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@article{2357223, author = {Janovec, Michal}, article_location = {Poland}, article_number = {5}, doi = {http://dx.doi.org/10.17951/sil.2023.32.5.163-180}, keywords = {tax law; Airbnb; business; accommodation; income tax; value-added tax}, language = {eng}, issn = {1731-6375}, journal = {Studia Iuridica Lublinensia}, title = {Airbnb as an Accommodation Platform and Tax Aspects}, url = {https://journals.umcs.pl/sil/article/view/15788/pdf}, volume = {32}, year = {2023} }
TY - JOUR ID - 2357223 AU - Janovec, Michal PY - 2023 TI - Airbnb as an Accommodation Platform and Tax Aspects JF - Studia Iuridica Lublinensia VL - 32 IS - 5 SP - 163-180 EP - 163-180 PB - Wydawnictwo Uniwersytetu Marii Curie-Sklodowskiej w Lublinie SN - 17316375 KW - tax law KW - Airbnb KW - business KW - accommodation KW - income tax KW - value-added tax UR - https://journals.umcs.pl/sil/article/view/15788/pdf N2 - 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. ER -
JANOVEC, Michal. Airbnb as an Accommodation Platform and Tax Aspects. \textit{Studia Iuridica Lublinensia}. Poland: Wydawnictwo Uniwersytetu Marii Curie-Sklodowskiej w Lublinie, 2023, vol.~32, No~5, p.~163-180. ISSN~1731-6375. Available from: https://dx.doi.org/10.17951/sil.2023.32.5.163-180.
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