ІМПЛЕМЕНТАЦІЯ ЗАРУБІЖНОГО ДОСВІДУ СПРАВЛЯННЯ ТУРИСТИЧНОГО ЗБОРУ У ВІТЧИЗНЯНУ ПРАКТИКУ

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Tourism is the leading and stable sector of the economy, which forms the lion's share of world GDP. The tourism industry is an important source of tax revenue for governments around the world. Taxation of tourism has a significant impact on the general welfare of countries, it is a stable source of financial resources of local communities. In the context of Ukraine's European integration, it is important to take into account the positive experience of the international community in building the optimal strategy for reforming the tax system. Therefore, it is important to analyze the experience of the most popular tourist countries, which have introduced and successfully applied the mechanism of accrual and payment of tourist taxes and fees. With the increase in the tourist attractiveness of Ukraine, the issue of taxation in the tourism industry arises. Tourist tax refers to local taxes and fees, which are credited to the general fund of local budgets and go to the needs of the local community, including the development of the tourism segment: improving infrastructure, tourism development, both domestic and inbound, image building and more. Given the foreign experience, the tourist tax can play an important role in shaping the financial resources of the region. The World Tourism Organization estimates that tourist countries receive about 10-25% of their total tax revenue from the tourism sector. In the course of the research the level of visiting Ukraine by foreign tourists was considered, the rating of attractiveness of regions for visiting by tourists was determined. The structure of local taxes and fees, the dynamics of tourist tax revenues to local budgets in recent years are analyzed, the role of tourist taxes in the financing of regions is determined. The main problems of the tax system regarding the collection and administration of local taxes and fees were considered. Recommendations have been made to improve the regulations on this fee, which may affect the tourism sector as a whole and the formation of local budgets, because given the decentralization, city budgets should take into account all options for the receipt of funds. As a result of the study, recommendations are given to increase the fiscal efficiency of the collection of tourist tax.