Analýza právní regulace a zdanění ubytovacích služeb

Abstract

The diploma thesis is focused on the analysis of legal regulation and taxation of accommodation services. The aim of the thesis is to create an overview of such regulation as well as a tax burden of standard accommodation services, alternative accommodation services offering the accommodation through shared economy and a lease and to compare them. In the theoretical part of the thesis, there is a difference between business and shared economy determined and the legal regulation of accommodation services and the lease from the perspective of the trade law and the Civil Code is characterized. Further, there is Airbnb as an alternative form of accommodation services presented and the fundamental characteristics distinguishing the accommodation and the lease are compared. In the practical part of the thesis, there are taxes and other tax duties related to the accommodation, lease and real estate properties analyzed and compared. Those taxes are: income tax, value added tax, local fees, electronic records of sales and real estate tax. In conclusion of the thesis, there and results of analyses summarized, overall evaluation is made as well as tax burdens are compared. Analyses show that alternative forms of accommodation such as Airbnb is burdened by tax the most. Based on the analyses results, there are recommendations de lege ferenda proposed as it comes to the change of the legal regulation mainly in the field of the value added tax and local fees.