Experience of taxation of tourism activities

Аннотация

The importance of the tax potential of tourist activity and the possibility of solving the problems facing the country's economy in the context of slowing economic growth determine the relevance of the research. One of the current, not yet solved problem is the problem of optimizing the tax burden, which is based on the anal-ysis of the dependence of economic agents ' behavior to changes in the tax pressure and must take into acco-unt the possibility of opportunistic action on their part, the solution of which will allow to improve the revenue side of the budget. The tax burden for a particular entity is defined as the share of taxes in sales revenue