ТУРИСТИЧЕСКИЙ СБОР: АНАЛИЗ ПРАВОВОГО РЕГУЛИРОВАНИЯ ПОРЯДКА ВЗИМАНИЯ

Автор

, аспирант кафедры гражданского, хозяйственного и экологического права, Украина, г. Днепр

В рубрике

Право;

Подписано в печать

21.02.2020

Номер выпуска

2020 - № 1 (40)

Страница

142-161

Тип статьи

Научная статья

Код УДК

347.73:336.22

ISSN print

2411-5584

Аннотация

Проанализированы обязательные элементы туристического сбора. Обнаружены существующие в ст. 268 Налогового кодекса Украины несогласованности и правовые коллизии. Определен объект налогообложения туристическим сбором. Разработаны и обоснованы предложения по уточнению и дополнению норм налогового законодательства, которые регулируют отношения в сфере взимания туристического сбора.

Ключевые слова

элемент сбора, плательщик сбора, налоговый агент, налоговая декларация, взимание сбора, туристический сбор.

Рецензент

Внешний рецензент

Статья в PDF

142-161

Список литературы

1. Derzhavna kaznacheiska sluzhba Ukrainy (2020). Zvity pro vykonannia Zvedenoho biudzhetu Ukrainy [Reports on implementation of the Consolidated Budget of Ukraine]. Retrieved from https://www.treasury.gov.ua/ua/file-storage/vikonannya-derzhavnogobyudzhetu [in Ukrainian].
2. Kozynets, I. H. (2017). Osoblyvosti pravovoho rehuliuvannia mistsevykh podatkiv i zboriv [Features of legal regulation of local taxes and fees]. Porivnialno-analitychne pravo – Comparative analytical law, 5, 213–216 [in Ukrainian].
3. Oslavskyi, M. (2016). Pravovyi analiz systemy mistsevykh podatkiv i zboriv v Ukraini [Legal analysis of the system of local taxes and fees in Ukraine]. Yurydychna Ukraina – Legal Ukraine, 6, 48–51 [in Ukrainian].
4. Atamanchuk, N. I., & Protsiuk, D. V. (2015). Mistsevi podatky i zbory v Ukraini: suchasnyi stan i perspektyvy reformuvannia [Local taxes and fees in Ukraine: current status and prospects of reform]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu – Scientific Bulletin of Uzhgorod National University, 31 (2), 102–105 [in Ukrainian].
5. Viktorchuk, M. V. (2015). Napriamy harmonizatsii mistsevykh podatkiv i zboriv v Ukraini vidpovidno do zakonodavstva Yevropeiskoho Soiuzu [Directions of harmonization of local taxes and fees in Ukraine according EU legislation]. Chasopys Akademii advokatury Ukrainy – Journal of the Academy of Advocacy of Ukraine, 3 (28), vol. 8, 10–17 [in Ukrainian].
6. Viktorchuk, M. V. (2016). Administratyvno-pravove rehuliuvannia mistsevykh podatkiv i zboriv v Ukraini v umovakh yevrointehratsii [Administrative and Legal Regulation of Local Taxes and Fees in Ukraine in Terms of European Integration]. Extended abstract of PhD thesis. Kharkiv [in Ukrainian].
7. Dumchykov, M. O. (2018). Administratyvno-pravovi zasady reformuvannia systemy zahalnoderzhavnykh ta mistsevykh podatkiv i zboriv v Ukraini [Administrative and legal bases for reforming the system of state and local taxes and fees in Ukraine]. Extended abstract of PhD thesis. Sumy [in Ukrainian].
8. Chvalyuk, A. N. (2014). Zakonodavchi neuzghodzhenosti pry administruvanni turystychnoho zboru [Legislative inconsistencies at administration of tourist collection]. Prykarpatskyi yurydychnyi visnyk – Carpathian Legal Bulletin, 2, 133–142 [in Ukrainian].
9. Boksgorn, A. (2019). Aktualnye problemy pravovogo regulirovaniia vzimaniia turisticheskogo sbora v Ukraine [Сurrent problems of legal regulation of tourist in Ukraine]. LEGEA ŞI VIAŢA – Law and life, 4/2 (328), 18–21 [in Russian].
10. Podatkovyi kodeks Ukrainy vid 02.12.2010. 2755‑VI. (2011). [Tax Code of Ukraine dated December 02, 2010]. Vidomosti Verkhovnoi Rady Ukrainy – Bulletin of Verkhovna Rada of Ukraine, 13–14, 15–16, 17, art. 112. Retrieved from https://zakon.rada.gov.ua/laws/show/2755–17 [in Ukrainian].
11. Pro mistseve samovriaduvannia v Ukraini: Zakon Ukrainy vid 21.05.1997. 280/97‑VR. (1997). [About local self-government in Ukraine. Law of Ukraine dated May 21, 1997]. Vidomosti Verkhovnoi Rady Ukrainy – Bulletin of Verkhovna Rada of Ukraine, 24, art. 170. Retrieved from https://zakon.rada.gov.ua/laws/show/280/97-%D0%B2%D1%80 [in Ukrainian].
12. Dubichynskyi, V. V. (Ed.). (2006). Suchasnyi tlumachnyi slovnyk ukrainskoi movy: 65000 sliv [Modern Ukrainian Explanatory Dictionary: 65 000 words]. Kharkiv: VD «ShKOLA» [in Ukrainian].
