Zdanění sdílené ekonomiky se zaměřením na ubytovací služby

Abstract

The work is divided into theoretical and practical part, while in the first part the shared economy is introduced using the literature and other sources. It describes and clarifies the legal facts with a primary focus on the tax issues of accommodation services in the Czech Republic. Another important area of the shared economy, such as transport and financial services, are briefly introduced primarily to clarify and unify the context within the whole. The bachelor's thesis explains all the obligations of hosts offering accommodation in the Czech Republic using online platforms, including the necessary terminology. All theories will be put into practice using an application on a specific accommodation service provider. This will help the reader in fulfilling their responsibilities within the shared economy towards the state.