Airbnb as an Accommodation Platform and Tax Aspects

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F23%3A00132833" target="_blank" >RIV/00216224:14220/23:00132833 - isvavai.cz</a>
Result on the web
<a href="https://journals.umcs.pl/sil/article/view/15788/pdf" target="_blank" >https://journals.umcs.pl/sil/article/view/15788/pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.17951/sil.2023.32.5.163-180" target="_blank" >10.17951/sil.2023.32.5.163-180</a>

Result language
angličtina
Original language name
Airbnb as an Accommodation Platform and Tax Aspects
Original language description
Airbnb has long been one of the leaders in providing accommodation worldwide, but there are still afew tax issues related to Airbnb without clear interpretation. The article aims to research, from the taxation point of view, the activity of providing temporary accommodation using the internet platform Airbnb. To evaluate such ataxation area, it is necessary to analyze the current legal regulation in the field of tax law with some possible legal recommendations de lege ferenda. For this article, the prime source of law is the Czech Republic tax law, but some of the research is also valid internationally, based on commonly used tax principles. The central point of the article, still relatively unclear in everyday practice, is the tax obligations (income tax and value-added tax) of accommodation providers using this platform. The article also includes some comparisons with foreign legislation. The author wants to point out possible facts that need to be considered when regulating Airbnb in the field of tax law.
Czech name
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Czech description
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Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50501 - Law

Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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