MANAGEMENT OF FINANCIAL COLLATERAL TOURIST ACTIVITIES
Journal Title: International Journal of New Economics and Social Sciences - Year 2015, Vol 2, Issue 2
Abstract
The article highlights the features and procedural aspects of the taxation of tourism activities in Ukraine. The structure of taxation of tourism and the possibility of exemptions in the VAT taxation of certain types of tourism and health services.Analyzed the arguments regarding tax disadvantages tourism industry.An elaborate differentiation of rates, given the VAT rates in Ukraine. In addition, confirmed reciprocal dependence of tourism on unemployment..
Authors and Affiliations
Oksana Hnatkovych, Sofia Smolinska
Keywords
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