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@inproceedings{1661536,
author = {Radvan, Michal and Kolářová, Zdenka},
address = {Brno},
booktitle = {The financial law towards challenges of the XXI century: (conference proceedings).},
edition = {1},
editor = {Mrkývka, Petr, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz, Tomas Sowiński, Michal Radvan (eds.)},
keywords = {Airbnb; Tax; Personal Income Tax; Tourist Tax; Tax Administration},
howpublished = {elektronická verze "online"},
language = {eng},
location = {Brno},
isbn = {978-80-210-9597-7},
pages = {481-494},
publisher = {Masaryk university},
title = {Airbnb Taxation},
url = {https://www.law.muni.cz/sborniky/the_financial_law_challenges.pdf},
year = {2020}
}
TY - JOUR
ID - 1661536
AU - Radvan, Michal - Kolářová, Zdenka
PY - 2020
TI - Airbnb Taxation
PB - Masaryk university
CY - Brno
SN - 9788021095977
KW - Airbnb
KW - Tax
KW - Personal Income Tax
KW - Tourist Tax
KW - Tax Administration
UR - https://www.law.muni.cz/sborniky/the_financial_law_challenges.pdf
N2 - There is no discussion that the Airbnb phenomenon causes many problems especially in traditional tourist destinations: lack of long-term rents in the city centres, higher prices of houses and apartments, higher rents, discomfort for locals (increased noise, reduced privacy, etc.) which means that people are moving from the city centres to the suburbs. There are calls for stricter Airbnb regulation. The main aim of this paper is the verification of the hypothesis that tax regulation de lege lata is adequate for fair tax payments of the Airbnb entrepreneurs. Using the method of critical analyses, the areas of personal income tax, tourist taxes and selected tax administration issues were investigated. Synthesizing the gained knowledge, concerning income taxation, the tax office should investigate what type of contract de facto is concluded and what partial tax base is to be used. Regarding tourist taxes, the principle of fair competition is not respected and it is necessary to replace two existing local tourist charges for one. Dealing with the tax administration issues, the existing regulation is adequate and the cooperation between the Airbnb and tax administration is conditio sine qua non for fair tax administration. We do believe that the best Airbnb regulation is the fair Airbnb taxation.
ER -
RADVAN, Michal a Zdenka KOLÁŘOVÁ. Airbnb Taxation. Online. In Mrkývka, Petr, Jolanta Gliniecka, Eva Tomášková, Edward Juchniewicz, Tomas Sowi\'nski, Michal Radvan (eds.). \textit{The financial law towards challenges of the XXI century: (conference proceedings).}. 1. vyd. Brno: Masaryk university, 2020, s.~481-494. ISBN~978-80-210-9597-7.
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