The research features the problems of establishment, introduction and collection of resort fee in the Republic of Crimea, Altai region, Krasnodar region and Stavropol region. The objective of the study is to analyze the Federal law «On carrying out an experiment on development of resort infrastructure in the Republic of Crimea, Altai region, Krasnodar region and Stavropol region» as the fundamental normative legal act fixing the main concept of introduction and collection of resort fee in the Russian Federation, as well as to analyze the law introduced in Altai region «On introduction of a payment for use of resort infrastructure in Altai region»; the law of Krasnodar region «On introduction of resort fee in the territory of Krasnodar region and amendments to the law of Krasnodar region «On administrative offenses»; the law of the Republic of Crimea «About introduction of resort collecting»; the law of Stavropol region «On the matters of carrying out an experiment on development of resort infrastructure in Stavropol region». The subject of the research is resort fee as an element of tax system of the Russian Federation and the important tool of economic policy of the state. The method of the system and structural analysis has allowed the author to consider the legal phenomena as elements of the system and to reveal the conflict aspects arising during implementation of the Federal law «On carrying out an experiment on development of resort infrastructure in the Republic of Crimea, Altai region, Krasnodar region and Stavropol region» and the relevant laws of territorial subjects of the Russian Federation with other federal and regional legislation in the sphere of tax legal relationship regulation on the basis of particular improvement recommendations.
tax system, taxes, fees, resort collecting, an experiment on development of resort infrastructure
