2025. aastaks planeeritud majutusteenuste käibemaksumäära tõusu võimalik mõju Tallinna majutusettevõtetele
Laen...
Kuupäev
2024
Kättesaadav alates
27.08.2024
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Magistritöö annab ülevaate Tallinna käibemaksukohustuslastest majutusteenuse pakkujatest, nende käibest ning kasumlikkusest. Töö koosneb 67 leheküljest ning on kirjutatud eesti keeles.
Uurimisülesanne on kas ja kui suures osas mõjutab 2025. aastaks planeeritud majutusteenuste käibemaksutõus Tallinna majutusettevõtteid ja nende kasumlikkust.
Magistritöö eesmärk on analüüsida 2025. aastaks planeeritud majutusteenuste käibemaksumäära tõusu võimalikku mõju Tallinna majutusettevõtetele. Analüüsi tulemusena selgus, et 2022. aastal oli Tallinna majutusettevõtjatel põhitegevusena kokku ligikaudu 180 miljonit eurot käivet. ning 2023. aastaks prognoositi ligikaudu 219 miljonit eurot. Tallinna majutusettevõtete 2022. aasta kumulatiivne tulem on ligikaudu -8,3 miljonit eurot kahjumit ning 2022. aasta majandustulemuste alusel olid peaaegu pooled Tallinnas registreeritud käibemaksukohustuslastest majutusettevõtjad kahjumis.
73% majutusettevõtetest, kes läbi viidud küsitlusele vastasid, on seisukohal, et majutusteenuse käibemaksumäära tõus mõjutaks enim kasumlikkust ning müügitulu suurenemist takistavad enim klientide hinnatundlikkus, tugev konkurents ja sõltuvus hooajalisusest.
The thesis is written in Estonian language and consists 67 pages. The topic of the thesis is up to date because starting from 1st January 2025 a 4 percent higher VAT rate has been established for accommodation services, i.e. the VAT for accommodation services will arise from 9 percent to 13 percent. Tallinn's accommodation companies were analyzed in the master's thesis because Tallinn is visited by the most tourists in Estonia, so the change will affect Tallinn's accommodation companies the most. The novelty lies in the fact that from 2025, a new and higher tax rate for accommodation services will apply, and the possible effects of this change from the point of view of accommodation companies have not yet been analyzed. The results of the analyzis will help better understand the consequences of the VAT increase on the accommodation sector and tax revenues in general, and the results contribute to more informed policy-making. The thesis purpose was to find out whether and to what extent the VAT increase for accommodation services planned for 2025 will affect Tallinn's accommodation companies and their profitability. By increasing the VAT rate for accommodation services, the state may not get the desired result, which means that the collection of state revenues may not increase. In addition, the change it does not reduce VAT differences, but affects the profitability of companies providing accommodation services, the amount of companies providing accommodation services, the number of jobs, and the proportion of unemployed people, and the number of tourists. The aim of thesis was to analyze the possible impact of the increase in the VAT rate for accommodation services planned for 2025 on Tallinn accommodation companies. It turned out that in 2022, Tallinn's accommodation companies had a total turnover of approximately 180 million euros and approximately 219 million euros were forecasted for 2023. The cumulative result of Tallinn's accommodation companies in 2022 is a loss of approximately -8.3 million euros. Approximately half of the companies gained a loss in 2022. The results of the conducted survey, which is based on the answers received with the questionnaire, revealed that 73% of the accommodation companies that responded to the survey are in the opinion that the increase in the VAT rate of the accommodation service would affect profitability the most, and the increase in sales revenue is most hindered by the price sensitivity of customers, strong competition and dependence on seasonality.
The thesis is written in Estonian language and consists 67 pages. The topic of the thesis is up to date because starting from 1st January 2025 a 4 percent higher VAT rate has been established for accommodation services, i.e. the VAT for accommodation services will arise from 9 percent to 13 percent. Tallinn's accommodation companies were analyzed in the master's thesis because Tallinn is visited by the most tourists in Estonia, so the change will affect Tallinn's accommodation companies the most. The novelty lies in the fact that from 2025, a new and higher tax rate for accommodation services will apply, and the possible effects of this change from the point of view of accommodation companies have not yet been analyzed. The results of the analyzis will help better understand the consequences of the VAT increase on the accommodation sector and tax revenues in general, and the results contribute to more informed policy-making. The thesis purpose was to find out whether and to what extent the VAT increase for accommodation services planned for 2025 will affect Tallinn's accommodation companies and their profitability. By increasing the VAT rate for accommodation services, the state may not get the desired result, which means that the collection of state revenues may not increase. In addition, the change it does not reduce VAT differences, but affects the profitability of companies providing accommodation services, the amount of companies providing accommodation services, the number of jobs, and the proportion of unemployed people, and the number of tourists. The aim of thesis was to analyze the possible impact of the increase in the VAT rate for accommodation services planned for 2025 on Tallinn accommodation companies. It turned out that in 2022, Tallinn's accommodation companies had a total turnover of approximately 180 million euros and approximately 219 million euros were forecasted for 2023. The cumulative result of Tallinn's accommodation companies in 2022 is a loss of approximately -8.3 million euros. Approximately half of the companies gained a loss in 2022. The results of the conducted survey, which is based on the answers received with the questionnaire, revealed that 73% of the accommodation companies that responded to the survey are in the opinion that the increase in the VAT rate of the accommodation service would affect profitability the most, and the increase in sales revenue is most hindered by the price sensitivity of customers, strong competition and dependence on seasonality.
Kirjeldus
Magistritöö
Majandusarvestuse ja finantsjuhtimise õppekaval
Märksõnad
magistritööd, majutusteenus, käibemaks, majutusteenuste maksustamine, käibemaksu mõju ettevõtlusele, ettevõtlus