ПРАВОВІ АСПЕКТИ СПРАВЛЯННЯ ТУРИСТИЧНОГО ЗБОРУ НА УМОВАХ ДОГОВОРУ, УКЛАДАННЯ ЯКОГО ІНІЦІЮЮТЬ ОРГАНИ МІСЦЕВОГО САМОВРЯДУВАННЯ

Abstract

Nedostup К. Legal aspects of tourist tax сollection under the conditions of the contract, which is initiated
by local governments The procedure for concluding and are developed and approved by local governments, were analyzed. The contracts were divided into three groups. The first group includes the contracts with legal entities authorized to collect tourist tax. The second group includes the contracts with legal entities and individual entrepreneurs whose main or secondary activity is related to the provision of temporary accommodation services (with tax agents). The third group includes the contracts with individuals who are not registered as business entity and rent their housing for temporary residence.
The following types of contracts were identified: 1) the bilateral contract which contains the features
of the service contract; 2) the unilateral / bilateral contract which contains the features of the contract of the assignment; 3) the unilateral contract with sequential numbering of its structural elements, with an unspecified subject of the contract and without textual designation of the name of its semantic parts.
The inconsistency of certain terms of contracts, the inconsistency of the name and content of individual items
of the contracts and the incorrect use of economic terminology in the text were installed. The recommendations for amendments to the contract, in particular the formulation of its subject, were created.
The inexpediency of concluding the contracts on the collection of tourist tax by local governments
with subordinate communal enterprises and business entities, which have the status of a tax
agent in accordance with paragraph «a» of subparagraph 268.5.2 of paragraph 268.5 of article 268 of the Tax Code of Ukraine, was substantiated. The attention was focused on the compliance with the purpose
of activity, the subject of activity, responsibilities which are set out in the charter, information about the types of economic activity of utility companies and the subject of contract on the collection of tourist tax, concluded with them by the local government.
The procedure for appointing a legal entity for collection the tourist tax by local government was substantiated. The implementation of this procedure allows to reduce the paperwork and prevents the
unproductive use of working time of employees involved in this process. The paragraph «a» of
subparagraph 268.5.2 of paragraph 268.5 of article 268 of the Tax Code of Ukraine was offered to state in such edition: «to collect the tourist by legal entities and
individual entrepreneurs, which are appointed by the decision of village, settlement, city council or the council of the united territorial community, and in case of providing temporary residence services by individuals who are not registered as business entity». the text of standard forms of contracts
on the collection of tourist tax, which