Podrobný výpis o publikaci

In spite of that the collaborative economy, the sharing economy, and peer-to-peer accommodation are frequent subjects of researches and scientific articles from various viewpoints, not many studies focus on the taxation of tourism in the context of the collaborative economy. The paper focuses on innovation in the act on local charges and fees so that it meets the requirements of the current state and the expected development in the future, laying emphasis on the use of digital platforms in tourism. The proposed and accepted legal regulation will bring the Czech self-government many advantages such as i) extended powers for self-government; ii) increased revenues to the municipalities budgets; iii) the update of such groups of tourists that are exempted from local taxation, and iv) the liability to ensure local taxation for all types of objects providing short-term temporary accommodation.