Podrobný výpis o publikaci

Competitiveness at the level of 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 different threats. Tourism is a specific sector with prices that are largely dependent on labour costs and other tax burdens. The paper is focused on the analysis of the most important types of taxes in tourism in the Visegrad Group (V4) countries, ie in the Czech Republic, Slovakia, Hungary and Poland. The selection of countries was based on similar political and cultural developments within the Central European region. The most important tax in this regard is value added tax (VAT), which has a direct impact on the final 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 the paper is to provide a ranking of selected countries according to the amount of tax burden directly imposed on tourism consumption and thus determine the relative tax competitiveness of the V4 countries as tourist destinations for 2019.