TENDENCIES OF TAX REGULATION OF THE MARKET OF SANATORIA AND RESORT SERVICES IN UKRAINE
Journal Title: Економіка розвитку - Year 2014, Vol 71, Issue 3
Abstract
Theoretical and practical aspects of tax regulation of the sanatoria and resort services are highlighted. The essence, role and significance of tax regulation of sanatoria and resort business and its functional features are analyzed. A comprehensive assessment of the dynamics of tax regulation conditions of business activity in Ukraine in conjunction with economic prerequisites of intensification of sanatoria and resort ser-vices market has been made. The questions of institutionalization of investment incentives in the tax practice and establishing tax preferences to stimulate the internal market of sanatoria and resort services have been highlighted. As algorithm of streamlining charges for utilizing mineral resources considering the economic nature of the resort rents and its fiscal capacity has been suggested.
Authors and Affiliations
V. Gumeniuk
Keywords
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