Problematika místních poplatků z pobytu: Případová studie

The thesis analyzes the system of local accommodation fees in the Czech Republic using a case study of municipalities in the vicinity of Lysá hora. It focuses on its legislative framework, administration, enforceability, and the attitudes of the tourism stakeholders surveyed, and supplements this with a comparison with foreign practices. The research uses a mixed approach – a combination of semi-structured interviews and a questionnaire survey. The results of the thesis show that the main problem is not the rate of the fee, but the low efficiency of its collection. Based on the findings and with regard to Czech and foreign practice, recommendations are formulated for the state, municipalities, and accommodation providers. These include, in particular, the need for digitization, unification of records, and linking of revenues from the acommodation fees to the purposes of sustainable tourism development.