ANALYSIS OF THE SPECIFICS OF THE TOURIST TAX APPLICATION

The tourist tax will be introduced in Russia from January 1, 2025 instead of the resort fee, which is an urgent topic and a huge field for discussion. The article discusses its essence and purpose, as well as the size, collection procedure and payment rules. This article provides a comparative description of the resort fee and the tourist tax. The main focus is on the first tax receipts to municipal budgets. It is concluded that the tax will increase the level of service in the hotel business, finance programs for the development of the tourism industry and ensure sustainable income growth in the regions.