DOI :10.26650/PB/SS10.2019.001.003   IUP :10.26650/PB/SS10.2019.001.003    Full Text (PDF)

Public Finance - The Impact Of Recreational Vouchers On Public Finances And Support For Domestic Tourism

Peter DorčákPeter MarkovičIngrid DorčákováMartin Novysedlák

The paper provides information on the importance of introducing an allowance for recreation in the Slovak Republic. The mentioned allowance has become such a new expense for employers, i.e. for the state and the private sector, after the approval of the National Council of the Slovak Republic from 1 January 2019, as an amendment to the Tourism Promotion Act. Paper outlines the goal, the motive for adopting the amendment to the Act on Tourism in the form of an allowance for recreation and describes the various conditions necessary for the use of the allowance but also various possibilities how this allowance can be used by the employees. At the same time, it specifies the impact of the allowance for recreation as an expense in one of the state institutions, namely the education sector, together with proposed resolution of covering the costs related to it that were not allocated in the budget of University of Economics in Bratislava. At the end of the paper the results of the survey on recreational allowance from the perspective of both employees and employers are shown, providing further details on opinions about the recreational allowance, awareness about the details and plans of implementations in companies. It could be concluded that further dissemination of information about the allowance for recreation is still necessary.



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