MODEL OF THE ORGANIZATION OF TOURIST TAX IN THE RUSSIAN FEDERATION
The relevance of the research topic is determined by the fact that the simulated system of organizing tourist tax in the Russian Federation can not only increase the coverage of tourists in the territory of the experiment but will also partially tax the private sector. Automation of the mechanism will make it possible to include in the experiment those territories where previously it was not advisable due to the high costs of administering the resort fee. The purpose of the article is a description of the tourist tax organization system, combining the work of various executive authorities in the tourism sector. Object of study - tourist tax in the territory of the Russian Federation. The subject of the study is the mechanisms for organizing tourist tax in the territory of the Russian Federation. Problems encountered during the first stages of the implementation of Federal Law No. 214-FZ of 29 July 2017 "On the Conduct of an Experiment for the Development of Resort Infrastructure in the Republic of Crimea, Altay Territory, Krasnodar Territory and Stavropol Territory" (hereinafter referred to as the FZ-214 "Resort Tax") were analyzed and measures were proposed to eliminate them.