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New Tourist Tax as a Tool for Municipalities in the Czech Republic
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New Tourist Tax as a Tool for Municipalities in the Czech Republic
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New Tourist Tax as a Tool for Municipalities in the Czech Republic
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Journal Article
New Tourist Tax as a Tool for Municipalities in the Czech Republic
2020
Overview
The Czech Republic is one of many states where the new legal regulation of tourist taxes was introduced to limit the shortcomings of the original regulation. The aim of this paper is to define the opportunities and threats of the new regulation in the Czech Republic in the area of tourist taxes. To achieve the purpose of this article, the tourist tax is defined and Czech legal regulation valid until the end of 2019 and since 2020 in the given area is analysed. The hypothesis that the new regulation is perfect and ideal for the tax administration and for the municipalities was confirmed only partially. While most of the critical issues were solved and the new tourist charge is a good step for both municipalities and the tax administration, the charge rate of 21 CZK in 2020, resp. 50 CZK in the following years is not adequate. With the new regulation, municipalities got new opportunities, primarily to increase their revenues. The single tourist charge makes the system easier for all stakeholders: for municipalities, for tourists, and for quartermasters. Issues arise especially concerning the simplified evidence and the non-chargeable long-term stays. Municipalities should be particularly careful when defining the exemptions and differentiating the charge rate for specific dates in the year, or specific parts of the municipality. The unequal treatment might be seen as discrimination or even unfair public incentive. Češka republika je ena od številnih držav, kjer je bila uvedena nova zakonska ureditev turističnih taks, da bi omejili pomanjkljivosti prvotne uredbe. Namen tega dokumenta je opredeliti priložnosti in grožnje nove uredbe v Češki republiki na področju turističnih taks. Za dosego namena tega člena je bila določena turistična taksa in analizirana češka pravna ureditev do konca leta 2019 in od leta 2020 na določenem območju. Hipoteza, da je nova ureditev popolna in idealna za davčno upravo in občine, je bila potrjena le delno. Medtem ko je bila večina kritičnih vprašanj rešena in je nova turistična pristojbina dober korak tako za občine kot za davčno upravo, stopnja dajatve 21 CZK v letu 2020, kar pomeni 50 CZK v naslednjih letih, ni ustrezna. Z novo uredbo so občine dobile nove priložnosti, predvsem za povečanje prihodkov. Enotna turistična taksa olajša sistem vsem deležnikom: Občinam, turistom in intendantom. Vprašanja se pojavljajo zlasti v zvezi s poenostavljenimi dokazi in dolgotrajnim bivanjem, ki ga ni mogoče obdavčiti. Občine bi morale biti še posebej previdne pri opredeljevanju oprostitev in razlikovanju stopnje zaračunavanja za določene datume v letu ali posamezne dele občine. Neenako obravnavanje se lahko obravnava kot diskriminacija ali celo nepoštena javna spodbuda.
