Tourist tax: first results and prospects

Introduction. Starting from January 1, 2025, municipalities have the right to impose a tourist tax. For this purpose, a new chapter entitled Tourist Tax has been included in the Tax Code of the Russian Federation. The decision on the introduction of a tourist tax and its amount is made by municipali...

Full description

Bibliographic Details

Published in:	Вестник Северо-Кавказского федерального университета no. 3; pp. 133 - 147
Main Authors:	Savtsova, A. V., Domarev, A. A., Volostnikov, M. E., Petrovskaya, A. A., Pogozheva, A. A.
Format:	Journal Article
Language:	English Russian
Published:	North Caucasus Federal University 01.07.2025
Subjects:	guest house hostel hotel inn local budget municipality resort fee tax service temporary places of residence tourist tax
ISSN:	2307-907X
Online Access:	Get full text
Tags:	Add Tag No Tags, Be the first to tag this record!