Daňové zatížení příjmů z nájmu a obdobných příjmů

The bachelor thesis focused on the tax load on income from long-term and short-term rent. The first part of the thesis aims to characterize the sharing economy, its historical development along with factors influencing its development, the definition of today's sharing economy with a focus on its positives and negatives and last but not least an estimate of the future form of a sharing economy. It also discusses the Airbnb portal from its inception, through the pros and cons it brings, to the regulation of this portal. Finally, it will focus on the lease according to the law of the Czech Republic. The aim of the practical part of the thesis is to determine the impact of taxation of income from long-term and short-term rental and then to evaluate the most favourable taxation of income from Airbnb from the perspective of the state and from the perspective of property owners. The results of the calculations show that the higher the income from the short-term rental, the greater the impact on taxation and it depends on the owner of the property to choose the method of taxation of income.