Journal of Tourism and Services - Vysoká škola obchodnà v Praze
Journal of Tourism and Services - Vysoká škola obchodnà v Praze
Journal of Tourism and Services - Vysoká škola obchodnà v Praze
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The Tax Issues Perception <strong>of</strong> Catering <strong>and</strong><br />
Hospitality Businesses in Slovak Republic<br />
Ľudmila Šmardová<br />
Matej Bel University, Faculty <strong>of</strong> Economics<br />
Abstract<br />
The tax system issues are discussed almost in every society. It is connected to<br />
each economic activity <strong>and</strong> <strong>of</strong>ten associated with burdens <strong>of</strong> doing business. Most<br />
Slovak business entities providing hospitality services perceive the issues <strong>of</strong> tax<br />
system as the main entrepreneurial burden, as well as the barrier <strong>of</strong> tourism development.<br />
The main aim is to examine the subjective perception <strong>of</strong> the tax issues,<br />
especially the tax system as such, <strong>and</strong> the framework <strong>of</strong> particular taxes.<br />
Key words: taxes, catering <strong>and</strong> hospitality services, Slovak Republic, businesses.<br />
1. Introduction<br />
Catering <strong>and</strong> hospitality businesses are providing basic services in<br />
tourism <strong>and</strong> play significant role in tourism development. <strong>Tourism</strong> sector<br />
is emerging from the most difficult period in its recent history in last<br />
years. The industry has faced not only the global economic crisis, but also<br />
climatic disturbances, multiply security incidents, p<strong>and</strong>emics, <strong>and</strong> strikes<br />
among industry personnel [10].<br />
More than 88 % <strong>of</strong> business entities are small <strong>and</strong> medium sized<br />
enterprises (SME) in the Slovak Republic [3] as well as the majority <strong>of</strong><br />
catering <strong>and</strong> hospitality units. The economic crisis threatens national<br />
economy as well as SME, which are usually more vulnerable according to<br />
the possibilities <strong>of</strong> savings, potential markets <strong>and</strong> positioning [2]. Slovak<br />
<strong>Tourism</strong> has not been one <strong>of</strong> the most pr<strong>of</strong>itable sectors <strong>of</strong> national<br />
economy for longer time <strong>and</strong> it has become worst since 2008. Short term<br />
analyses <strong>of</strong> catering <strong>and</strong> hospitality services section show the decrease <strong>of</strong><br />
employment, as well as significant decrease <strong>of</strong> outputs. Number <strong>of</strong> jobs<br />
created by catering <strong>and</strong> hospitality sector had decreased by 17,8 % in<br />
2009 compared to previous year. Employment decreased by additional 7,3<br />
% in 2010 compared to 2009. There were about 23,8 % decrease during<br />
the economic crisis, even the employment downturn has slowed down in<br />
2010. Observed sector`s share on state employment was about 3,51 % in<br />
2008 <strong>and</strong> 3,11 % in 2010. Sector`s percentage share on national economy<br />
6
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