IDEAS home Printed from https://ideas.repec.org/a/gam/jsusta/v11y2019i4p1084-d207191.html
   My bibliography  Save this article

Identification of Distorted Official Hospitality Statistics’ and Their Impact on DMOs’ Funding’s Sustainability: Case Notes from Slovakia

Author

Listed:
  • Csaba Sidor

    (Department of Geo and Mining Tourism, Faculty of Mining, Ecology, Process Control and Geotechnologies, Technical University of Košice, Letná 9, 042 00 Košice, Slovakia)

  • Branislav Kršák

    (Department of Geo and Mining Tourism, Faculty of Mining, Ecology, Process Control and Geotechnologies, Technical University of Košice, Letná 9, 042 00 Košice, Slovakia)

  • Ľubomír Štrba

    (Department of Geo and Mining Tourism, Faculty of Mining, Ecology, Process Control and Geotechnologies, Technical University of Košice, Letná 9, 042 00 Košice, Slovakia)

Abstract

Analyzing the usability of open machine-readable registries in the context of minimizing gaps for local occupancy tax evasions in the example of Slovakia is the main purpose of this paper. The concept uses the Registry of Financial Statements’ and Registry of Legal Entities’ application programming interfaces (APIs) for extracting public data on companies’ and entrepreneurs’ business nature, in accordance with Eurostat’s Statistical classification of economic activities in the European Community (NACE) and United Nations’ International Standard Industrial Classification of All Economic Activities (ISIC) at the level of entities’ registered address. The resulted data sets are compared with open official data that is available at the municipality level (LAU2), as gathered by the Statistical Office of the Slovak Republic’s monthly surveys and municipalities’ annual accounts. The comparison’s outcomes indicate the deviations between the official and the possible numbers of entities with occupancy tax obligations, as well as tax revenues. The results conclude with how the incorporation of used open APIs in official processes may be beneficial for public and state institutions in the matter of potential local tax evasions, as well as for state regulated public-private partnership destination management organizations. The notes also discuss solutions for the minimization of data and the industry’s official impact distortion.

