Tourist tax administration in the fiscal target system for hospitality businesses
Journal: Public and Municipal Finance
Year: 2021

Decentralization reforms cause social challenges and shape a new configuration, conditions and behavioral etiquette for business entities in the fiscal environment of local communities in Ukraine. Destinations with significant tourism potential can form a powerful budgetary resource through local taxes, including tourist tax. The study aims to develop a tourist tax administration system in the context of drawing up local budgets and fiscal targets of hospitality businesses. The dynamics of touri