At the present stage of development of the Ukrainian state tourism in the country is given close attention, as evidenced by the adoption in 1995 of a special Law of Ukraine «On Tourism» from 15.09.1995, the number 324/95-VR (hereinafter — the Law number 324) and entering into it for duration of about a dozen amendments. The Act sets out the general legal, organizational and socio-economic foundations of the state policy in the field of tourism. Article 6 of the Law № 324 declares tourism one of the priorities of the economy and culture, and announces the creation of favorable conditions for tourism activities through the simplification and harmonization of tax regulation of such activities. The aim of this study is to examine the tax regulation of tourism activities and identify possible ways to reduce the tax burden on its subjects. To achieve this goal it is necessary to solve such problems. First, identify the existing conditions of taxation of different types of tourism taxes. Second — to identify those types of taxes and fees, for which the rate of tourist activities appropriate to reduce or, in general, be excluded from the tax base.

Matters arising in the field of taxation and fees regulated by the Tax Code of Ukraine. It Tax Code of Ukraine is exhaustive list of taxes and charges levied in Ukraine. Section III Tax Code of Ukraine determining the order of calculation and payment of income tax, including for operations involving the sale of travel products or services, the special conditions of taxation for this type of activity is almost unknown. Only Section 5, Art. 154 Tax Code of Ukraine provides for the exemption from taxation of the profits of state enterprises, «International Children’s Center» Artek «as well as» Ukrainian Children’s Center «Young Guard» of activities to improve the health and recreation of children. Preferential income tax rates for the subjects of tourism art. 151 Tax Code of Ukraine also provided. Therefore, for the development of tourism in Ukraine must include the subjects of tourism activities in the list of taxpayers who pay income tax at a reduced rate. When the accrual and payment of value added tax for tourism enterprises and organizations of Section IV Tax Code of Ukraine is also not found significant preferences in comparison with other payers. Thus, according to st.197 Tax Code of Ukraine from taxation to VAT exempt items such medical — health tourism and tourism for the disabled, as rehabilitation services to persons with disabilities, disabled children, spa treatment, rehabilitation and recreation in Ukraine children and the disabled, as also lectures on tourism and local history. Therefore, to improve the conditions for the development of tourism should be amended in Section V Tax Code of Ukraine to reduce the rates of value added tax or tax exemption to this tax tourism products and services.

A special «tourist» tourist tax is the tax that is transferred to the budget of the relevant area. On the basis of Art. 268 Tax Code of Ukraine this fee is charged by entrepreneurs with tourists in the amount of 0.5 to 1% of the cost (excluding VAT) per stay (nights) a visiting tourist. Note that in contrast to the pre-existing resort fee (collected in the resort areas), tourist tax is charged on the entire territory of Ukraine. Naturally, such an additional tourist tax negative impact on the tourism image of any place and at odds with the mentioned in Article 6 of the Law № 324-development principles and accessibility of tourism as a priority of the state policy in this area. Since the total amount of tourist tax, while reducing its rate will not be comparable to the cost of tourist activities in its calculation and payment, and the executive authorities in administration, said tax at all advisable to cancel.

Chapter XIII of the Tax Code of Ukraine provided payment for the land with the land users and land owners. A positive aspect is the availability of exemptions from payment of the tax for legal entities for these types of tourism resources as reserves, national parks, regional landscape parks, botanical gardens, dendrologic and zoological parks, natural monuments, natural reserves, religious or other similar buildings and tons . § In addition, the fee for the land exempted items such medical — health tourism and tourism for the disabled, as a sanatorium and recreational facilities for children and the disabled. Institutions and organizations of sports and sports oriented subjects of sports tourism, is also not required to pay for the land for the land that host sports facilities used for the training process and the competition. However, the subjects of other forms of tourism are required to pay a fee to the ground on the general grounds that, of course, is contrary to the stated objectives of the Act number 324 state regulation of tourism. Since tourism is one of the priorities of the economy and culture of Ukraine, the author believes that st.281 in claim 1 and Article 282 of the Tax Code of Ukraine should be amended in order to establish exemptions from payment of the tax for the subjects and objects of other types of tourism (family , cultural, educational, rural, youth, etc.).

