Russian and Foreign Practice of Tax Regulation of Tourism Business

Abstract

Subjects of research are the mechanism of tax regulation of the tourism industry on the example of foreign countries and the Russian Federation in the context of the coronavirus pandemic.

The purpose of the work is to identify the peculiarities of tax regulation of the tourism industry in Italy, Spain, Switzerland, Costa Rica, the Russian Federation. Although the tax legislation of the Russian Federation does not provide for a tax levied on enterprises and organizations engaged in tourism activities or engaged in the creation of tourist infrastructure, it has two tax-related instruments: preferential taxation of residents of special economic zones of tourist and recreational type and the collection of resort fees in certain Russian regions. The article highlights the types of taxes and fees levied directly or indirectly from tourism activities. It has been established that there are 15 taxes and fees related to tourism activities in the world, which can be classified according to five criteria: environmental friendliness, tourist services, recreation (entertainment), tourism infrastructure, mobility. It is determined that the main reasons preventing the gradual restoration of tourist activity are the periodic appearance of new varieties of COVID-19 and the introduction of restrictions on the reception of tourists. It is established that the most popular measures of state support for the tourism business include the provision of tax benefits, subsidizing operating expenses, deferrals and benefits for rental payments and non-tax payments.

Conclusions are drawn that in order to restore the tourism industry, it is necessary for the state to take comprehensive and special measures, including tax exemption or deferral, support for SMEs or individual participants in the tourism market, for example airlines.