MANDATORY PAYMENTS SPECIFIC TO TOURISM INDUSTRY: LEGAL REGULATION OF PROCEDURES FOR COLLECTION IN UKRAINE AND TURKEY

Abstract

The article highlights the procedure for collection of tourist tax in Ukraine, accommodation tax and tourist share in Turkey and outlines the legal acts that govern it. The main legally significant features that reveal the tax and legal nature of these mandatory payments were clarified and the concise logical definition of the tax and legal terms such as “tourist tax”, “accommodation tax”, “tourist share” were formulated with the help of content analysis of Article 268 of the Tax Code of Ukraine, Article 34 of the Expense Tax Law No. 6802, articles 5–6 of the Law of Turkish Tourism Promotion and Development Agency No. 7183 and The General Communique on the Tourism Share Declaration (the Order No. 1). It was proposed to complete the definitive norms of tax legislation with the definition of “accommodation facility”, “temporary accommodation service”, “temporary residence” and their content was formulated. It was noted that at introduction of the tax, the content of the legal norms that establish the order of its collection, should be structured according to the following elements: the taxpayers, the tax benefits and the procedure for their application, the object of taxation, the tax base, the tax rate (limited rate), the procedure for tax calculations, the tax period, the term and the order of tax payment, the term and the order of submission of reports on the calculation and payment of tax. The special attention was paid to the matter that unlike Ukraine where the payers of the tourist tax are travellers, in Turkey the legal relations in the field of accommodation tax and tourist share are not directly related to tourists. It was emphasized that the legally regulated deadlines for submission of declaration to the tax authority and the terms of payment of accommodation tax and tourist share are sufficient and more appropriate than those that are set for the declaration and payment of tourist tax. The existing problem of legislative regulation of the collection of tourist tax in the case of accommodation of travellers in housing owned by a natural person who is not an entrepreneur.