ANALISYS OF PRELIMINARY RESULTS OF AN EXPERIMENT ON RESORT FEE COLLECTING IN SOME RUSSIAN REGIONS

Touristic fee is an actual innovative tax in Russian tax field. The aim of the following study is to make an analysis and rate results of collecting the touristic fee in some Russian regions (which were participants of the experiment) of one year; to compare experts’ preliminary prerequisites on the efficiency of the touristic fee with actual results of them; to compare the practice of applying the touristic fee and changes happened last year with preliminary critical experts’ notes. As it was establish in the study: 1) The actually amount of collected funds turned out to be significantly lower than predicted. 2) Participating regions are developing the managing practice of touristic fee collecting on their own but the central regulation is needed. 3) The problem of lack of logical law status of the touristic fee has not been solved thus a lot of controversial issues held in the practice of the collecting the touristic fee. 4) Deep research is needed to identify the real impact of the touristic fee on the touristic sphere in participating regions (e.g. on the accommodation cost, on the price of a touristic product or service, on the touristic flow, on the infrastructure). Due to modern researches and reality the probability of getting the positive result of the experiment on the touristic fee accommodation in regions of our country is extremely low.

resort tax, tourist tax, tax, tax administration, tourism development, sustainable tourism development, tourism industry, tourism, resort infrastructure, tourism infrastructure.

Tishchuk M. O., Shchepkova I. V. Analisys of preliminary results of an experiment on resort fee collecting in some Russian regions. Business. Education. Law, 2019, no. 4, pp. 289–296. DOI: 10.25683/VOLBI.2019.49.456.