13. Pro litsenzuvannia vydiv hospodarskoi diialnosti: Zakon Ukrainy vid 02.03.2015. 222‑VIII. (2015). [About licensing of types of economic activity. Law of Ukraine dated March 02, 2015]. Vidomosti Verkhovnoi Rady Ukrainy – Bulletin of Verkhovna Rada of Ukraine, 23, art. 158. Retrieved from https://zakon.rada.gov.ua/laws/show/222–19 [in Ukrainian].
14. Pro zatverdzhennia Zahalnoho polozhennia pro sanatorno-kurortnyi zaklad: postanova Kabinetu Ministriv Ukrainy vid 11.07.2001. 805. (2001). [On approval of the General Regulations on the health resort. The Decree of the Cabinet of Ministers of Ukraine dated July 11, 2001]. Retrieved from https://zakon.rada.gov.ua/laws/show/805–2001-%D0%BF [in Ukrainian].
15. Pro zatverdzhennia Poriadku akredytatsii zakladu okhorony zdorovia: postanova Kabinetu Ministriv Ukrainy vid 15.07.1997. (1997). [The procedure for accreditation of a health care institution. The Decree of the Cabinet of Ministers of Ukraine dated July 15, 1997]. Retrieved from https://zakon.rada.gov.ua/laws/show/765–97-%D0%BF [in Ukrainian].
16. Pro Derzhavnyi biudzhet Ukrainy na 2020 rik: Zakon Ukrainy vid 14.11.2019. 294‑IX. (2020). [About the State Budget of Ukraine for 2020. Law of Ukraine dated November 14, 2019]. Vidomosti Verkhovnoi Rady Ukrainy – Bulletin of Verkhovna Rada of Ukraine, 5, art. 31. Retrieved from https://zakon.rada.gov.ua/laws/main/294‑IX [in Ukrainian].
17. Nedostup, K. K., & Hres, N. L. (2019). Turystychnyi zbir: oblikovo-ekonomichni ta pravovi aspekty spravliannia [Tourist tax: accounting, economic and legal aspects of management]. Naukovi pratsi NDF – RFI Scientific Papers, 4, 125–140 [in Ukrainian].
18. Pro zatverdzhennia Poriadku nadannia posluh z tymchasovoho rozmishchennia (prozhyvannia) postanova Kabinetu Ministriv Ukrainyvid 15.03.2006. 297. (2006). [The order of providing temporary accommodation (accommodation). The Decree of the Cabinet of Ministers of Ukraine dated March 15, 2006]. Retrieved from https://zakon.rada.gov.ua/laws/show/297–2006-%D0%BF [in Ukrainian].
19. Pro vnesennia zmin do Podatkovoho kodeksu Ukrainy ta deiakykh inshykh zakonodavchykh aktiv Ukrainy shchodo pokrashchennia administruvannia ta perehliadu stavok okremykh podatkiv i zboriv: Zakon Ukrainy vid 23.11.2018. 2628‑VIII. (2018). [About making changes to the Tax Code of Ukraine and some other legislative acts of Ukraine for improvement of administration and revision of the rates of individual taxes and fees. Law of Ukraine dated November 23, 2018]. Retrieved from https://zakon.rada.gov.ua/laws/show/2628–19 [in Ukrainian].
20. Pro turyzm: Zakon Ukrainy vid 15.09.1995. 324/95‑VR. (1995). [About the tourism. Law of Ukraine dated September 15, 1995]. Vidomosti Verkhovnoi Rady Ukrainy – Bulletin of Verkhovna Rada of Ukraine, 31, art. 24. Retrieved from https://zakon.rada.gov.ua/laws/show/324/95-%D0%B2%D1%80 [in Ukrainian].
21. Pro vnesennia zmin do formy Podatkovoi deklaratsii z turystychnoho zboru: nakaz Ministerstva finansiv Ukrainy vid 08.05.2019. 186. (2019). [About making changes to the form of the tourist tax declaration. Order of the Ministry of Finance of Ukraine dated May 08, 2019]. Retrieved from http://sfs.gov.ua/podatki-ta-zbori/mistsevi-zbori/turistichniy-zbir/formi-zvitnosti/73608.html [in Ukrainian].
22. Kodeks Ukrainy pro administratyvni pravoporushennia vid 07.12.1984. 8073‑X. (1984). [Code of Ukraine on Administrative Offenses dated December 07, 1984]. Retrieved from https://zakon.rada.gov.ua/laws/show/80731–10 [in Ukrainian].
23. Pravyla korystuvannia hoteliamy y analohichnymy zasobamy rozmishchennia ta nadannia hotelnykh posluh: nakaz Derzhavnoi turystychnoi administratsii Ukrainy vid 16.03.2004. 19. (2004). [Rules for use of hotels and similar facilities of accommodation and rendering of hotel services. Order of the State Tourist Administration of Ukraine dated March 16, 2004]. Retrieved from https://zakon.rada.gov.ua/laws/show/z0413–04 [in Ukrainian].
24. Pro turystychnyi zbir: lyst HU DFS u Dnipropetrovskii oblasti vid 20.03.2019. 1124/IPK/04‑36‑12‑04‑21. (2019). [About the tourist tax. Letter from the State Tax Service of Ukraine in Dnipropetrovsk region dated March 20, 2019]. Retrieved from https://buhgalter911.com/normativnaya-baza/pisma/gfsu/pro-turistichniy-zbir-1042714.html [in Ukrainian].

Код DOI

10.31359/2411-5584-2020-40-1-142

21.02.2020