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- Title
THE RELATIONSHIP BETWEEN TOURISM INDUSTRY AND LOCAL FEES IN THE CONTEXT OF MUNICIPAL BUDGET – A CASE STUDY OF LIPNO NAD VLTAVOU AND LOUČOVICE.
- Authors
Tinková, Veronika; Attl, Pavel
- Abstract
The catalogue of local taxes in the Czech Republic includes only local fees and real estate tax. The economic impact of tourism in the local economy should be evaluated in terms of the direct, indirect and induced effects. This paper discusses the importance of local fee for a spa or leisure stay and local fee for accommodation for the budget of two municipalities – Lipno nad Vltavou and Loučovice. Both municipalities in the South Bohemia are mountain destinations near water, in which tourism has a dominant position in terms of economic activity.
- Subjects
CZECH Republic; TOURISM taxation; REAL property tax; ECONOMIC impact analysis; HEALTH resorts
- Publication
Czech Hospitality & Tourism Papers, 2014, Vol 10, Issue 22, p48
- ISSN
1801-1535
- Publication type
Article