Tourist Taxes in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F11%3A00057627" target="_blank" >RIV/00216224:14220/11:00057627 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Tourist Taxes in the Czech Republic
Original language description
One of the most important economy areas of every municipality is the tourism. It is able to produce a lot of money for entrepreneurs and for the municipality, too. This paper is focused on tourist charges in the Czech Republic. The aim of the article isto examine the structural components of the charges in tourism, to find weaknesses and suggest the solutions. At the beginning there is a summary of local charges collected in the Czech Republic in general thus tourist charges are ones in local charges system. Later there is a description and analysis of two tourist charges collected in this republic (charge for spa and recreation stay and charge for housing capacity) and at the end it offers several solutions in this area. The hypothesis that tourist taxes are useful for both quartermasters and municipality is confirmed.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AG - Legal sciences
OECD FORD branch
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Project
<a href="/en/project/GP407%2F09%2FP285" target="_blank" >GP407/09/P285: Own Tax Incomes of the Municipalities</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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