Sharing economy and taxation in the hospitality industry

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The purpose of the article is to study the problematic issues of taxation in the field of short-term rental using online platforms. Objectives: (1) to study the scale and development trends of the hospitality industry's sharing economy; (2) to determine the peculiarities of payment for short-term rental housing by booking through online platforms; (3) to study foreign experience in organising the collection and payment of taxes in the field of short-term rental housing using an online platform. The study found that the short-term rental sector is growing rapidly. This trend has largely been driven by the emergence of digital platforms that act as intermediaries between homeowners and tourists around the world. According to Eurostat, the number of nights spent in accommodation booked through online platforms exceeded the level of 2019 and reached 25.4% growth in June 2023, which is significantly higher than the recovery rate in the traditional sector. At the same time, the existence of such a successful business model creates certain tensions between service providers, market operators and the state. The fact that the sharing economy operates through online platforms makes it difficult to assess it within the framework of tax legislation. Airbnb has a positive practical experience in solving problematic issues in the field of short-term rental taxation. This company collects and remits taxes in the regions where it has entered into agreements with governments or is required by law to do so. In Ukraine, in the post-war period, it would be advisable to introduce the practice of automatic collection of tourist tax by online platforms (at the time of booking) with its subsequent transfer to regional tourist funds. The creation of such funds will form a prerequisite for the targeted use of tourist tax funds for tourism development.