employee from 01.01.2022 to 01.01.2026
Khabarovsk, Russian Federation
Russian Federation
This article examines the development and specific features of the new Russian tourist tax model, enshrined in Chapter 33.1 of the Tax Code of the Russian Federation, with a focus on its implementation in the constituent entities of the Far Eastern Federal District (FEFD). Based on a regulatory analysis, a summary of Russian and international experience, and official statistics, the fiscal potential of the tourist tax for the macroregion is assessed. Rosstat data on the activities of collective accommodation facilities (CAFs) in the FEFD for January–October 2025, as well as regional and municipal regulations governing the introduction and administration of the tourist tax, are used as the information base. The theoretical and methodological basis of the study is based on the authors' previously formulated conclusions regarding the institutional characteristics and legal status of the tourist tax in Russia. Unlike that work, this article takes a practical approach: it calculates potential tax revenues based on actual revenue and CSR occupancy rates, enabling a quantitative assessment of the potential tax revenue at a rate of 1% of the accommodation cost. Regional cases are considered (Khabarovsk Krai, Zabaikalsky Krai, the Republic of Buryatia, Kamchatka Krai, Primorsky Krai, Sakhalin Oblast, the Republic of Sakha (Yakutia), and Amur Oblast), as well as the arguments of both supporters and critics of the tax. It is shown that, given the existing tourist flow and CSR revenues in the Far Eastern Federal District, the tourist tax has a significant, albeit uneven, fiscal effect across regions and requires a balanced adjustment of rates, benefits, and revenue management mechanisms.
tourist tax; tourist fee; resort fee; tax policy in tourism; collective accommodation facilities; Far Eastern Federal District; regional development; tourist infrastructure
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