social Studies, 9, 0026, doi: 10.5152/JBASS.2025.25026.