Next Article in Journal
Utilities: Innovation and Sustainability
Next Article in Special Issue
Exploring Residents’ Perceptions of Mega Event-Dubai Expo 2020: A Pre-Event Perspective
Previous Article in Journal
Sustainable and De-Stressed International Supply-Chains Through the SYNCHRO-NET Approach
Previous Article in Special Issue
Destination Service Encounter Modeling and Relationships with Tourist Satisfaction
Open AccessArticle

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

Department of Geo and Mining Tourism, Faculty of Mining, Ecology, Process Control and Geotechnologies, Technical University of Košice, Letná 9, 042 00 Košice, Slovakia
Author to whom correspondence should be addressed.
Sustainability 2019, 11(4), 1084;
Received: 29 January 2019 / Revised: 12 February 2019 / Accepted: 13 February 2019 / Published: 19 February 2019
(This article belongs to the Special Issue Tourism, Governance and Sustainable Development)
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. View Full-Text
Keywords: open data; occupancy tax; tax evasions open data; occupancy tax; tax evasions
Show Figures

Figure 1

MDPI and ACS Style

Sidor, C.; Kršák, B.; Štrba, Ľ. Identification of Distorted Official Hospitality Statistics’ and Their Impact on DMOs’ Funding’s Sustainability: Case Notes from Slovakia. Sustainability 2019, 11, 1084.

Show more citation formats Show less citations formats
Note that from the first issue of 2016, MDPI journals use article numbers instead of page numbers. See further details here.

Article Access Map by Country/Region

Search more from Scilit
Back to TopTop