Digital Economy and the Regulation of the Sharing Economy in Tourism

The aim of the paper is to point out the main possibilities of sharing economy regulation in accommodation services using the examples of selected cities. The main problems of this phenomenon include a significantly positive impact on improving the income situation of the affected population groups as well as some negative impacts on the development of the local economy. The support of the sharing economy in tourism in Europe and the world was created as part of the support of the digital economy. This is a key point for the understanding and growth of this phenomenon. In the work, we used the literary method to identify selected principles in relation to the topic and analyze selected sources about individual cities, which, based on positive and negative experiences, proceeded to regulate the sharing economy. The main findings primarily include the identification of the benefits of applying the sharing economy on the supply side and critical points from the point of view of tax collection, price increases, disruption of order, and others.