The aim is to find out the relation between the sharing and shadow economy and how influence each other. The partial goal is to analyse a situation in the selected countries. The partial aim is also to summarise the current state of knowledge in the sharing economy services in relation with shadow economy and to suggest possibilities for further research in this area. The partial aim is analysing situation of the shadow and sharing economy in providing accommodation services through Airbnb in the Czech Republic. The aim is also to identify the share of Airbnb accommodation in total accommodation capacity in the Czech Republic.Several methods are used to achieve the goals, such as forming hypothesis, secondary data analysis, questionnaire survey, theoretical output in the form of proposals for further investigation and correlation analysis.
Based on the overview study, two hypotheses were established. The first hypothesis is focused on connection between sharing and shadow economy. The second hypothesis is focused on share of Airbnb accommodation in total accommodation capacity in the Czech Republic. The result of correlation analysis is that sharing, and shadow economy has strong negative correlation. These two topics has common influence. The result shows that non-payment of local tax authorities in the Czech Republic perceive as a significant problem. However, there is no communication between the city and the providers.
Keywords: sharing economy, Airbnb, shadow economy, tourism, accommodationJEL Classification: L83, Z32, O17
