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Articolul precedent |
Articolul urmator |
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SM ISO690:2012 ГОНЧАРОВА, Елизавета. Проблемные вопросы взимания туристического сбора в Украине. In: Legea şi Viaţa, 2014, nr. 4/2(268), pp. 59-62. ISSN 2587-4365. |
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Legea şi Viaţa | ||||||
Numărul 4/2(268) / 2014 / ISSN 2587-4365 /ISSNe 2587-4373 | ||||||
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Pag. 59-62 | ||||||
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The paper presents a study of some aspects of the mechanism of charging tourist tax in Ukraine, shows the impact of tax legislation on the system of local taxation. Author analyzes the scientific literature and regulatory acts, finds problems of the legal regulation and enforcement regarding the scope of levying tourist tax оn the certain administrative-territorial units of Ukraine. Suggested ways to resolve them and makes offers to improve current standards of legislation, including amendments and additions. Proposed new editions to the relevant articles, i№ order to bring them into line with other legal acts. |
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Cuvinte-cheie слова: туристический сбор, местный налог, плательщик туристического сбора., туризм, налогообложение |
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