Accommodation Tax as a Tool of Financial Management of Destination: Insights from Selected European Countries

Accommodation tax represents an increasingly important fiscal instrument for financing tourism development and destination management organizations (DMOs). This paper examines the structure, distribution, and utilization of accommodation tax revenues in Slovakia, with comparative insights from Switzerland. Drawing on financial data from 905 Slovak municipalities (2017–2023), the study investigates the relationship between taxation, public–private funding, and sustainability-oriented expenditures. The results highlight that accommodation taxes serve as both a stable and flexible revenue source for DMOs but remain geographically uneven, reflecting disparities in tourism density and local administrative capacity. The study contributes to tourism economics and governance literature by illustrating how destination funding evolves in emerging European economies. Theoretical and practical implications for equitable and sustainable DMO financing are discussed.