The Question of Reforming of System of Taxes and Fees of the Russian Federation in the Context of Establishment and Introduction of Resort Collecting Revisited

Abstract

Article is devoted to research problems of formation, development and improvement of system of taxes and fees of Russian and also standard legal support and fixing of tax legal relationship at this sphere, analysis of problems of reforming of system of taxes and fees of Russian in context of adoption of Federal law of July 29, 2017 No. 214-FZ About carrying out an experiment on development of resort infrastructure in Republic of Crimea, Altai region, Krasnodar and Stavropol region is carried out. The purpose of present article is research and analysis of current state and also prospects and problems of reforming of system of taxes and fees of Russian in context of establishment, introduction, collection and transfer of resort collecting as a payment for use of resort infrastructure, elaboration of specific proposals on improvements of standard and legal regulation of tax legal relationship in specified sphere. For achievement of designated research objective, author carries out system statement of doctrinal approaches to such legal phenomena as the tax system of Russian Federation and the system of taxes and fees of Russian Federation on basis of what existing are specified and own formulations of specified legal categories are developed. At same time, on basis of carried-out analysis of existing tax law place of resort collecting in system of taxes and fees of Russian according to its three-level structure is defined. In this article, by means of a research of features of standard and legal regulation of system of regional and local taxes and fees of foreign countries, next to Russian (on example of Belarus, Kazakhstan, Moldova, Uzbekistan, Ukraine), author carries out analysis of various approaches of legislators to a problem of standard and legal regulation and fixing resort (hotel; tourist) collecting in system of regional and local taxes and fees. During conducted research author comes to a conclusion about need of improvement of tax legal relationship for sphere of establishment and introduction of resort collecting, first of all, definition and legislative fixing of place of resort collecting in system of taxes and fees of Russian and also develops offers regarding introduction of amendments to existing tax law of Russian Federation.