This article provides insight into the development of tourism research and education in the period 1993–2015 in the Czech Republic. Tourism research and education have a strong tradition dating back to the 1950s, to the time of the former Czechoslovakia. Changes in the political and economic situation in 1989 marked the beginning of a new stage in tourism development. The initial phase was characterized by poorly completed projects and fragmented, uncoordinated approaches to rapidly growing incoming tourism. Currently, research on tourism has been dealt with by the national tourism office, the Czech Tourist Authority – CzechTourism. It was here that the Institute of Tourism was established. Public and private universities operating in the Czech Republic are also significant initiators of support for tourism research at the national and international level. The Society of Scientific Experts on Tourism was founded in 2009 as a platform for tourism research.

Tourism management has undergone significant changes in recent years under the influence of two factors: the strengthening of the fiscal decentralization approach and the development of a collaborative economy that significantly affects the tourism market, both on the supply and demand side. Tourism taxes are one of the management tools on the local level. The paper focuses on innovation in the act on local charges and fees so that it meets the requirements of the current state and the expected development in the future, laying emphasis on the use of digital platforms in tourism. The proposed and accepted legal regulation will bring the Czech self-government many advantages such as i) extended powers for self-government; ii) increased revenues to the municipalities´ budgets; iii) the update of such groups of tourists that are exempted from local taxation, and iv) the liability to ensure local taxation for all types of objects providing short-term temporary accommodation.

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