The features of the legal regulation of the tourist tax in Russia are investigated. This tax was preceded by another payment – a resort fee. The article identifies and examines the differences between the tourist tax and the resort fee. The funds from the payment of the tourist tax do not have a targeted orientation, but can be spent on the development of tourist infrastructure. In this regard, it is concluded that the name of the tax is largely related not to the direction of expenditure of the income received, but to the type of economic activity subject to taxation. The article suggests that revenues from the payment of tourist tax in Russia due to the possible expansion of the geography of application, changes in the procedure for calculating the tax, and a reduction in the number of benefits may potentially be higher than from the resort fee. The analysis of the legislation on tourist tax has shown that the funds from the payment of tourist tax can really strengthen the financial base of local government, become a new significant source of formation of local budgets. At the same time, it was noted that certain elements of taxation under the tax in question need to be adjusted. For example, there is a need to expand the list of persons for whom the cost of temporary residence services is excluded from the tax base. It is proposed to include citizens who left their place of residence for reasons beyond their control (natural disasters, other circumstances of force majeure) and were forced to settle in a hotel or other place of temporary stay. Such an approach will contribute to the implementation of the general legal principle of justice.

tax, tourist tax, resort fee, budget, budget revenues, object of taxation, benefits and exemptions, tax rates

Kolosov Nikolai Viktorovich – Candidate of Juridical Sciences, Associate Professor, Head of the Department of Administrative and Financial Law, Law Institute, Irkutsk State University (1, K. Marx st., Irkutsk, 664003, Russian Federation), ORCID: 0000-0002-0950-0242, e-mail: kolosovnv@mail.ru

Kolosov N. V. Osobennosti pravovogo regulirovaniya turisticheskogo naloga v Rossijskoj Federacii [Features of the legal regulation of the tourist tax in the Russian Federation] Sibirskij yuridicheskij vestnik [Siberian Law Herald]. 2024, no 4(107), pp. 47–51. – DOI 10.26516/2071-8136.2024.4.47 (in Russian)

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