Lokalna obdavčitev turizma v kontekstu sodelovalnega gospodarstva – študija primera iz Češke republike
DOI:
https://doi.org/10.4335/19.1.65-89(2021)Ključne besede:
sodelovalno gospodarstvo, turizem, lokalni davki, nastanitev pri fizičnih osebah, inovacijska pravna normaPovzetek
Upravljanje turizma je v zadnjih letih doživelo pomembne spremembe pod vplivom dveh dejavnikov: krepitve pristopa fiskalne decentralizacije in razvoja sodelovalnega gospodarstva, ki znatno vpliva na turistični trg, tako na strani ponudbe kot povpraševanja. Davki na turizem so eno od orodij upravljanja na lokalni ravni. Dokument se osredotoča na inovacije v aktu o lokalnih dajatvah in pristojbinah z namenom ustrezati zahtevam trenutnega stanja in pričakovanemu razvoju v prihodnosti, s poudarkom na uporabi digitalnih platform v turizmu. Predlagana in sprejeta pravna ureditev bo češki samoupravi prinesla številne prednosti, kot so i) razširjene pristojnosti samouprave; ii) povečane prihodke v proračune občin; iii) posodobitev skupin turistov, ki so oproščeni lokalne obdavčitve, in iv) obveznost zagotavljanja lokalne obdavčitve za vse vrste objektov, ki zagotavljajo kratkotrajno začasno nastanitev.
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