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Tax Fraud in Accommodation Services During the COVID-19 Pandemic in the Czech Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F21%3A00122059" target="_blank" >RIV/00216224:14220/21:00122059 - isvavai.cz</a>

  • Result on the web

    <a href="https://econjournals.sgh.waw.pl/ASCASP/article/view/2734/2436" target="_blank" >https://econjournals.sgh.waw.pl/ASCASP/article/view/2734/2436</a>

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Tax Fraud in Accommodation Services During the COVID-19 Pandemic in the Czech Republic

  • Original language description

    The situation around the COVID-19 pandemic is very serious worldwide. In addition to health problems, it also has many social and economic impacts. In our article, we have looked at the economic impact on the accommodation services sector. Despite repeated restrictions imposed by the government of the Czech Republic on this activity, there is speculation about violations of government measures. Our article aimed at identifying possible weaknesses in government measures and potential space for the emergence of a “grey economy” segment in accommodation services during the COVID-19 pandemic in the Czech Republic. Our results show that there may be a tax evasion of 35.6% relating to entrepreneurs’ income. In addition, such a businessman receives a subsidy per unoccupied room and does not pay any occupational tax for accommodated guests. For natural persons who do not hire their premises on an ongoing basis, the tax evasion rate may be 10.5%, while still no charge on stay (tourist tax) is paid.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>ost</sub> - Miscellaneous article in a specialist periodical

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2021

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    Analysis and Studies CASP

  • ISSN

    2451-0475

  • e-ISSN

  • Volume of the periodical

    11

  • Issue of the periodical within the volume

    1

  • Country of publishing house

    PL - POLAND

  • Number of pages

    9

  • Pages from-to

    23-31

  • UT code for WoS article

  • EID of the result in the Scopus database