Ovcharov, A. O. Evaluation of Tourist Tax Revenues into the Budget System of the Russian Federation

Abstract: The article is devoted to the peculiarity of determining the level of tax revenues from the enterprises of the sphere of tourism. The task is to develop a method of assessment of tourist tax payments taking into account the specifics of tourism as an economic sphere, in particular, uncertain sectoral affiliation. On the basis of official forms of the tax reporting, data on tourist tax revenues into different levels of the budget system of the Russian Federation is systematized. Complexity and ambiguity of their interpretation is also shown. The author of the article offers an approach that would allow to accurately describe the level of tax revenues from the sphere of tourism. In his research the author uses general scientific research methods such as analysis, synthesis, induction and deduction. In case of data on taxes and levies the author uses a particular scientific method of statistical summary and grouping. The author proves that uncertain borders of the tourism sphere do not allow to obtain valid information about volumes and dynamics of tourist tax revenues. Based on the analysis carried out the author concludes that the Russian legislation does not provide particular methods that would describe the mechanism of calculating tax revenues from the tourism sphere. For the first time in scientific literature the author offers a particular method of assessing the level of tourist tax payments and tax burden. This method involves determination of groups of economic activity that are directly or indirectly connected with tourism as well as special factors describing the share of tourism in activities performed by enterprises in each group.

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