Перелік податкових агентів туристичного збору: de lege lata
The list of tax agents of tourist tax: de lege lata
Author(s): K.K. Nedostup, Н. V. IliushchenkoSubject(s): Law, Constitution, Jurisprudence, Politics and law, Tourism
Published by: Національний юридичний університет імені Ярослава Мудрого
Keywords: separate unit; apartment intermediary organizations; tax agent of tourist tax; individuals – entrepreneurs; legal entity;
Summary/Abstract: The legally established composition of tax agents of tourist tax was analyzed in the article. It was noted that the legislative acts developed and approved by local government, that establish the procedure of collection of tourist tax on the territory the relevant administrative-territorial unit, duplicate the list of tax agents enshrined in subparagraph 268.5.2 of paragraph 268.5 of article 268 of the Tax Code of Ukraine. Definition was formulated “apartment intermediary organizations”. The author’s edition of 268.5.2 of paragraph 268.5 and the addition to the content of subparagraph 268.6.1 of paragraph 268.6 of article 268 of the Tax Code of Ukraine were argued.
Journal: Економічна теорія та право
- Issue Year: 1/2022
- Issue No: 48
- Page Range: 104-121
- Page Count: 18
- Language: Ukrainian