PLZÁKOVÁ, Lucie and Petr STUDNIČKA. Local Taxation of Tourism in the Context of the Collaborative Economy – Case Study from the Czech Republic. Lex localis - Journal of Local Self-Goverment. Slovenia: INST LOCAL SELF-GOVERNMENT MARIBOR, 2021, vol. 19, No 1, p. 65-89. ISSN 1581-5374. Available from: https://dx.doi.org/10.4335/19.1.65-89(2021).
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Basic information
Original name Local Taxation of Tourism in the Context of the Collaborative Economy – Case Study from the Czech Republic
Authors PLZÁKOVÁ, Lucie and Petr STUDNIČKA.
Edition Lex localis - Journal of Local Self-Goverment, Slovenia, INST LOCAL SELF-GOVERNMENT MARIBOR, 2021, 1581-5374.
Other information
Original language English
Type of outcome Article in a journal
Field of Study 50602 Public administration
Country of publisher Slovenia
Confidentiality degree is not subject to a state or trade secret
WWW URL
Organization unit University College Prague – University of International Relations and Institute of Hospitality Management and Economics, Ltd.
Doi http://dx.doi.org/10.4335/19.1.65-89(2021)
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.
Changed by Changed by: Ing. Petr Studnička, PhD., učo 10778. Changed: 28/1/2021 09:33.
Abstract
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.
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