Згідно з Наказом Міністерства освіти і науки України від 28.12.2019 № 1643
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TOURIST FEE: IMPACT ON THE ECONOMY OF THE REGION

Автор: Sveta on .

Cite as APA style citation
Mel'nychenko S. Turystychnyj zbir: vplyv na ekonomiku regionu. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 4. S. 64-73.

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DOI:  http://doi.org/10.31617/visnik.knute.2020(132)05

UDC 338.486.4:332.122

MELNYCHENKO Svitlana,
Doctor of Economics, Professor, Vice Rector on Scientific Work
оf Kyiv National University of Trade and Economics
19, Kioto str., Kyiv, 02156, Ukraine
 
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ORCID ID: 0000-0002-5162-6324

TOURIST FEE: IMPACT ON THE ECONOMY OF THE REGION

Background. Ukraineis the only country in the world where tourist fee rates are differentiated for domestic and inbound tourism from the size of the minimum salary. Different tax rates can lead to reputational losses, as such practice can be considered discriminatory because it does not correspond to the established European one.
The analysis of the recent researches and publications has shown that despite the presence of separate scientific studies on the taxation of tourism entities in terms of accoun­ting for taxes and fees, there is a need to determine the mechanism of tourist fee collection.
The aim of the article is to present the results of the comparative analysis of tourist fee collection mechanisms in the world practice of tourism business and projects to amend the Tax Code of Ukraine on these issues, as well as development of proposals to eliminate the destructive impact of fee collection on domestic tourism.
Materials and methods. The regulatory framework of mainly European countries on the mechanisms of tourist fee payment, the works of domestic scientists and practi­tioners, media materials, Internet resources, as well as the appeal of the professional community to the state authorities to amend Ukrainian legislation have been used in the study. Empirical methods of scientific research have been applied: systematization and generalization, description of the research results and their implementation in practice.
Results. The results of the comparative analysis of the mechanisms of tourist fee payment in the world practice of conducting tourist business and projects of amendments to the Tax Code of Ukraine are presented. Proposals for the elimination of the destructive impact of fee collection on the development of domestic tourism have been developed.
Conclusion. The proposed changes will ensure compliance with the principle of equality of all taxpayers before the law, social justice, prevention of any manifestations of tax discrimination and equal competitive conditions in the market of hotel services, aswellas simplification of the tourist fee administration.
Keywords: tourist fee, tourist tax, payment mechanism, tourist tax rates, domestic tourism, inbound tourism.

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