Collection of local accommodation fee in municipalities in the Hradec Kralove Region, the Czech Republic
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Technická Univerzita v Liberci
Technical university of Liberec, Czech Republic
Technical university of Liberec, Czech Republic
Abstract
This paper investigates the effectiveness of local accommodation fee collection in the municipalities of the Hradec Králové Region, Czech Republic, during 2024. Employing a comparative methodology, official tourism statistics from Tourdata.cz are evaluated against residual mobile network (GSM) data to estimate the true volume of overnight stays. The further analysis of financial data of the communal budgets reveals a substantial reporting gap, with 68–83% of overnight stays potentially unregistered for fee purposes. These discrepancies are attributed to structural deficiencies in municipal collection systems, including limited administrative capacity, fragmented legislative alignment with the short-term rental sector, and pronounced information asymmetry between service providers and local authorities. Financial modelling indicates unrealized revenues of CZK 30.0–39.5 million under current municipal coverage and CZK 51.25–62.69 million under full regional implementation, representing potential increases of 40–83% relative to 2024 collections for the proposed models. The findings highlight the urgent need for integrated digital monitoring tools, notably the eTurista platform, which is mandated under EU Regulation 2024/1028 as a single national registration point for short-term accommodation services. The study contributes to the literature on local public finance, tourism taxation, and compliance behaviour by demonstrating the scale of fiscal leakage in decentralized fee systems. Policy implications stress the necessity of harmonized data-sharing mechanisms, targeted enforcement strategies, and capacity building at the municipal level to enhance compliance, ensure equitable cost distribution among accommodation providers, and foster sustainable tourism development.
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Accommodation Fee, Municipal Finance, Information Asymmetry, Short-Term Rental Market, Tourism Policy
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978-80-7494-747-6