Theoretical Analysis of Tourism Tax

Abstract

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 analysis of the dependence of economic agents ' behavior to changes in the tax pressure and must take into account 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. The main difficulties in assessing the level of tax burden on the enterprise due to the heterogeneity of taxes and the level of their impact on the economy. First, the tax burden on taxes paid at cost must be measured by the specific weight of these taxes as part of cost. Secondly, taxes paid at the expense of the financial results of the company's activities should be compared with the profit from sales of the main activity.