The Question of Reforming of System of Taxes and Fees of the Russian Federation in the Context of Establishment and Introduction of Resort Collecting Revisited

摘要

Article is devoted to research problems of formation, development and improvement of system of taxes and fees of the Russian Federation and also standard legal support and fixing of tax legal relationship at this sphere, the analysis of problems of reforming of system of taxes and fees of the Russian Federation in the context of adoption of the Federal law of July 29, 2017 No. 214-FZ "About carrying out an experiment on development of resort infrastructure in the Republic of Crimea, Altai region, Krasnodar region and Stavropol region" is carried out. The purpose of the present article is the research and the analysis of the current state and also prospects and problems of reforming of system of taxes and fees of the Russian Federation in the context of establishment, introduction, collection and transfer of resort collecting as a payment for use of resort infrastructure, elaboration of specific proposals on improvements of standard and legal regulation of tax legal relationship in the specified sphere. For achievement of the designated research objective, the author carries out system statement of doctrinal approaches to such legal phenomena as "the tax system of the Russian Federation" and "the system of taxes and fees of the Russian Federation" on the basis of what existing are specified and own formulations of the specified legal categories are developed. At the same time, on the basis of the carried-out analysis of the existing tax law the place of resort collecting in the system of taxes and fees of the Russian Federation according to its three-level structure is defined. In this article, by means of a research of features of standard and legal regulation of system of regional and local taxes and fees of the foreign countries, next to the Russian Federation (on the example of Belarus, Kazakhstan, Moldova, Uzbekistan, Ukraine), the author carries out the analysis of various approaches of legislators to a problem of standard and legal regulation and fixing resort (hotel; tourist) collecting in the system of regional and local taxes and fees. During the conducted research the author comes to a conclusion about need of improvement of tax legal relationship for the sphere of establishment and introduction of resort collecting, first of all, definition and legislative fixing of the place of resort collecting in the system of taxes and fees of the Russian Federation and also develops the offers regarding introduction of amendments to the existing tax law of the Russian Federation.