%0 Journal Article %T Tourist tax as a tool for generating local budget revenues in the Far Eastern Federal District: opportunities and risks of implementation %A Leshkova, O.V. %A Soldatkin, S.N. %K tourist tax; tourist fee; resort fee; tax policy in tourism; collective accommodation facilities; Far Eastern Federal District; regional development; tourist infrastructure %J Journal of Applied Research %D 2026 %N %P 0 %I ITBO University