Hotel Tax Imposition on Households Review of the Principles of Tax Collection (The Four Maxims Adam Smith)

Abstract

—The imposition of hotel taxes on boarding houses needs special attention because the imposition of taxes equivalent to hotel taxes is considered unfair by the community, especially boarding house owners. Local district/city governments as representatives of the state in the regulation regarding the imposition of hotel taxes on boarding houses are expected to be able to create the policy of applying hotel taxes to boarding houses following the principle of tax collection, to increase the compliance of boarding house taxpayers.