Taxes on hotels and accommodation facilities in the European Union-selected region

Bc. Alena Zhmoydyak

Bachelor's thesis

Abstract:

The Bachelor’s thesis “Taxes on Hotels and Accommodation Facilities in the European Union-selected Region” introduces to the readers the phenomenon of the taxation in tourism sector. The main aim of this paper is to explore the evolving relationship between taxation and tourism; how it is affected by taxation and different taxation policies. This paper explains the situation in the four countries, involved in the Visegrad Agreement: Poland, Czech Republic, Hungary and Slovakia. The theoretical part of the thesis explains the main economic and tourism definitions, trends related to tourism sector and the description of the region, its countries and tourism situation there. The analytical part explains the methods used for the search of information and how the research was conducted. The method of collecting data used is both quantitative and qualitative types of research, which include the exact tax rates, number of tourists before and after the tourism policies were implemented by the states, description of what actions were taken during the pandemic and how the tourism in Czech Republic was affected by it. There are the concrete numbers shown to demonstrate that the policies and actions taken were successful, helped to increase the flow of tourists and improve the tourism sector as a whole. This part also contains the information regarding how the governments take measures during a global рandemic, in order to sustain the level of economic growth and stability and support the citizens and corporations in the best possible way. The last part is dedicated to the conclusions made after the research. The results of the research showed that there is a clear correlation between taxes, taxation policies and tourism sector in each country and that the more the country spends on infrastructure and development of the tourism sector, the more visitors and revenue it gets in return.

Abstract:

The Bachelor’s thesis “Taxes on Hotels and Accommodation Facilities in the European Union-selected Region” introduces to the readers the phenomenon of the taxation in tourism sector. The main aim of this paper is to explore the evolving relationship between taxation and tourism; how it is affected by taxation and different taxation policies. This paper explains the situation in the four countries, involved in the Visegrad Agreement: Poland, Czech Republic, Hungary and Slovakia. The theoretical part of the thesis explains the main economic and tourism definitions, trends related to tourism sector and the description of the region, its countries and tourism situation there. The analytical part explains the methods used for the search of information and how the research was conducted. The method of collecting data used is both quantitative and qualitative types of research, which include the exact tax rates, number of tourists before and after the tourism policies were implemented by the states, description of what actions were taken during the pandemic and how the tourism in Czech Republic was affected by it. There are the concrete numbers shown to demonstrate that the policies and actions taken were successful, helped to increase the flow of tourists and improve the tourism sector as a whole. This part also contains the information regarding how the governments take measures during a global рandemic, in order to sustain the level of economic growth and stability and support the citizens and corporations in the best possible way. The last part is dedicated to the conclusions made after the research. The results of the research showed that there is a clear correlation between taxes, taxation policies and tourism sector in each country and that the more the country spends on infrastructure and development of the tourism sector, the more visitors and revenue it gets in return.

Keywords

\hospitality, \taxation policies, \tourism policies, \tourism taxes, \Visegrad Group

Language used: English

Date on which the thesis was submitted / produced: 25. 11. 2021

Thesis defence

• Date of defence: 1. 2. 2022
• Supervisor: Ing. Martin Pop, Ph.D.
• Reader: Ing. Darina Svobodová

Institute of Hospitality Management and Economics

Bachelor programme / field:
Hospitality Management / Hospitality Management