THE LIST OF TAX AGENTS OF TOURIST TAX: DE LEGE LATA

Author
, Ph.D. in Legal Sciences, Associate Professor, Associate Professor of the Department of Civil, Ukraine, Dnipro
, PhD. Student of Department of Civil, Economic and Environmental Law, Ukraine, Dnipro

In heading

 Law;

Signed print

 18.02.2022

Issues number

 2022-№1 (48)

Page

 104-121

Type of articles

 Scientific article

Code UDK

 347.73:336.22:346.2:347.19

ISSN print

 2411-5584

Abstract

 The legally established composition of tax agents of tourist tax was analyzed in the article. It was noted that the legislative acts developed and approved by local government, that establish the procedure of collection of tourist tax on the territory the relevant administrative-territorial unit, duplicate the list of tax agents enshrined in subparagraph 268.5.2 of paragraph 268.5 of article 268 of the Tax Code of Ukraine. Definition was formulated “apartment intermediary organizations”. The author’s edition of 268.5.2 of paragraph 268.5 and the addition to the content of subparagraph 268.6.1 of paragraph 268.6 of article 268 of the Tax Code of Ukraine were argued.

Keywords

 separate unit, apartment intermediary organizations, tax agent of tourist tax, individuals – entrepreneurs, legal entity

Reviewer

External reviewer

Article in PDF

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

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Code DOI

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

30.05.2022