Türkiye Barolar Birliği Dergisi 148.Sayı

100 Konaklama Vergisi: Ölçülülük Meselesi Hamburg Tourismus Introduction of the culture and tourism tax in Hamburg, https://www.hamburg.de/fb/nav-steuern-2013/3742264/kttg2013.html Italy’s ‘tourist tax’: What is it and who has to pay?, https://www.thelocal.it/20190918/ italy- tourist-tax-what-is-it-and-who-has-to-pay-it Tourist tax in Europe 2020: what you will pay in Spain, Italy and other hotspots”, https://www.lovemoney.com/guides/52231/tourist-tax-in-europe-what-you- will-pay- in-spain-italy-and-other-hotspots Tourist Tax in Italy, https://www.in-italia.com/italy/tourist-tax-in-italy/ https://www.etoa.org/etoa-review-tourism-taxes/ https://www.gib.gov.tr/sites/default/files/fileadmin/user_upload/tebligler/Tas- laklar/Kon_ver_gen_uyg_teb_taslak.pdf https://www.hostelworld.com/blog/tourist-tax https://www2.tbmm.gov.tr/d23/1/1-0505.pdf