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№ 4/2019

Nauk. pr. NDFI 2019 (4): 125–140https://doi.org/10.33763/npndfi2019.04.125

ACCOUNTING AND TAXATION

NEDOSTUP Kateryna ¹, GRES Natalia ²

¹National Technical University “Dnipro Polytechnic”
²National Technical University “Dnipro Polytechnic”
OrcID ID : https://orcid.org/0000-0003-2897-714X

Tourist tax: accounting, economic and legal aspects of management

One of the sources of local budget revenues is the proceeds from the tourist tax. The purpose of the article is to find out the dynamics of revenues from the tourist fax to the budget, to outline the current accounting and legal problems of its management and also justify the ways of solving them. The problems of legal support for administration of the tourist tax are identified on the basis of the content analysis of the norms of the Tax Code of Ukraine. The changes in the mechanism of taxation by the tourist tax are outlined. It is emphasized that the loss of revenue of the general fund of the local budget is the consequence of an untimely decision of the local selfgovernment to establish the tourist tax. It is proved that if the overpayment of the tourist tax is returned to the payer, the norms of paragraph 43 of Tax Code of Ukraine can’t be applied. The amount of overpaid tourist tax, which is not refunded by the end of the tax period, is considered a tax liability of the tax agent. It should be transferred to the relevant budget within the time limits specified by law. The form of registration of persons who are not payers of the tourist tax, typical correspondence of accounting of payments with the tax payers and the budget are proposed to tax agents. Draft changes to the form of tax declaration of the tourist tax are worked out.

Keywords:revenue of the local budget, tax payer, tax agent, tax declaration, tax revenues, tourist tax

JEL: Н21, Н71, К34, M41

Nedostup K. . Tourist tax: accounting, economic and legal aspects of management / K. Nedostup, N. Gres // Наукові праці НДФІ. - 2019. - № 4. - C. 125-140.

Article original in Ukrainian (pp. 125 - 140)

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