ПЕРЕЧЕНЬ НАЛОГОВЫХ АГЕНТОВ ТУРИСТИЧЕСКОГО СБОРА: DE LEGE LATA

Автор

, кандидат юридических наук, доцент, доцент кафедры гражданского, хозяйственного и экологического права , Украина, г. Днепр
, аспирант кафедры гражданского, хозяйственного и экологического права, Украина, г. Днепр

В рубрике

Право;

Подписано в печать

18.02.2022

Номер выпуска

2022-№1 (48)

Страница

104-121

Тип статьи

Научная статья

Код УДК

347.73:336.22:346.2:347.19

ISSN print

2411-5584

Аннотация

В статье проанализирован законодательно закрепленный состав налоговых агентов туристического сбора. Отмечено, что разработанные и утвержденные органами местного самоуправления нормативно-правовые акты, устанавливающие процедуру взимания туристического сбора на территории соответствующей административно-территориальной единицы, дублируют перечень налоговых агентов, закрепленный в подп. 268.5.2 п. 268.5 ст. 268 Налогового кодекса Украины. Сформулирована дефиниция понятия «квартирно-посредническая организация». Обоснованы авторская редакция подп. 268.5.2 п. 268.5 ст. 268 и дополнение содержания подп. 268.6.1 п. 268.6 ст. 268 Налогового кодекса Украины.

Ключевые слова

обособленное подразделение, квартирно-посредническая организация, налоговый агент туристического сбора, физическое лицо – предприниматель, юридическое лицо

Рецензент

Внешний рецензент

Статья в PDF

Economic Theory and Law, 2022-1-104-121

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Код DOI

10.31359/2411-5584-2022-48-1-104

30.05.2022