J 2018

The Tax Competitiveness of Tourism Enterprises in an International Context

ŘÍHOVÁ, Lenka

Základní údaje

Originální název

The Tax Competitiveness of Tourism Enterprises in an International Context

Název česky

Daňová konkurenceschopnost podniků cestovního ruchu v mezinárodním kontextu

Autoři

ŘÍHOVÁ, Lenka (203 Česká republika, garant, domácí)

Vydání

ACTA VŠFS, Prague, Vysoká škola finanční a správní, a. s. 2018, 1802-792X

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50206 Finance

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Kód RIV

RIV/04274644:_____/18:#0000340

Organizační jednotka

Vysoká škola finanční a správní

Klíčová slova česky

konkurenceschopnost podniků, DPH, daně, zdanění

Klíčová slova anglicky

competitiveness of enterprises; VAT; taxes; taxation

Štítky

AR 2017-2018, ERIH, RIV_2019, xJ4

Příznaky

Recenzováno
Změněno: 17. 4. 2019 09:43, Bc. Jan Peterec

Anotace

ORIG CZ

V originále

Competitiveness at the micro level of individual enterprises is an important issue for the national economy, but the international competitiveness of enterprises represents a direct expression of the state’s superiority. The escalating growth of competition is now noticeable in many sectors, with each sector simultaneously facing diff erent threats. Tourism is a specifi c sector with prices that are largely dependent on labour costs and other tax burdens. At the same time, this sector features the lowest wage level in the Czech Republic. The present work is focused on analysing the most important types of taxes in the tourism sector in the Czech Republic, Slovakia and Austria and their impact on the international competitiveness of enterprises. The countries were selected based on their demographic and geographical similarities. The most important tax in this regard is value added tax (VAT), which has a direct impact on the fi nal price of goods and services consumed by tourists. The total level of direct tax on tourist consumption is calculated as the weighted average of VAT rates for each selected country. Entities conducting business in hotel and catering face a high share of labour costs relative to the cost of other capital that can also be transferred to tourists through higher prices. The aim of this contribution is to provide a ranking of selected countries according to the tax burden directly imposed on tourism consumption and to determine the relative tax competitiveness of the Czech Republic as a tourist destination for 2017.

Česky

Competitiveness at the micro level of individual enterprises is an important issue for the national economy, but the international competitiveness of enterprises represents a direct expression of the state’s superiority. The escalating growth of competition is now noticeable in many sectors, with each sector simultaneously facing diff erent threats. Tourism is a specifi c sector with prices that are largely dependent on labour costs and other tax burdens. At the same time, this sector features the lowest wage level in the Czech Republic. The present work is focused on analysing the most important types of taxes in the tourism sector in the Czech Republic, Slovakia and Austria and their impact on the international competitiveness of enterprises. The countries were selected based on their demographic and geographical similarities. The most important tax in this regard is value added tax (VAT), which has a direct impact on the fi nal price of goods and services consumed by tourists. The total level of direct tax on tourist consumption is calculated as the weighted average of VAT rates for each selected country. Entities conducting business in hotel and catering face a high share of labour costs relative to the cost of other capital that can also be transferred to tourists through higher prices. The aim of this contribution is to provide a ranking of selected countries according to the tax burden directly imposed on tourism consumption and to determine the relative tax competitiveness of the Czech Republic as a tourist destination for 2017.
Zobrazeno: 31. 10. 2024 19:15