Accommodation Tax as a Tool of Financial Management of Destination: Insights from Selected European Countries

Vanda Maráková, Ewa Wszendybył-Skulska () and Lenka Dzúriková
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Vanda Maráková: Department of Tourism, Matej Bel University, 974 01 Banská Bystrica, Slovakia
Ewa Wszendybył-Skulska: Institute of Entrepreneurship, Jagiellonian University, 31-007 Krakow, Poland
Lenka Dzúriková: Department of Tourism, Matej Bel University, 974 01 Banská Bystrica, Slovakia

Tourism and Hospitality, 2025, vol. 6, issue 5, 1-20

Abstract: Accommodation 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.

Keywords: accommodation tax; destination management; destination management organization; sustainable tourism development; Tourism Support Act (search for similar items in EconPapers)
JEL-codes: Z3 Z30 Z31 Z32 Z33 Z38 (search for similar items in EconPapers)
Date: 2025
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