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@article{1785542,
author = {Semerád, Pavel and Radvan, Michal and Semerádová, Lucie},
article_location = {Warsaw},
article_number = {1},
keywords = {accommodation; coronavirus pandemic; COVID-19; tax; tourist tax; tax evasion},
language = {eng},
issn = {2451-0475},
journal = {Analysis and Studies CASP},
title = {Tax Fraud in Accommodation Services During the COVID-19 Pandemic in the Czech Republic},
url = {https://econjournals.sgh.waw.pl/ASCASP/article/view/2734/2436},
volume = {11},
year = {2021}
}
TY - JOUR
ID - 1785542
AU - Semerád, Pavel - Radvan, Michal - Semerádová, Lucie
PY - 2021
TI - Tax Fraud in Accommodation Services During the COVID-19 Pandemic in the Czech Republic
JF - Analysis and Studies CASP
VL - 11
IS - 1
SP - 23-31
EP - 23-31
PB - Centre for Analyses and Studies of Taxation SGH
SN - 24510475
KW - accommodation
KW - coronavirus pandemic
KW - COVID-19
KW - tax
KW - tourist tax
KW - tax evasion
UR - https://econjournals.sgh.waw.pl/ASCASP/article/view/2734/2436
N2 - 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.
ER -
SEMERÁD, Pavel, Michal RADVAN a Lucie SEMERÁDOVÁ. Tax Fraud in Accommodation Services During the COVID-19 Pandemic in the Czech Republic. \textit{Analysis and Studies CASP}. Warsaw: Centre for Analyses and Studies of Taxation SGH, 2021, roč.~11, č.~1, s.~23-31. ISSN~2451-0475.
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