At the request of Article 77 of the Forestry Code of the special use of forest resources is carried out on a fee basis. Countrywide fees charged as a fee for special use of forest resources is odnoimennyysbor. The payers of this tax are forest users. A data subject to tax collection, according to claims. 5 § 1 of Art. 330 Tax Code of Ukraine is, including the use of benefits of forests for tourism purposes. Rate fee for the use of benefits provided by forests establish local councils. Naturally, forest damage when visiting their organized by tourists is minimal and, in my opinion, requires little or no compensation in the form of a special tax. Further, the collection in some way duplicate taxation of land plots allocated for land for forestry purposes under Art. 273 Tax Code of Ukraine. Naturally, such a fee for visiting the forest is an additional financial burden on the subjects of cultural, environmental, sport, rock, etc. Tourism and does not correspond to the declared areas of the state policy in the sphere of tourism. Because the amount of replenishment of local budgets at the expense of reduction of the duty on the size of its stake will be commensurate with the costs of forest users and regulatory authorities for its calculation, payment and administration of optimal is an exception from the provisions of paragraphs tourism. 5 § 1 of Art. 330 Tax Code of Ukraine.

The calculation and payment of the fee for special use of water is regulated by the same section XVI Tax Code of Ukraine. The fee for special use of water is charged for the use of water without its removal from water bodies, including, for the needs of the passenger water transport used for the provision of tourism services. The object of taxation is in such a case, the time of surface water operated passenger fleet (depending on the number of seats). Given the miniscule size of the rate of the fee for special water to the exploited passenger fleet (0.01 USD. Per bed-day operation), the collection of this tax is not economically feasible. So be practical to eliminate the collection of this fee in the operation of passenger fleet of Section XVI Tax Code of Ukraine. Article 240 of the Tax Code of Ukraine states that the environmental tax payers are business entities engaged emissions and discharges of pollutants, disposed waste, polluting mobile transport. In fact, the environmental tax is a monetary compensation for pollution of tourism stakeholders of the environment and the source of funds for its prevention. The purpose of government regulation is tourism, in particular to ensure the constitutionally guaranteed rights of Ukrainian citizens to a safe environment for life, which, of course, is a priority in the regulation of tourism activities. Therefore, establishing incentives for tourism stakeholders in the payment of the environmental tax does not have sufficiently substantiated grounds and inappropriate.

Fee for use of mineral resources — national payment levied for the use of natural resources within the territory of Ukraine, in particular, and for other purposes not related to the extraction of minerals. A variety of sports tourism is caving, so the subject of tourism in receipt of income from tourists visiting the caves and other natural underground cavities will be required to pay a fee for the use of natural resources at a rate set by section 4 of Art. 264 Tax Code of Ukraine. The object of taxation in this case is the size of the underground space (area) of mineral resources — the cave. Note that the rate stipulated by clause 4 of article. 264 Tax Code of Ukraine for the use of caves for speleoturizma (line «exercise other economic activities») are two to three times higher than for the others mentioned in this article kinds of economic activity. Therefore, it is expedient to amend paragraph 4 of Art. 264 Tax Code of Ukraine, instantiating, including the use of caves for tourism with the establishment of the minimum rate of royalty payment or cancel the need for its collection. Since the excise tax, first registration of the vehicle, the fee for the use of radio frequency resource for tourism stakeholders are not critical, and in the provision of tourist services are extremely rare, this study does not address these taxes. Note that Subsection 8 «Features of levying a single tax and the flat tax» Section XX Tax Code of Ukraine for tourism stakeholders, which are small businesses, provided the use of a simplified system of exemption from payment of income tax, the tax on personal income tax, land tax, fee royalties, fees for special use of water, forest resources and the implementation of certain business activities.

Note that tourism stakeholders are the same individuals — «non-entrepreneurs», providing services for temporary accommodation (accommodation), meals, etc. At the request of st.164, article 170 of the Tax Code of UkraineU fee for accommodation and meals for tourists is included in the total taxable income of an individual and is taxed at a rate of 15 percent, and if the monthly income exceeds the amount of ten times the minimum wage — at a rate of 17 percent. Moreover, upon receipt of such income individual required to file a state tax office of the annual declaration of property status and income. Naturally, such a «general» tax rate — comparable greater share of income that is not an incentive for citizens to declare income from the temporary accommodation (accommodation), meals, etc. A complete identification of renters who evade payment of tax on income, is almost impossible. It is therefore necessary to reduce the rate of taxation of such income to the «privileged» level for example Section 2, Art. 167 Tax Code of Ukraine, for example, to 5 percent, without the need for a national annual declaration of property status and income.

Thus, as a result of the study it can be concluded that the tax regulation (taxation) of the subjects of tourism, tourism products and services has significant advantages over other types of entities and economic activity. In the Tax Code of Ukraine, and taxation of tourism facilities provided in fits and starts, not integrated and not harmonized, which is inconsistent with the declared in Art. 6 of the Law № 324 main priorities of the state policy in the sphere of tourism. To reduce the tax burden on the subjects of tourism, it is necessary to amend the relevant sections of the Tax Code of Ukraine in order to reduce rates or cancellation of certain taxes and fees.