Publication details
Význam turistických místních poplatků ve venkovských horských střediscích cestovního ruchu
| Title in English | The importance of tourist local taxes in rural mountain tourism regions |
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| Authors | |
| Year of publication | 2017 |
| Type | Article in Proceedings |
| Conference | Region v rozvoji společnosti 2017 |
| MU Faculty or unit | |
| Citation | |
| Web | http://www.icabr.com/respo/respo2017_draft.pdf |
| Keywords | Tourism; economic benefit; mountain regions; local taxes; mountain regions; rural area |
| Description | The mountain landscape is considered to be one of the most attractive areas for tourism development because of its favourable natural conditions. Due to the large share of the potential recreation areas, there are almost one-third of all beds concentrated in mountain areas. Therefore, the aim of this paper is to specify the impacts of tourism in selected mountain municipalities of rural type in the Czech Republic and to illustrate its economic benefits. These aspects will be assessed in case studies on the basis of an analysis of two items of tax revenue; namely from accommodation capacity and spa or recreation capacity. The links between tax revenue and municipal investment activities in relation to tourism will be sought. In addition to this, the paper mentions some shortcomings that make it impossible to quantify the economic benefits of tourism more accurately. For this reason, it proposes changes to the budget structure. It also points out that the fees generated by tourist activity are not often reinvested appropriately. As an example of good practice the Austrian financing model is mentioned. |
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