Suggested Citation

  • Csaba Sidor & Branislav Kršák & Ľubomír Štrba, 2019. "Identification of Distorted Official Hospitality Statistics’ and Their Impact on DMOs’ Funding’s Sustainability: Case Notes from Slovakia," Sustainability, MDPI, vol. 11(4), pages 1-16, February.
    • Handle: RePEc:gam:jsusta:v:11:y:2019:i:4:p:1084-:d:207191
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2071-1050/11/4/1084/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2071-1050/11/4/1084/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Kirchler, Erich & Hoelzl, Erik & Wahl, Ingrid, 2008. "Enforced versus voluntary tax compliance: The "slippery slope" framework," Journal of Economic Psychology, Elsevier, vol. 29(2), pages 210-225, April.
    2. Yaolin Liu & Ying Jing & Enxiang Cai & Jiaxing Cui & Yang Zhang & Yiyun Chen, 2017. "How Leisure Venues Are and Why? A Geospatial Perspective in Wuhan, Central China," Sustainability, MDPI, vol. 9(10), pages 1-21, October.
    3. Sorin-Romulus Berinde & Adrian-Gabriel Corpădean, 2019. "Assessing the Sustainable Room for Growth for a Particular Romanian Tourism Area of Business: The Case of Accommodation Businesses," Sustainability, MDPI, vol. 11(1), pages 1-16, January.
    4. Camelia Surugiu & Marius-Razvan Surugiu, 2017. "The Impact Of Tourism Taxation: Analysis For Romania," Revista de turism - studii si cercetari in turism / Journal of tourism - studies and research in tourism, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 24(24), pages 1-6, December.
    5. Ramesh Durbarry, 2008. "Tourism Taxes: Implications for Tourism Demand in the UK," Review of Development Economics, Wiley Blackwell, vol. 12(1), pages 21-36, February.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Ivan Paunović & Marc Dressler & Tatjana Mamula Nikolić & Sanja Popović Pantić, 2020. "Developing a Competitive and Sustainable Destination of the Future: Clusters and Predictors of Successful National-Level Destination Governance across Destination Life-Cycle," Sustainability, MDPI, vol. 12(10), pages 1-15, May.
    2. Francisco Antonio dos Anjos & James Kennell, 2019. "Tourism, Governance and Sustainable Development," Sustainability, MDPI, vol. 11(16), pages 1-6, August.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Puklavec, Žiga & Kogler, Christoph & Stavrova, Olga & Zeelenberg, Marcel, 2023. "What we tweet about when we tweet about taxes: A topic modelling approach," Journal of Economic Behavior & Organization, Elsevier, vol. 212(C), pages 1242-1254.
    2. Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
    3. Marius-Răzvan Surugiu & Cristina-Raluca Mazilescu & Camelia Surugiu, 2021. "Analysis of the Tax Compliance in the EU: VECM and SEM," Mathematics, MDPI, vol. 9(17), pages 1-19, September.
    4. Alfano, Vincenzo & De Simone, Elina & D’Uva, Marcella & Gaeta, Giuseppe Lucio, 2022. "Exploring motivations behind the introduction of tourist accommodation taxes: The case of the Marche region in Italy," Land Use Policy, Elsevier, vol. 113(C).
    5. Jahnke, Bjoern, 2015. "Tax morale and reciprocity. A case study from Vietnam," Hannover Economic Papers (HEP) dp-563, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
    6. Leder, Susanne & Mannetti, Lucia & Hölzl, Erik & Kirchler, Erich, 2010. "Regulatory fit effects on perceived fiscal exchange and tax compliance," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 39(2), pages 271-277, April.
    7. Matthias Kasper & James Alm, 2022. "Does the Bomb-crater Effect Really Exist? Evidence from the Laboratory," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 78(1-2), pages 87-111.
    8. Montolio, Daniel & Planells-Struse, Simón, 2015. "When police patrols matter. The effect of police proximity on citizens’ crime risk perception," Journal of Economic Psychology, Elsevier, vol. 50(C), pages 73-93.
    9. Dossè Mawussi Djahini‐Afawoubo, 2024. "Understanding tax payment behaviour in the West African Economic and Monetary Union: The role of perceived detection capacity and honesty," Journal of International Development, John Wiley & Sons, Ltd., vol. 36(2), pages 795-823, March.
    10. Adriana AnaMaria Davidescu & Eduard Mihai Manta & Adina Teodora Stoica-Ungureanu & Magdalena Anton (Musat), 2022. "Could Religiosity and Religion Influence the Tax Morale of Individuals? An Empirical Analysis Based on Variable Selection Methods," Mathematics, MDPI, vol. 10(23), pages 1-32, November.
    11. Kastlunger, Barbara & Lozza, Edoardo & Kirchler, Erich & Schabmann, Alfred, 2013. "Powerful authorities and trusting citizens: The Slippery Slope Framework and tax compliance in Italy," Journal of Economic Psychology, Elsevier, vol. 34(C), pages 36-45.
    12. Nordblom, Katarina, 2017. "Tax Morale and Policy Intervention," Working Papers in Economics 711, University of Gothenburg, Department of Economics.
    13. David Bruner & Michael Jones & Michael McKee & Christian Vossler, 2015. "Tax Reporting Behavior: Underreporting Opportunities and Prepopulated Tax Returns," Working Papers 15-11, Department of Economics, Appalachian State University.
    14. repec:idq:ictduk:13726 is not listed on IDEAS
    15. Fatas, Enrique & Nosenzo, Daniele & Sefton, Martin & Zizzo, Daniel John, 2021. "A self-funding reward mechanism for tax compliance," Journal of Economic Psychology, Elsevier, vol. 86(C).
    16. Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
    17. Musharraf Rasool Cyan & Antonios M. Koumpias & Jorge Martinez-Vazquez, 2016. "The Effects of Media Campaigns on Individual Attitudes towards Tax Compliance; Quasi-experimental Evidence from Survey Data in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1609, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    18. James Alm, 2024. "Tax Compliance, Technology, Trust, and Inequality in a Post-Pandemic World," Working Papers 2404, Tulane University, Department of Economics.
    19. Muhammad Shaukat Malik, Sabah Younus, 2019. "Determinants of Tax-Compliance Behaviour Explored by Slippery Slope Framework and Theory of Planned Behaviour: An Evidence from Small Business Owner," Journal of Management Sciences, Geist Science, Iqra University, Faculty of Business Administration, vol. 6(2), pages 33-47, October.
    20. Katharina Gangl & Erich Kirchler & Christian Lorenz & Benno Torgler, 2015. "Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan," CREMA Working Paper Series 2015-08, Center for Research in Economics, Management and the Arts (CREMA).
    21. Hartmann, Andre J. & Gangl, Katharina & Kasper, Matthias & Kirchler, Erich & Kocher, Martin G. & Mueller, Martin & Sonntag, Axel, 2022. "The economic crisis during the COVID-19 pandemic has a negative effect on tax compliance: Results from a scenario study in Austria," Journal of Economic Psychology, Elsevier, vol. 93(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jsusta:v:11:y:2019:i:4:p:1084-:d:207191. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.