Work detail

Airbnb taxation

Author: Mgr. Veronika Luková
Year: 2019 - summer
Leaders: Mgr. Nikol Poláková
Work type: Finance, Financial Markets and Banking
Language: English
Pages: 90
Awards and prizes:
Abstract: 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.




Patria Finance
Česká Spořitelna