Pandemi Döneminde Turizm Sektörüne Sağlanan Mali ve Finansal Teşviklerin Değerlendirilmesi

During the pandemic period, governments implemented various policies to revive the tourism sector. This study focuses on the fiscal and financial incentives provided by governments to revive the tourism sector during the pandemic. The aim of the study is to determine the issues these incentives focus on, in addition to evaluating the fiscal and financial incentives provided to the tourism sector during the pandemic. Countries competing with Turkey in the tourism sector were specifically examined. It was determined that financial incentives focused on public loans with favorable interest rates, while fiscal incentives focused on tax reductions. It is thought that the study will contribute to the literature in terms of filling the gap in monitoring the process and effectiveness of government policies for the tourism sector during the pandemic period.