Legal regulation of tourist tax: some problems

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The search for effective sources of filling local budgets leads to the establishment of various local tax payments. The legislator defined the tourist tax as a local tax, the funds from which are credited to the local budget. Is it possible to recognize a certain payment as a «tourist tax» if there are signs of belonging and direction of funds? The article is devoted to some problems of legal regulation of tourist tax in Ukraine. The work focuses on establishing the legal content and essence of the tourist tax, as well as the rules governing the collection of this tax payment. The views of scholars on the legal content of the tourist tax are considered. Based on the analysis of the provisions of the legislation, the peculiarities and some shortcomings of the legal regulation of the collection of tourist tax are revealed. It was found that the normatively defined definition of «tourist tax» does not allow to reveal the essence and highlight the specific features of this mandatory payment. The tourist tax does not belong to the tax payments that are subject to mandatory establishment by local governments, the decision on this payment depends on the discretion of the local government. The substantiation of the establishment of the tourist tax should correspond to the objective needs of a certain territorial-administrative unit, and the definition of the circle of payers of this tax payment should be in accordance with the constitutional bases of guaranteeing the right of ownership. The article provides a list of current regulations governing the collection of tourist tax. The peculiarities and criteria for determining the preconditions for the obligation to pay the tourist tax are revealed. It is noted the need to define and form a conceptual framework that characterizes the essence of the tourist tax and amendments to the Tax Code of Ukraine, which will reflect the updated model of tourist tax. The results of the study can be used in lawmaking and law enforcement, as well as further research.