THE REFLECTION OF THE SHARED ECONOMY IN NATIONAL ACCOUNTING - THE CZECH REPUBLIC CASE

As we see the increasing importance of the shared economy nowadays, there is an objective of potential measurement of the shared economy. More, we observe the tendencies in legal restriction to the shared economy. The national accounting system in the Czech Republic is interested in the shadow economy exhaustive reflection. The shadow economy is not the same as the shared economy. More the shared economy is not even just subset of the shadow economy. These two sets overlap themselves. Further, the sharing itself between economic agents is not new. The new is the sharing for the financial profit possible thank to the new internet and communication applications. In the article the goal is to evaluate impact of the shared economy to the national accounts outputs in the Czech Republic. The analysis itself serves for the qualified decision making about the regulation or even full prohibition of the shared economy as we see in many European cities. In contrary with these tendencies, the shared economy presents the potential for dynamic economic growth. This statement is confirmed with the European Commission in its "European agenda for the collaborative economy - supporting analysis."