Local Taxation of Tourism in the Context of the Collaborative Economy – Case Study from the Czech Republic
DOI:
https://doi.org/10.4335/19.1.65-89(2021)Keywords:
collaborative economy, tourism, local taxes, peer-to-peer accomodation, innovation legal normAbstract
Tourism management has undergone significant changes in recent years under the influence of two factors: the strengthening of the fiscal decentralization approach and the development of a collaborative economy that significantly affects the tourism market, both on the supply and demand side. Tourism taxes are one of the management tools on the local level. 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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