J
2021
Local Taxation of Tourism in the Context of the Collaborative Economy – Case Study from the Czech Republic
PLZÁKOVÁ, Lucie and Petr STUDNIČKA
Basic information
Original name
Local Taxation of Tourism in the Context of the Collaborative Economy – Case Study from the Czech Republic
Edition
Lex localis - Journal of Local Self-Goverment, Slovenia, INST LOCAL SELF-GOVERNMENT MARIBOR, 2021, 1581-5374
Other information
Type of outcome
Článek v odborném periodiku
Field of Study
50602 Public administration
Country of publisher
Slovenia
Confidentiality degree
není předmětem státního či obchodního tajemství
Organization unit
University College Prague – University of International Relations and Institute of Hospitality Management and Economics, Ltd.
Keywords (in Czech)
kolaborativní ekonomika, cestovní ruch, místní daně, ubytování, inovace právního předpisu
Keywords in English
Collaborative Economy, Tourism, Local Taxes, Peer-To-Peer Accommodation, Innovation Legal Norm
Tags
International impact, Reviewed
Links
MMR1667/2016-54, research and development project.
V originále
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.
Displayed: 25/12/2024 20:26