Finance, Taxation, and Governance

As environmental problems and pressures on natural resources escalate, awareness building and efforts to protect natural areas have also became a major goal to ensure sustainability. Ecotourism is one of the major activities to protect natural and cultural resources, while also providing economic benefits to both loca…

• ALİYE AHU GÜLÜMSER
• SARA DEMİR ALP

The taxes applied in the tourism sector have been the subject of constant debate. The economic power of tourism and the fact that it is an element increasing costs, have led to the tax type applied specifically in the tourism sector, and collected from tourists. Although this tax type is referred to by different names…

• LEVENT SELMAN GÖKTAŞ

The taxes applied in the tourism sector have been the subject of constant debate. The economic power of tourism and the fact that it is an element increasing costs, have led to the tax type applied specifically in the tourism sector, and collected from tourists. Although this tax type is referred to by different names…

• SERKAN POLAT

National parks belong to the most significant category of specially protected natural areas in the Republic of Kazakhstan. One of the important tasks of national parks is the development of ecological tourism and education, considering the nature and cultural characteristics of the territory. Katon-Karagai State Natio…

• EMİN ATASOY

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Çalışmada konaklama vergisi gibi turizm sektörüne özgü vergilerin tahsisi sorunu tartışılmıştır. Bu kapsamda Türkiye, İspanya, İtalya ve Fransa gibi turizm sektörü gelişmiş ülkelerdeki turizm vergileri irdelenmiştir. Birçok ülkede yerel idarelere tahsis edilen turizm vergilerinin Türkiye'de merkezi yönetim geliri olar…

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• KEREM URAL

In the last fifty years school curricula have undergone a profound transformation, especially in the field of environmental attitudes and behaviour. (Pujol y Villanueva, 1999). However, the role of the mass media remains to be defined. The consideration of the mass media as an educational tool has given rise to a rang…

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