Airbnb Taxation

RADVAN, Michal a Zdenka KOLÁŘOVÁ. Airbnb Taxation. In MRKÝVKA, Petr, Jolanta GLINIECKA, Eva TOMÁŠKOVÁ, Edward JUCHNIEWICZ, Tomas SOWIŃSKI, Michal RADVAN (eds). The financial law towards challenges of the XXI century: (conference proceedings). 1. vyd. Brno: Masaryk university, 2020. s. 481-494, 14 s.

28 Pages Posted: 8 Jul 2020

See all articles by Michal Radvan

Michal Radvan

Masaryk University, Faculty of Law

Zdenka Kolářová

Masaryk University

Date Written: June 11, 2020

Abstract

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.

Keywords: Airbnb; Tax; Personal Income Tax; Tourist Tax; Tax Administration

JEL Classification: K34

Suggested Citation

Radvan, Michal and Kolářová, Zdenka, Airbnb Taxation (June 11, 2020). RADVAN, Michal a Zdenka KOLÁŘOVÁ. Airbnb Taxation. In MRKÝVKA, Petr, Jolanta GLINIECKA, Eva TOMÁŠKOVÁ, Edward JUCHNIEWICZ, Tomas SOWIŃSKI, Michal RADVAN (eds). The financial law towards challenges of the XXI century: (conference proceedings). 1. vyd. Brno: Masaryk university, 2020. s. 481-494, 14 s., Available at SSRN: https://ssrn.com/abstract=3624818 or http://dx.doi.org/10.2139/ssrn.3624818

Michal Radvan (Contact Author)

Masaryk University, Faculty of Law ( email )

Veveri 70
Brno, 61180
Czech Republic

HOME PAGE: http://www.law.muni.cz

Zdenka Kolářová

Masaryk University ( email )

Zerotinovo nam. 9
60177 Brno, 603 00
Czech Republic

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