Stakeholder perceptions of taxation in hotels and short-term rentals: Evidence from Attica

Abstract

The housing crisis in Greece has led the government to introduce new tax measures target
ing short-term rental accommodations, aiming to alleviate housing shortages while increas
ing tourism revenue. This study examines stakeholders’ tax perceptions in the tourist ac
commodation sector and evaluates the impact of these recent policies. Data were collected
through two questionnaires addressed to Greek travelers and accommodation businesses
in the Attica region. The findings indicate that although the measures may increase tax rev
enues, their effectiveness in addressing the housing crisis remains questionable. Respond
ents reported reduced profitability and higher consumer prices. Additionally, businesses
expressed dissatisfaction with the complexity and instability of the tax system, emphasizing
the need for clearer communication and a simpler, more balanced tax framework that sup
ports both tourism development and housing policy goals.
Keywords: Taxation, VAT, Hotels, Airbnb, Attica
JEL codes: H2; H25; H26