Tourist tax as a new tax in the Russian tax system since 2025: results of the experiment and levy prospects
The work reflects controversial issues concerning introduction of a new tourist tax. The purposes of the study are to overview changes in tax legislation from January 1, 2025 in the field of collecting the tourist tax, features of determining its elements; to identify current problems and find ways...
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Main Authors: | E. L. Gulkova, M. V. Karp, M. V. Tipalina |
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Format: | Article |
Language: | English |
Published: |
Publishing House of the State University of Management
2025-03-01
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Series: | Вестник университета |
Subjects: | |
Online Access: | https://vestnik.guu.ru/jour/article/view/5894 |
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