<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The purpose of this study is to describe the legal construction of and problems related to legislative issues concerning tourist taxes. It is based on analysis of the regulations contained in the conditions for the collection of local taxes, which result primarily from the provisions of the Polish Tax Code. These were compared with the laws of Slovakia and the Czech Republic. From a methodological point of view, we decided to focus on the regulations in force in one of the most famous tourist destinations in Poland, Zakopane, located near the border with Slovakia and the Czech Republic. The research shows that the legal solutions applied in Poland are flawed. In Poland, the tourist tax can as a rule only be levied in locations where certain levels of air pollution are not exceeded; however, this is not followed in practice. This leads to our claim that the legal solutions in this area should be changed. Maintaining the solutions currently in force in Poland leads to a situation in which legal fictions are allowed. We suggest the introduction of solutions similar to those found in the Czech Republic and Slovakia, where the tourist tax is not dependent on air pollution. The characteristic feature of this tax should be that it is levied on all types of stays, regardless of the purpose of the stay, the type of contract between the guest and the accommodation provider or the place where the guest stays.</p>
</abstract>

The purpose of this study is to describe the legal construction of and problems related to legislative issues concerning tourist taxes. It is based on analysis of the regulations contained in the conditions for the collection of local taxes, which result primarily from the provisions of the Polish Tax Code. These were compared with the laws of Slovakia and the Czech Republic. From a methodological point of view, we decided to focus on the regulations in force in one of the most famous tourist destinations in Poland, Zakopane, located near the border with Slovakia and the Czech Republic. The research shows that the legal solutions applied in Poland are flawed. In Poland, the tourist tax can as a rule only be levied in locations where certain levels of air pollution are not exceeded; however, this is not followed in practice. This leads to our claim that the legal solutions in this area should be changed. Maintaining the solutions currently in force in Poland leads to a situation in which legal fictions are allowed. We suggest the introduction of solutions similar to those found in the Czech Republic and Slovakia, where the tourist tax is not dependent on air pollution. The characteristic feature of this tax should be that it is levied on all types of stays, regardless of the purpose of the stay, the type of contract between the guest and the accommodation provider or the place where the guest stays.

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

University of Warmia and Mazury in Olsztyn

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

The purpose of this study is to describe the legal construction of and problems related to legislative issues concerning tourist taxes. It is based on analysis...

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

Data publikacji: 13 mar 2024

Zakres stron: 113 - 128

Otrzymano: 30 cze 2023

Przyjęty: 10 gru 2023

DOI: https://doi.org/10.15290/bsp.2024.29.01.07

Słowa kluczowe
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.

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

Data publikacji: 13 mar 2024

Zakres stron: 113 - 128

Otrzymano: 30 cze 2023

Przyjęty: 10 gru 2023

DOI: https://doi.org/10.15290/bsp.2024.29.01.07

Słowa kluczoweCzech 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.

Słowa kluczowe
Czech Republic, local fees, Poland, Slovakia, tax law, tourist tax