EVALUATION OF THE TURKISH TAX LAWS ON THE TAXATION OF TURKEY\'S CRUISE TOURISM AND CRUISE SHIP OPERATION.

According to the Cruise Lines International Association (CLIA) global cruise passengers is 25.9 million in 2017. The demand for this specific form of tourism has almost doubled in comparison with the number of international arrivals. With the increase in demand for cruise tourism, it has become important to link the cruise tourism to the legal rules. Among the Sources of Merchant Law is the fourth book titled \"Merchant Merchandise\" of the Turkish Commercial Code. On the other hand, the written legal rules concerning the Turkish Maritime Trade Law are not limited to the provisions of the Commercial Code. In addition this article also examine the other laws, regulations and many of which are in the nature of public law, as well as provisions in various international agreements entered into force by the Government of the Republic of Turkey and enforced by our domestic law. In this article in the first section we provide the taxation of cruise tourism and cruise ship operation according to the turkish tax laws. Following section describes specific tax rules of cruise tourism and cruise ship operation in Turkey. Conclusions and suggestions for future researches are presented in the last section.