Airbnb as an Accommodation Platform and Tax Aspects

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Airbnb as an Accommodation Platform and Tax Aspects

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Airbnb as an Accommodation Platform and Tax Aspects

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název periodika

Studia Iuridica Lublinensia

ISSN

1731-6375

e-ISSN

2449-8289

Svazek periodika

32

Číslo periodika v rámci svazku

5

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

18

Strana od-do

163-180

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85181924378