Accommodation tax as a tool of financial management of destination: Insights from selected European countries

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dc.contributor.authorMaráková, Vanda
dc.contributor.authorWszendybył-Skulska, Ewa
dc.contributor.authorDzúriková, Lenka
dc.date.accessioned2026-03-06T12:22:25Z
dc.date.available2026-03-06T12:22:25Z
dc.date.issued2025
dc.descriptionIn: Tourism and Hospitality. Basel : Multidisciplinary Digital Publishing Institute, 2025. ISSN 2673-5768. Vol. 6, no. 5 (2025), pp. [1-20].
dc.description.abstractAccommodation tax represents an increasingly important fiscal instrument for financing tourism development and destination management organizations (DMOs). This paper examines the structure, distribution, and utilization of accommodation tax revenues in Slovakia, with comparative insights from Switzerland. Drawing on financial data from 905 Slovak municipalities (2017–2023), the study investigates the relationship between taxation, public–private funding, and sustainability-oriented expenditures. The results highlight that accommodation taxes serve as both a stable and flexible revenue source for DMOs but remain geographically uneven, reflecting disparities in tourism density and local administrative capacity. The study contributes to tourism economics and governance literature by illustrating how destination funding evolves in emerging European economies. Theoretical and practical implications for equitable and sustainable DMO financing are discussed.
dc.description.sponsorshipVEGA 1/0360/23 Cestovný ruch novej generácie - zodpovedný a konkurencieschopný rozvoj cieľových miest na Slovensku v post-COVID ére
dc.identifier.doihttps://doi.org/10.3390/tourhosp6050258
dc.identifier.issn2673-5768
dc.identifier.urihttps://repo.umb.sk/handle/123456789/1324
dc.language.isoen
dc.publisherMultidisciplinary Digital Publishing Institute : Basel
dc.rightsCC BY Creative Commons Attribution 4.0. International
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.subjectdaň za ubytovanie
dc.subjectaccommodation taxes
dc.subjectmarketing destinácií
dc.subjectdestination marketing
dc.subjectudržateľný rozvoj cestovného ruchu
dc.subjectsustainable development of tourism
dc.subjectpodpora cestovného ruchu
dc.titleAccommodation tax as a tool of financial management of destination: Insights from selected European countries
dc.typeArticle
dc.typeinfo:eu-repo/semantics/article

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