SPECIFICITY OF APPLICATION OF TOURIST TAX
Abstract
The article is devoted to establishing the specificity of the application of tourist tax in Ukraine in the post-quarantine period on the basis of world experience. The author of the article considers the application of tourist tax in a number of leading tourist destinations in Europe and the world, focusing on approaches to the calculation and calculation of tourist tax. The author emphasizes four ways to calculate and calculate the tourist tax: fixed amount of tourist tax is set for one tourist, the total amount of the fee depends on the number of nights he will spend in the accommodation (the fee is charged for each tourist staying in a hotel room); amount of tourist tax depends on the number of nights spent in the accommodation, but its rate does not depend on the number of people staying in the room; amount of tourist tax is included in the room rate and is charged immediately upon booking for the entire stay in the hotel; amount of tourist tax is calculated as a percentage of the room rate. According to the results of the study, the author concluded that to solve the problems of financing the tourism sector as an alternative measure and introduced a tourist tax designed to accumulate funds from tourists and use them to develop resort and tourism infrastructure in the regions where it is introduced. The author notes that the use of tourist tax in Ukraine is an urgent need due to the need to develop the tourism sector of our economy, support and development of resort and tourist infrastructure, especially in resort regions. At the same time, from the point of view of the development of the tourism industry, both domestic and inbound tourism, it is advisable to consider the issue of temporary abolition of the tourist tax in order to encourage potential tourists to make tourist trips to Ukraine. Besides, the author emphasizes that a number of European countries note the need to temporarily abolish the collection of tourist fees in order to restore international tourist arrivals as soon as possible after the abolition of restrictions and the opening of borders. The abolition of the tourist tax can be a tool to indirectly stimulate the growth of tourist arrivals.
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