THE NECESSITY OF APPLYING «CITY-TOURISM» TAX IN THE REPUBLIC OF ARMENIA
Keywords:
City tourism, Armenia, tourist taxAbstract
The content of the city tourist tax and international experience of its is presented in the article. The basis, resources and prerequisites of its application in Armenia are analyzed. Its geographical, economic and legal aspects, application problems and potential risks are addressed and practical suggestions are made, in particular: a) it is proposed to differentiate the tax rate according to international and local hotels, in which the tax rate will depend on the star classification of the given establishment. However, in this case, there may be inconsistencies between the classification of the hotel and the quality of the services provided, b) a more effective way of taxing hotels in Armenia can be the following approach: to set the tax to be paid in the amount of a certain percentage of the value of the selected room — per person, per night.References
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