Collection of local accommodation fee in municipalities in the Hradec Kralove Region, the Czech Republic

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dc.contributor.authorKuhr, Ludek
dc.contributor.authorJanecek, Petr
dc.contributor.otherEkonomická fakultacs
dc.date.accessioned2025-10-02T10:24:24Z
dc.date.available2025-10-02T10:24:24Z
dc.description.abstractThis 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.en
dc.formattext
dc.identifier.doi10.15240/tul/009/lef-2025-10
dc.identifier.isbn978-80-7494-747-6
dc.identifier.urihttps://dspace.tul.cz/handle/15240/178032
dc.language.isoen
dc.publisherTechnická Univerzita v Libercics
dc.publisherTechnical university of Liberec, Czech Republicen
dc.publisher.abbreviationTUL
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dc.relation.ispartofLiberecké ekonomické fórum 2025cs
dc.relation.ispartofLiberec Economic Forum 2025en
dc.subjectAccommodation Feeen
dc.subjectMunicipal Financeen
dc.subjectInformation Asymmetryen
dc.subjectShort-Term Rental Marketen
dc.subjectTourism Policyen
dc.subject.classificationH71
dc.subject.classificationR53
dc.subject.classificationZ32
dc.subject.classificationD82
dc.subject.classificationC21
dc.titleCollection of local accommodation fee in municipalities in the Hradec Kralove Region, the Czech Republicen
dc.typeproceeding paperen
local.accessopen
local.citation.epage132
local.citation.spage119
local.facultyFaculty of Economics
local.fulltextyes
local.relation.abbreviationLEFcs
local.relation.abbreviationLEFen
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