Tourist taxes in The Czech Republic

Abstract

One of the most important economy areas of every municipality is the tourism. It is able to produce a lot of money for entrepreneurs and as well as for the municipality, too. This paper is focused on tourist charges in the Czech Republic. The aim of the article is to examine the structural components of the charges in tourism, to find weaknesses and suggest the solutions. At the beginning there is a summary of local charges collected in the Czech Republic. In general thus tourist charges are ones in local charges system. Later there is a description and analysis of two tourist charges collected in this republic (a charge for spa and recreation stay and a charge for housing capacity), and at the endin the final part, it offers several solutions in this area. The hypothesis that tourist taxes are useful for both quartermasters and municipality is confirmed.