Why must everything be taxed? Tourist taxes seem to me to be among the most ridiculous. Tourists bring in economic activity which provides far more value than the tourist taxes collected. Taxing something results in less of it; why a city would want to reduce tourism is beyond me. It isn't like tourists are not paying VAT, transport taxes, etc. The business owners that sell to tourists are making more money, which is also taxed and leads to them hiring more people and buying more products.

However leftists love feeding the government even if it is a net loss for economic prosperity. They want to tax everything without understanding that taxes reduce economic activity.You certainly need a minimum level of taxation, but it's a religion with many people. Next time you rent a car, have a look at the various taxes. Then calculate how many taxes the car company is paying for that euro of revenue. The same transaction is ultimately taxed each time to money touches someone.

As far as subletting, that should be handled between the landlord and the tenant: that's a private contract and the government ought not have any say.

If there's a problem with 'drunken neighbors,' then that also should be handled contractually between the co-proprietors of a particular building.

Government intervention isn't necessary for any of this.