TOURIST TAX: SPECIAL FEATURES IN UKRAINE AND EUROPEAN COUNTRIES (THE CASE OF FRANCE)
Journal Title: Інфраструктура ринку - Year 2018, Vol 19, Issue
Abstract
The article shows the elements of the tourist tax in accordance with the tax legislation of Ukraine. The authors study European experience of tourist tax collection, paying special attention to details of tourist tax collection in France. In Ukraine, the rates of tourist taxes are proposed to differentiate depending on the hotel's specific character. Requirements for more rigorous control and security of the revenue targeted use from tax collection are determined.
Authors and Affiliations
T. V. Holoborodko, U. I. Yershova
Keywords
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- EP ID EP665575
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