This research summarizes the arguments and counterarguments within the scientific discussion on the issue of potential tax evasions and increased rental rates that one of innovative home-sharing platforms might causes. The study aims to find possible tax evasion that each property and each host can cause by considering creative activities in tourism marketing and a sharing economy platform, Airbnb in Prague. Besides, the authors identified the potential problems in the rental accommodation market. Systematization literary sources and approaches for solving the problem of sharing economy platforms indicate that although these platforms benefit for some economic, social and environmental issues, they pose some troubles in various markets. Regarding methodological tools of the research method, this paper used a web scraping technique to gain data from the Airbnb website. The authors analysed 13918 accommodations that were rented by 6768 Airbnb users between April 2016 and March 2017. In the study, the authors used the Microsoft Excel 2016 program and a model created by researchers to make calculations. The paper presented the results of an empirical analysis showing that in case the sensitive regulation of the number of nights will apply the potential tax incomes will lower only on 0.98% when considering accommodations and on 6.40% when considering users. In this case, 16832 rental units will appear in the long-term housing market. Moreover, tax evasion becomes more when considering each dwelling instead of each host because some users rented more than one rental accommodation. The research also empirically confirms and theoretically proves that that extended limits for overnight stays yield benefits for costs, supply and demand of rental housing. Those findings can be useful for governments, academicians that are interested in tourism marketing, firms in the accommodation industry that look for new marketing innovations and short or long-term housing market participants such as lessor and lessees.
Keywords: accommodation, tourism, marketing, Airbnb, innovation, home-sharing, Prague, sharing economy, taxation.