НЕОБХОДИМОСТЬ ПРИМЕНЕНИЯ ГОРОДСКОГО ТУРИСТИЧЕСКОГО НАЛОГА В РЕСПУБЛИКЕ АРМЕНИЯ
Ключевые слова:
городской туризм, Армения, налогАннотация
В статье представлено содержание городского туристического налога и международный опыт его применения. Анализируются основа, ресурсы и предпосылки его применения в Армении. Рассмотрены его географические, экономические и юридические аспекты, проблемы применения и возможные риски. Сделаны практические предложения, в частности: а) предлагается дифференцировать ставку налога по международным и местным отелям, в которых ставка налога будет зависеть от звездности данного заведения. Однако в этом случае могут возникнуть несоответствия между классификацией гостиницы и качеством предоставляемых услуг, б) более эффективным способом налогообложения гостиниц в Армении может быть следующий подход: установить налог, подлежащий уплате в сумма определенного процента от стоимости выбранного номера — на человека в сутки.Библиографические ссылки
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