This study examines the role of accommodation tax in financing sustainable tourism and evaluates the current practice in Turkey in light of international examples. Sustainable tourism is considered an approach that aims to protect natural and cultural resources, improve the quality of life of local communities, and ensure that the benefits derived from tourism activities are distributed evenly across many areas of society. The costs arising in areas such as infrastructure, environment, waste management, and security in regions with high tourism intensity increase the financing needs required by this approach, leading to the need for sector-specific financial instruments such as accommodation tax.

International practices show that accommodation tax is designed not only to generate revenue but also to support sustainable tourism policies. In many countries, tax revenues are left directly to local authorities and are used in different and varied areas such as environmental projects, destination management, and the preservation of cultural heritage. Furthermore, progressive rates are generally applied in taxation, based on criteria such as facility class, capacity, and nightly rate. In Turkey, the accommodation tax is regulated under Article 34 of Law No. 6802, as amended by Article 9 of Law No. 7194. Although the accommodation tax in Turkey is important in terms of sustainability goals, it has certain limitations. The transfer of tax revenues to the central budget makes it difficult to contribute directly to sustainability projects. Furthermore, the single-rate structure creates an environment where the tax lacks objective criteria and financial capacity is not taken into account. In this context, the study recommends that revenues be left to local authorities, a graduated rate system be adopted, transparent usage mechanisms be established, and the fight against unregistered accommodation be strengthened in order to increase the effectiveness of the accommodation tax.