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...

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發表在:	Вестник Северо-Кавказского федерального университета
Main Authors:	A. V. Savtsova, A. A. Domarev, M. E. Volostnikov, A. A. Petrovskaya, A. A. Pogozheva
格式:	Article
語言:	俄语
出版:	North Caucasus Federal University 2025-07-01
主題:	tourist tax municipality tax service hotel inn hostel guest house temporary places of residence local budget resort fee
在線閱讀:	https://vestnikskfu.elpub.ru/jour/article/view/2998