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Białostockie Studia Prawnicze
Volume 29 (2024): Issue 1 (March 2024)
Open Access
The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study
Bogumil Pahl
Bogumil Pahl
,
Mariusz Popławski
Mariusz Popławski
,
Michal Radvan
Michal Radvan
and
Anna Vartašová
Anna Vartašová
| Mar 13, 2024
Białostockie Studia Prawnicze
Volume 29 (2024): Issue 1 (March 2024)
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Published Online:
Mar 13, 2024
Page range:
113 - 128
Received:
Jun 30, 2023
Accepted:
Dec 10, 2023
DOI:
https://doi.org/10.15290/bsp.2024.29.01.07
Keywords
Czech Republic
,
local fees
,
Poland
,
Slovakia
,
tax law
,
tourist tax
© 2024 Bogumil Pahl et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Bogumil Pahl
University of Warmia and Mazury in Olsztyn,
Poland
Mariusz Popławski
University of Bialystok,
Poland
Michal Radvan
Masaryk University,
Czech Republic
Anna Vartašová
University of Pavol Jozef Šafárik,
Slovakia