Features of Tax Regulation of the Economy of Impressions on the Example of the Tourism Industry
https://doi.org/10.26794/1999-849X-2022-15-2-128-137
Abstract
The relevance of the study is due to the scientific and practical search for directions of tax regulation of tourism, in particular, summing up the preliminary results of the practice of collecting a resort fee in our country.
The subject of the study is the tax regulation of tourism as one of the leading industries of the impression economy.
The purpose of the work is to analyze the practice of tax regulation of tourism with an emphasis on tourist /hotel/resort) tax/ fee as a mandatory payment specific exclusively for this industry. The study used an institutional approach, content analysis of the legal framework and scientific papers revealing the features of the impression economy, the structure, boundaries and tax regulation of the tourism industry. It is revealed that there is a problem of obtaining correct data on the tourism industry due to the lack of high-quality statistical accounting of tourist trips, tourists, their expenses during the trip. It is proposed to additionally use the Federal Statistical observation form No. 1-TRIPS. Based on the results of monitoring the receipts of the resort fee for 2018–2020, it was concluded that its collection will have a positive impact on the budgets of the respective territories only if the tax rate increases.
The practical signiffcance and scientiffc value of the article lies in the formulated promising directions for improving the resort fee from the standpoint of the theory of taxation and fiscal administration.
About the Author
E. S. Tsepilova
Sochi State University
Russian Federation
Russian Federation
Elena S. Tsepilova — Dr. Sci. (Econ.), Assoc. Prof.; Prof.
Sochi
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Review
For citations:
Tsepilova E.S. Features of Tax Regulation of the Economy of Impressions on the Example of the Tourism Industry. Economics, taxes & law. 2022;15(2):128-137. (In Russ.) https://doi.org/10.26794/1999-849X-2022-15-2-128-137
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