The Resort Fee in the Context of the Digital Transformation of the Economy

Abstract

The subject of the research is the tools for ensuring the development of the tourism industry in Russia to achieve the goals of the national project «Tourism and the Hospitality industry» in the context of the digital transformation of the economy. The purpose of the work is to identify new vectors for the development of tourism and the hospitality industry through an industry — specific fiscal payment — a resort fee.

The structure of the work is predetermined by the purpose and objectives of the study and includes an analysis of budget support for the implementation of the national project «Tourism and the Hospitality Industry», an assessment of the amounts paid for the resort fee for the entire period of its collection; author’s proposals for improving this fiscal tool in the context of digital transformation of the economy.

The scientific significance of the work lies in the formation of directions for improving the collection of resort fees in the context of the digital transformation of the economy, including determining its size and method of collection, taking into account the presence of a gray area for paying taxes and fees in places of collective accommodation of tourists. As a result of the study, it was revealed that at the moment the collection of a resort fee has a positive effect on filling the budgets of the respective regions, although the insufficient efficiency of its administration does not allow to fully realize the tax potential of its collection mechanism. It is concluded that the resort fee should be modified by inclusion in the Tax Code of the Russian Federation so that municipalities can plan the improvement of resorts and the maintenance of already established infrastructure for years to come.