VZTAH MÍSTNÍCH POPLATKŮ, CESTOVNÍHO RUCHU A HOTELNICTVÍ K ROZPOČTŮM OBCÍ V ČESKÉ REPUBLICE
THE RELATIONSHIP OF LOCAL FEES, TOURISM INDUSTRY AND HOSPITALITY TO THE MUNICIPAL BUDGETS IN THE CZECH REPUBLIC

Author(s): Petr Studnička
Subject(s): Business Economy / Management, Public Administration, Economic policy, Tourism
Published by: Masarykova univerzita nakladatelství
Keywords: Tourism; destination; local fee; Act;
Summary/Abstract: The economic impact of tourism in the local economy should be evaluated in terms of the direct, indirect and induced effects. In the Czech Republic, under Act No. 565/1990 Coll., on local fees, as amended, there are eight different sorts of local fees, which are of a non-tax nature. Two local fees have the greatest significance in the relation to tourism. These are the local fee for a spa or leisure stay, and the local fee for accommodation. This paper discusses the importance of local fees for the municipal budgets in the Czech Republic. From total number of 6,242 municipalities in the Czech Republic selected in the 2012 local fee for a spa or leisure stay in all 894 municipalities (14.3 %) in the total volume CZK 304,117,770. Local fee for accommodation selected in the same year 1,451 municipalities (23.2 %) in the aggregate volume CZK 187,943,430.

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