ТУРИСТИЧНИЙ ЗБІР: АНАЛІЗ ПРАВОВОГО РЕГУЛЮВАННЯ ПОРЯДКУ СПРАВЛЯННЯ
TOURIST TAX: ANALYSIS OF LEGAL REGULATION OF PAYMENT PROCEDURE
Author(s): K.K. NedostupSubject(s): Law on Economics, Fiscal Politics / Budgeting, Tourism
Published by: Національний юридичний університет імені Ярослава Мудрого
Keywords: element of tax; tax payer; tax agent; tax liability; tax declaration; tourist tax;
Summary/Abstract: Compulsory elements of the tourist tax were analysed. Inconsistencies and legal conflicts, which exist in item 268 of the Tax Code of Ukraine, were revealed. The object of taxation was defined. The proposals for clarification and addition of tax legislation, which regulates the relations in the sphere of payment of tourist tax, were done and justified.
Journal: Економічна теорія та право
- Issue Year: 1/2020
- Issue No: 40
- Page Range: 142-161
- Page Count: 20
- Language: Ukrainian