MANAGEMENT OF FINANCIAL COLLATERAL TOURIST ACTIVITIES
MANAGEMENT OF FINANCIAL COLLATERAL TOURIST ACTIVITIES
Author(s): Oksana Hnatkovych, Sofia SmolinskaSubject(s): Business Economy / Management
Published by: Międzynarodowy Instytut Innowacji "Nauka - Edukacja - Rozwój"
Keywords: tourism; finance; taxation; regulation; revenue.
Summary/Abstract: The article highlights the features and procedural aspects of the taxation of tourism activities in Ukraine. The structure of taxation of tourism and the possibility of exemptions in the VAT taxation of certain types of tourism and health services.Analyzed the arguments regarding tax disadvantages tourism industry.An elaborate differentiation of rates, given the VAT rates in Ukraine. In addition, confirmed reciprocal dependence of tourism on unemployment.
Journal: International Journal of New Economics and Social Sciences IJONESS
- Issue Year: 2/2015
- Issue No: 2
- Page Range: 17-22
- Page Count: 6
- Language: English