Open Access

The Legal Construction of and Legislative Issues Concerning Tourist Taxes: A Comparative Law Case Study


Cite

Act of 12 January 1991 on Local Taxes and Fees (Journal of Laws of 2022, item 1452, as amended). Search in Google Scholar

Act of 28 July 2005 on Health Resort Treatment, Health Resorts and Health Resort Protection Areas, and on Health Resort Communes (Journal Laws of 2021, item 1301, as amended). Search in Google Scholar

Act of 29 July 2005 on the Amendment of Certain Legal Acts in Connection with Changes in the Division of Tasks and Territorial Competences (Journal of Laws of 2005, No. 175, item 1462). Search in Google Scholar

Act of 20 July 2000 on Promulgation of Legislative Acts (Journal of Laws of 2019, item 1461). Search in Google Scholar

Act of on Local Fees, as Amended the Czech National Council No. 565/1990 Coll. on Local Fees, as amended. Search in Google Scholar

Act of the National Council of the Slovak Republic No. 582/2004 Coll. on Local Taxes and Local Fees for Municipal Waste and Small Construction Waste, as Amended. Search in Google Scholar

Bobrus-Nowińska, E. (2019). General principles of law and tax procedure as a source of protection of the taxpayer’s rights. Białostockie Studia Prawnicze, 24(3), 125–136. Search in Google Scholar

Brzeziński, B. (2001). Wstęp do nauki prawa podatkowego. Dom Organizatora. Search in Google Scholar

Dnes24. (2023, 3 July). Dovolenka na Slovensku sa môže predražiť: Viacero samospráv zvyšuje dane za ubytovanie. Dnes24. https://www.dnes24.sk/dovolenka-na-slovensku-sa-moze-predrazit-viacero-samosprav-zvysuje-dane-za-ubytovanie-436110 Search in Google Scholar

Dowgier, R. (2016). Komentarz do art. 17 ustawy o podatkach i opłatach lokalnych. In L. Etel (Ed.), Opłaty lokalne. Komentarz (pp. 59–94). Taxpress. Search in Google Scholar

Dowgier, R., Etel, L., Liszewski, G., & Pahl, B. (2021). Podatki i opłaty lokalne. Komentarz. Lex & Wolters Kluwer Business. Search in Google Scholar

Dwyer, L., Forsyth, P., & Dwyer, W. (2010). Tourism economics and policy. Channel View Publications. Search in Google Scholar

European Commission. (2017). The impact of taxes on the competitiveness of European tourism: Final report. http://www.europarl.europa.eu/cmsdata/130660/The%20Impact%20of%20Taxes%20on%20the%20Competitiveness%20of%20European%20tourism.pdf Search in Google Scholar

Lizak, A. (2021). Operat uzdrowiskowy. Analiza z perspektywy administracyjnoprawnej. Samorząd Terytorialny, 6, 61–72. Search in Google Scholar

Mastalski, R. (2007). Miejsce wykładni językowej w procesie stosowania prawa podatkowego. Przegląd Podatkowy, 8, 7–12. Search in Google Scholar

Nowacki, J., & Tabor, Z. (1993). Wstęp do prawoznawstwa. Lex & Wolters Kluwer Business. Search in Google Scholar

Ordinance of the Council of Ministers of 18 December 2007 on the Minimum Conditions to be fulfilled the Town where the Local Tax may be Levied. Search in Google Scholar

Popławski, M., Hulkó, G., Iefymenko, T., & Pahl, B. (2023). Kontrola dokonywania zapłaty podatków lokalnych. Prawnoporównawcze studium przypadku. Białostockie Studia Prawnicze, 28(2), 81–97. Search in Google Scholar

Potycz, D. (2019). Gmina uzdrowiskowa jako przykład gminy o specjalnym statusie. Przegląd Prawa Publicznego, 11, 69–81. Search in Google Scholar

Próchniak, M., Oplotnik, Ž. J., & Vojinović, B. (2016). Convergence in the tourism sector at the local level: Empirical evidence from the EU regions. Lex Localis: Journal of Local Self-Government, 14(3), 557–574. Search in Google Scholar

Radvan, M., Mrkývka, P., & Schweigl, J. (2018). Challenges of the implementation of the European Charter of Local Self-Government in Czech legislation. Lex Localis: Journal of Local Self-Government, 16(4), 895–906. Search in Google Scholar

