Publication details

Tourist Taxes in the Czech Republic



Year of publication 2011
Type Article in Periodical
Magazine / Source Roczniki Naukowe Wyższej Szkoły Bankowej w Toruniu
MU Faculty or unit

Faculty of Law

Field Law sciences
Keywords tourist charge; local charge; charge for spa and recreation stay; charge for housing capacity
Description One of the most important economy areas of every municipality is the tourism. It is able to produce a lot of money for entrepreneurs and for the municipality, too. This paper is focused on tourist charges in the Czech Republic. The aim of the article is to examine the structural components of the charges in tourism, to find weaknesses and suggest the solutions. At the beginning there is a summary of local charges collected in the Czech Republic in general thus tourist charges are ones in local charges system. Later there is a description and analysis of two tourist charges collected in this republic (charge for spa and recreation stay and charge for housing capacity) and at the end it offers several solutions in this area. The hypothesis that tourist taxes are useful for both quartermasters and municipality is confirmed.
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