Tourist tax in international practice

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Implementing a tourist tax could provide a substantial income source for local budgets, enhancing tourism infrastructure.
Analysis of international practices shows the positive impact of tourist flows on the tourism industry and local economies.
Comparison and generalization methods were employed to assess foreign uses of tourist tax as a model for Russian practice.
The findings underline the potential to adapt successful international strategies, especially regarding tax benefits for local communities.

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This analysis reveals the impact of tourist tax on tourism flows in various countries, suggesting beneficial adaptations for local budgets.

Fatima S. Aguzarova (2025) studied this question.

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This analysis reveals the impact of tourist tax on tourism flows in various countries, suggesting beneficial adaptations for local budgets.