Transformation of tourist fee under tax legislation of Ukraine: pro and contra
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2018, Vol 36, Issue 1
Abstract
The article is devoted to the study of changing the approaches of the domestic legislator to the tax and legal regulation of the tourist fee. The analysis of modern scientific researches, devoted to the clarification of the place and significance of this element in the modern tax-legal mechanism is carried out. The peculiarities of establishment and introduction of local tax payments in general and tourist fee in particular are determined. The specific competence of local authorities regarding the establishment of the tourist tax rate is singled out. The author argues that the change in the position of the lawmaker in relation to the rate of the specified tax payment leads to a violation of one of the principles enshrined in the Tax Code of Ukraine − equality of all payers before the law, prevention of any manifestations of tax discrimination. It is substantiated that it is necessary to change the option chosen in the current tax law for the differentiation of the tourist fee depending on the provision of services in the context of domestic or inbound tourism. The conclusion is made on the inappropriateness of binding the rate of tourist fee and the size of the minimum wage. The author proposes, in the current economic conditions, to fix in the Tax Code of Ukraine the correlation of the tourist fee rate to one of the listed currencies, providing for the maximum and minimum parameters of the rate.
Authors and Affiliations
А. А. Калінічев
Keywords
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