Radvan, M. (2020). New tourist tax as a tool for municipalities in the Czech Republic. Lex Localis: Journal of Local Self-Government, 18(4), 1095–1108. Search in Google Scholar

Regulation No. 227/a of the Małopolska Voivode of 8 May 2001 on the Determination of Cities in the Małopolska Voivodeship in Which a Local Tax Shall Be Levied (Journal of Laws of the Małopolska Voivodeship of 2001, No. 53, item 804, as amended). Search in Google Scholar

Resolution of the City Council of Zakopane of 27 March 2008, No. XXII/250/2008 on the Determination of the Locality in Which the Local Tax Shall Be Levied (Journal of Laws of the Małopolska Province of 2008, No. 291, item 1908). Search in Google Scholar

Resolution of the City Council of Zakopane of 26 November 2015, No. XV/245/2015 on the Local Tax (Official Journal of the Małopolska Province of 2015, item 7299). Search in Google Scholar

Románová, A., Radvan, M., & Schweigl, J. (2019). Constitutional aspects of local taxes in the Slovak Republic and in the Czech Republic. Lex Localis: Journal of Local Self-Government, 17(3), 591–616. Search in Google Scholar

Sábo, J. (2022). Environmental taxation and local taxes. In A. Powałowski (Ed.), Gospodarka w synergii prawa gospodarczego, finansowego i prawnej ochrony środowiska. Economy in the synergy of economic, financial and environmental law (pp. 159–168). C. H. Beck. Search in Google Scholar

Sikora, K. (2014). Szczególny status gmin uzdrowiskowych w Polsce. Studia Iuridica Lublinensia, 23, 107–124. Search in Google Scholar

Simić, S. (2022). Prevádzkovateľ digitálnej platformy ako zástupca platiteľa dane za ubytovanie v kontexte rozhodovacej činnosti súdneho dvora. In Bratislava legal forum 2022: Changes of financial law, its science and teaching over time (pp. 22–31). Comenius University. Search in Google Scholar

Smoktunowicz, E., & Mieszkowski, J. (1998). Źródła i wykładnia prawa podatkowego. Temida 2. Search in Google Scholar

Štrkolec, M. (2019). Štát vs. územná samospráva (limity miestnych daní). In 3rd Slovak-Czech days of tax law (pp. 335–346). ŠafárikPress. Search in Google Scholar

Vartašová, A. (2021). Komparácia systémov miestnych daní v krajinách Vyšehradskej štvorky. In K. Liptáková (Ed.), Miestne dane v krajinách Vyšehradskej štvorky (pp. 127–186). Leges. Search in Google Scholar

Vartašová, A. (2022). Podatkowe aspekty ochrony środowiska na szczeblu gminnym w Slowacji. In A. Powałowski (Ed.), Gospodarka w synergii prawa gospodarczego, finansowego i prawnej ochrony środowiska. Economy in the synergy of economic, financial and environmental law (pp. 169–176). C. H. Beck. Search in Google Scholar

Vartašová, A., & Červená, K. (2022). Real property tax in the countries of Visegrad Group – comparative view. Studia Iuridica Lublinensia, 31(1), 191–211. http://doi.org/10.17951/sil.2022.31.1.191–211 Search in Google Scholar

Vartašová, A. & Červená, K. (2023). Position of the local development fee in the system of local taxes and fees in the Slovak Republic. Lex Localis: Journal of Local Self-Government, 21(3), 525–544. https://doi.org/10.4335/21.3.525–544 Search in Google Scholar

Vartašová, A., Červená, K., & Olexová, C. (2022). Taxation of accommodation services provided in the framework of the collaborative economy in the Slovak Republic. In C. Silva, M. Oliveira, & S. Silva (Eds.), Proceedings of the 5th International Conference on Tourism Research ICTR 2022 (pp. 433–440). Academic Conferences International Limited. Search in Google Scholar

Wierczyński, G. (2008). Urzędowe ogłoszenie aktu normatywnego. Wolters Kluwer. Search in Google Scholar

eISSN:
2719-9452
Languages:
English, Polish
Publication timeframe:
4 times per year
Journal Subjects:
Law, International Law, Foreign Law, Comparative Law, other, European Law, Social Sciences, Political Science