Publication details

Oszustwa podatkowe w branży usług noclegowych w trakcie pandemii COVID-19 w Republice Czeskiej

Title in English Tax Fraud in Accommodation Services During the COVID-19 Pandemic in the Czech Republic


Year of publication 2021
Type Article in Periodical
Magazine / Source Analysis and Studies CASP
MU Faculty or unit

Faculty of Law

Web Open access časopisu
Keywords accommodation; coronavirus pandemic; COVID-19; tax; tourist tax; tax evasion
Description The situation around the COVID-19 pandemic is very serious worldwide. In addition to health problems, it also has many social and economic impacts. In our article, we have looked at the economic impact on the accommodation services sector. Despite repeated restrictions imposed by the government of the Czech Republic on this activity, there is speculation about violations of government measures. Our article aimed at identifying possible weaknesses in government measures and potential space for the emergence of a “grey economy” segment in accommodation services during the COVID-19 pandemic in the Czech Republic. Our results show that there may be a tax evasion of 35.6% relating to entrepreneurs’ income. In addition, such a businessman receives a subsidy per unoccupied room and does not pay any occupational tax for accommodated guests. For natural persons who do not hire their premises on an ongoing basis, the tax evasion rate may be 10.5%, while still no charge on stay (tourist tax) is paid.
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