THE ISSUE OF SHARED ACCOMMODATION USING THE EXAMPLE OF AIRBNB IN THE CZECH REPUBLIC

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F49777513%3A23510%2F21%3A43960660" target="_blank" >RIV/49777513:23510/21:43960660 - isvavai.cz</a>

Výsledek na webu

<a href="https://phd-konference.fm.vse.cz/wp-content/uploads/2021/01/Abstract-Proceedings-FMSCICON2020.pdf.pdf" target="_blank" >https://phd-konference.fm.vse.cz/wp-content/uploads/2021/01/Abstract-Proceedings-FMSCICON2020.pdf.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

THE ISSUE OF SHARED ACCOMMODATION USING THE EXAMPLE OF AIRBNB IN THE CZECH REPUBLIC

Popis výsledku v původním jazyce

The sharing economy has strongly developed in recent years. Income taxes and fees play an important role in the sharing economy and burden both providers and intermediary platforms. The accommodation area is among the most well-known areas of the sharing economy and this paper examines shared accommodation using the example of Airbnb in the Czech Republic. The paper assesses the use of shared accommodation from a tax perspective and determines the impact of this form of sharing on public budgets using calculations regarding taxes and local fees. The theoretical background provides an introduction to the issue, the offer of Airbnb in Prague, and the situation on the accommodation market. These enable the revenues and the impact on public budgets to be determined. Based on the data, tax revenues and accommodation fees are quantified and accompanied by a summary of the findings. For example, data from the AirDNA company and the Czech Statistical Office are used. To conclude, the article presents the impact on public budgets, the impact of taxation on the providers of shared accommodation and discusses the regulation of shared accommodation both in other countries and the Czech Republic.

Název v anglickém jazyce

THE ISSUE OF SHARED ACCOMMODATION USING THE EXAMPLE OF AIRBNB IN THE CZECH REPUBLIC

Popis výsledku anglicky

The sharing economy has strongly developed in recent years. Income taxes and fees play an important role in the sharing economy and burden both providers and intermediary platforms. The accommodation area is among the most well-known areas of the sharing economy and this paper examines shared accommodation using the example of Airbnb in the Czech Republic. The paper assesses the use of shared accommodation from a tax perspective and determines the impact of this form of sharing on public budgets using calculations regarding taxes and local fees. The theoretical background provides an introduction to the issue, the offer of Airbnb in Prague, and the situation on the accommodation market. These enable the revenues and the impact on public budgets to be determined. Based on the data, tax revenues and accommodation fees are quantified and accompanied by a summary of the findings. For example, data from the AirDNA company and the Czech Statistical Office are used. To conclude, the article presents the impact on public budgets, the impact of taxation on the providers of shared accommodation and discusses the regulation of shared accommodation both in other countries and the Czech Republic.

Druh

O - Ostatní výsledky

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

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