Taxation of Accommodation Services Provided in the Framework of the Collaborative Economy in the Slovak Republic




taxation, collaborative economy, tourism, accommodation services, Slovak Republic


The collaborative economy is currently experiencing a re-comeback in an innovated form given the development of digital platforms. This model of the economy was further supported by the period of the Covid-19 pandemic, when as a result of the introduced lock-downs, traditional forms of the economy have so far been dampened by states, especially in tourism (accommodation and gastronomic services). From the states' point of view, the collaborative economy is an area of interest in terms of legal regulation, including tax policy settings, and in the context of its expansion, its non-taxation may represent a tax revenue gap (especially for local governments in the context of local taxes). In the paper, the authors analyse the existing legal regulation of taxation in the field of tourism, focusing on the provision of accommodation services in the Slovak Republic, in connection with its possible application to the model of the collaborative economy. The authors aim to answer the research question of whether the existing tax legislation in the Slovak Republic is applicable to economic activities in the field of accommodation services carried out under the collaborative economy model. For this purpose, using the method of legal analysis, analysis of secondary data from available databases (Eurostat), partial comparisons with other EU countries and using induction, deduction and scientific synthesis, the authors conclude in terms of a formulated scientific question.

Author Biographies

Anna Vartašová, Pavol Jozef šafárik University

JUDr. Anna Vartašová, PhD. is a researcher at Pavol Jozef Šafárik University in Košice, Faculty of Law, Department of Financial Law, Tax Law and Economics, where she received her PhD in financial and tax law in 2012. Her specialisations are local and direct taxation. She is a member of International Property Tax Institute, Toronto. ORCID: 0000-0002-1366-0134. 


Karolína Červená, Pavol Jozef Šafárik University in Košice

Ing. Karolína Červená, PhD. is a teacher at Pavol Jozef Šafárik University in Košice, Faculty of Law. She obtained a PhD. degree at the Faculty of Business Economics, University of Economics in Bratislava in 2009. Within her research and teaching activities, she pays special attention to assorted micro and macro-economic problems from the interdisciplinary perspective. ORCID: 0000-0003-4900-6510.

Cecília Olexová, 2Faculty of Business Economy with seat in Košice, University of Economics in Bratislava

assoc. prof. Ing. Cecília Olexová, PhD. is an associate professor at the Department of Management, Faculty of Business Economics in Košice, University of Economics in Bratislava, the Slovak Republic. She is focusing on managerial skills in the commercial sphere. Her current research interests include socio-economic aspects of tax issues. ORCID: 0000-0003-2154-9564



2022-05-11 — Updated on 2022-05-13