Tax fraud detection in accommodation services

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Authors

SEMERÁD Pavel SEMERÁDOVÁ Lucie RADVAN Michal

Year of publication 2022
Type Chapter of a book
MU Faculty or unit

Faculty of Law

Citation
Description The aim of chapter is to propose specific possibilities for detecting tax fraud in accommodation services. In terms of timing, the authors focused on the period of the COVID-19 pandemic. Although the study focused on the situation during lockdown in the Czech Republic, the authors’ recommendations can be applied in other countries as well. The chapter is based on the technical publications that cover the issue and measurement of tax fraud, focusing on the taxation of accommodation services in the Czech Republic during the COVID-19 pandemic from March 2020 to November 2021. This period is specific in that it saw repeated closures of accommodation facilities. Furthermore, government orders orders prohibited the provision of short-term rentals, while long-term rentals were not affected by the bans.
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