Abstract Wellness tourism is one of the fastest growing sections of the global tourism market. In this tourism, Turkey is a center of attraction with its strategic geographical location and advanced health care system. Therefore, many incentives are made for Turkey's development in this sector. In our study, the effect of Income and Corporation Tax Reduction on Wellness Tourism Revenues brought by Ministry of Health with Law No 6322 has been investigated. In this analysis, wellness tourism income data 1998-2017 were used. In the analysis phase, firstly Augmented Dickey-Fuller (ADF) and Phillips-Perron (PP) unit root tests were applied. As a result of the tests, the series of wellness tourism revenues were determined to be stable by taking the second difference in both tests. Then, intervention analysis was started with the finding of the appropriate ARIMA Model. At this stage, dummy variable was added to the model and the effect of Law No 6322 was tested. As a result of the analysis, it was found that the law no. 6322 entered into force in 2012 had a positive effect of 29% on wellness tourism.
Wellness Tourism, Incentives and Supports