Airbnb taxation
| Autor: | Mgr. Veronika Luková |
|---|---|
| Rok: | 2019 - letní |
| Vedoucí: | Mgr. Nikol Poláková |
| Konzultant: | |
| Typ práce: | Diplomová Finance, finanční trhy a bankovnictví |
| Jazyk: | Anglicky |
| Stránky: | 90 |
| Ocenění: | |
| Odkaz: | https://is.cuni.cz/webapps/zzp/detail/202865/ |
| Abstrakt: | Airbnb is an internet platform that provides mediation of accommodation operating according to the principles of a shared economy. Because it is a new type of business, it is an environment with very limited regulation, but it has a big influence on the housing market. Especially in Prague, which currently lacks flats for long-term lease. This thesis is to be the very first to provide a unique view of the Prague market and then it discusses possible ways of regulation in the form of taxation of professional hosts. At the same time, the thesis analyzes determinants of the price of accommodation using the hedonic model. These results are then used to estimate the host revenue. According to the results, the regulation and form of taxation should be supplemented by a maximum short-term rental period of 135 days per year, so that the owners of the property are motivated to rent it out primarily for long-term. |
