, PhD. Student of Department of Civil, Economic and Environmental Law, Ukraine, Dnipro

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Issues number

2020 - № 1 (40)



Type of articles

Scientific article

Code UDK


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Problem setting. Tax revenues from tourist tax are the source of financial resources, which are necessary for provide the functions and powers of local self-government. The issues of improving of legal regulation of relations, which appear in the sphere of their management, are of particular relevance in the conditions of decentralization of power.
Recent research and publication analysis. The legal regulation of local taxation was explored by Atamanchuk N. I., Victorchuk M. V., Dumchykov M. O. and others. The problematic aspects of regulatory and legal providing administration of tourist tax were identified by Boxgorn A., A. N. Chvalyuk.
Paper objective. The purpose of the article is to analyse the norms of the Tax Code of Ukraine, which regulate the relations in the shear of management of tourist tax and to justify the proposals for improving their content
Paper main body. The legal analysis of current norms of the Tax Code of Ukraine, which regulate the order of management of tourist tax, allowed to install that such required elements of the ta as the object of taxation, the procedure for calculating the tax, the term and manner of reporting aren’t specified in item 268.
The list of persons, who are not the payers of tourist tax, needs to be corrected. The legal entities, listed in mark “є” in item 268.2.2, are subject to exclusion. The tax status of persons, who came for treatment, rehabilitation, rehabilitation in italics, should be specified. The tax liability of the tourist tax payer is calculated on the basis of the number of days of his staying in one place of residence no matter how many berths (rooms) this person
invented. The procedure of returning of overpaid monetary obligations to the tax agent for taxpayer isn”t regulated by the Legislature. The concepts “internal tourism” and “inbound tourism” are intersect oral and they have official interpretation in law, which regulates relations that are related to the organization and implementation of tourism in Ukraine. When the tax and legal conceptual apparatus was expanded, this fact was not taken into
account because of the introduction of differentiated tourist tax rates. With a view to optimize the taxation, installed base of management of tourist tax encourages business entities to conceal early arrival to the place of residence and late checkout. It is justified that the temporary accommodation services received by individual taxpayer in place of residence are the subject to tourist tax. Their list is given in item 268.5.1 of the Tax Code of Ukraine. The one day of temporary accommodation is their physical characteristic.
The algorithms for determining the tax liability of taxpayer and tax agent are different. They should anticipate the application of tax rate which is expressed in the hryvnia per day. Its calculation is carried out in accordance with mathematical rules for rounding up to one hundredth of the hryvnia.
Conclusions of the research. The current legal provision of the tourist tax, namely the content of item 268 of the Tax Code of Ukraine, needs to be corrected.
The offers to make changes to the item 268 of the Tax Code of Ukraine, which are introduced in the article, are aimed at elimination of its contradictions and legal conflicts. They would contribute the consistency and unity of intersect oral terminology. All these in whole will have a positive impact on the level of legal technology of this legal act. The procedure for refunding the overpaid tourist tax by tax agent needs development and legislative fixing.
Short Abstract for an article
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.


element of tax, tax payer, tax agent, tax liability, tax declaration, tourist tax.


External reviewer

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