FEATURES OF CALCULATION AND PAYMENT OF TOURIST TAX IN THE RUSSIAN FEDERATION

This article is devoted to the local tax, introduced on January 1, 2025 instead of the resort fee, the tourist tax. The author separately focuses on the specifics of the payment and calculation of the new tax: it is charged directly from organizations and individuals providing temporary accommodation services; it is included in the cost of accommodation; the tourist tax rate varies depending on the season and region, but cannot exceed the established federal limit. In the process of analyzing the current tax legislation, the specifics of the payment and calculation of the tourist tax were identified, as well as the following topical issues: educational organizations  as taxpayers; preferential categories of individuals whose residence is not taken into account when calculating the tax base. At the end of the work, the author comes to the following conclusions: 1) the use of dormitories as organizations providing temporary accommodation services and not included in the register of classified accommodation facilities seems to be a way to circumvent the tourist tax, since there is no mechanism for the tax service to control those who live in dormitories without student status; 2) it is necessary to expand the list of preferential categories of individuals whose cost of living is not taken into account when determining the tax base of the tourist tax, at the expense of local residents and persons who have left their place of residence and used temporary accommodation services due to force majeure circumstances.