Airbnb Taxation
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F20%3A00115773" target="_blank" >RIV/00216224:14220/20:00115773 - isvavai.cz</a>
Result on the web
<a href="https://www.law.muni.cz/sborniky/the_financial_law_challenges.pdf" target="_blank" >https://www.law.muni.cz/sborniky/the_financial_law_challenges.pdf</a>
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Airbnb Taxation
Original language description
There is no discussion that the Airbnb phenomenon causes many problems especially in traditional tourist destinations: lack of long-term rents in the city centres, higher prices of houses and apartments, higher rents, discomfort for locals (increased noise, reduced privacy, etc.) which means that people are moving from the city centres to the suburbs. There are calls for stricter Airbnb regulation. The main aim of this paper is the verification of the hypothesis that tax regulation de lege lata is adequate for fair tax payments of the Airbnb entrepreneurs. Using the method of critical analyses, the areas of personal income tax, tourist taxes and selected tax administration issues were investigated. Synthesizing the gained knowledge, concerning income taxation, the tax office should investigate what type of contract de facto is concluded and what partial tax base is to be used. Regarding tourist taxes, the principle of fair competition is not respected and it is necessary to replace two existing local tourist charges for one. Dealing with the tax administration issues, the existing regulation is adequate and the cooperation between the Airbnb and tax administration is conditio sine qua non for fair tax administration. We do believe that the best Airbnb regulation is the fair Airbnb taxation.
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50501 - Law
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
The financial law towards challenges of the XXI century: (conference proceedings).
ISBN
9788021095977
ISSN
—
e-ISSN
—
Number of pages
14
Pages from-to
481-494
Publisher name
Masaryk university
Place of publication
Brno
Event location
Gdansk
Event date
Jan 1, 2019
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—