CONFLICTS IN THE LEGAL SUPPORT OF TOURISM TAX TAXATION AND WAYS TO RESOLVE THEM
DOI:
https://doi.org/10.15407/econlaw.2025.03.046Keywords:
legal inconsistencies, local taxation, local taxes and fees, tourist tax, tourist marketAbstract
As a result of the study, a significant fiscal asymmetry between the tourist tax rates applied to domestic and foreign tourists has been identified. This disparity creates risks of fiscal discrimination. The necessity of revising tourist tax rates is substantiated, with emphasis on the principles of tax justice, equity, and neutrality.
A legal ambiguity has been revealed in the interpretation of the term «temporary accommodation», which creates conditions for abuse and inconsistent application of the law. To ensure regulatory clarity, it is proposed to legally define the term «temporary accommodation» by introducing quantitative limits, such as setting a maximum stay duration of 30 or 90 days.
It has been established that the current approach to taxing mountain tourism facilities, particularly mountain shelters, contradicts the logic of sustainable development of mountainous areas. These facilities, beyond their tourist function, play a critically important humanitarian, security, and social role, especially under martial law conditions. Accordingly, it is recommended to introduce a legal exemption of mountain shelters from the tourist tax.
A significant portion of individuals who own housing and provide temporary accommodation services without acquiring the status of an entrepreneur remain outside the scope of tax oversight. The introduction of a simplified declaration system for this category of individuals is justified as a mechanism to enhance fiscal discipline.
The limited access of local self-government authorities to up-to-date registries of tax agents has been analyzed. It is proposed to delegate the function of publishing tax agent registries to the State Tax Service of Ukraine in order to improve transparency and institutional coherence in the administration of the tourist tax.
Summarizing the research findings, a number of proposals have been substantiated to eliminate the legal inconsistencies surrounding the taxation of tourism services in Ukraine. These proposals aim to address the existing contradictions within the Tax Code of Ukraine in line with the fundamental principles of tax law.
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