This thesis focus on the analysis of the status of the municipal tax for spa or recreational stay and the municapal tax for accommodation in the revenue of selected municipalities in the Czech Republic, including their use in promoting tourism. The first part focuses on theoretical knowledge in the field of public revenues and is dedicated to the concept of local tax and its legal regulations. The analytical part contains a comparison of the position of these local taxes in terms of quantitative indicators, such as income from these local taxes or their share of tax revenue and results of a survey between mayors of selected municipalities divided for the purpose of this work into three categories - spa towns and municipalities , mountain resorts and popular tourist destinations. The results of the survey in the Czech Republic are compared with these local taxes in selected European cities. In conlusion, the results of the survey are discussed and furthermore, current legislation solutions are suggested which would streamline the use of municipal taxes for spa or recreational stay and accommodation.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:264182 |
| Date | January 2015 |
| Creators | Novotná, Kateřina |
| Contributors | Peková, Jitka, Krbová, Jana |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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