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

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F21%3A43921023" target="_blank" >RIV/62156489:43110/21:43921023 - 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
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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
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2021
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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