TOURIST TAX AS A TOOL FOR COMMUNITY DEVELOPMENT: ACCOUNTING, TAXATION, AND INTERNATIONAL EXPERIENCE

Abstract

This study provides a comprehensive analysis of the tourist tax as an effective tool for stimulating the socio-economic development of territorial communities. The theoretical and methodological foundations of accounting and taxation of the tourist levy are examined, including mechanisms for identifying taxpayers, maintaining tourist registries, accounting for privileged categories, and ensuring transparency of financial flows. An important component of the research is a comparative analysis of international practices, which allows identifying key trends in the management of tourism revenues. The experience of European Union cities, including Prague (Czech Republic), Rome (Italy), Berlin (Germany), and Paris (France), is analyzed, where the tourist tax is used not only to replenish municipal budgets but also to develop tourism infrastructure, modernize transport networks, support cultural and educational projects, and implement environmental initiatives. Special attention is paid to differentiated taxation mechanisms, which provide exemptions for certain categories of individuals, including pensioners, military personnel, children, and people with disabilities, thereby regulating tourist flows and ensuring social equity. The study highlights current challenges in accounting for the tourist tax in Ukraine, including the absence of a unified electronic system for registration and control of tax payments, which complicates the planning of local budget revenues. Based on the analyzed international experience, recommendations are proposed for improving accounting procedures, implementing electronic platforms for automation of collection and reporting, and organizing informational and educational campaigns among tourists. The results confirm that optimizing the tourist tax system ensures sustainable economic growth of communities, enhances regional attractiveness, preserves cultural heritage, and promotes responsible tourism practices. The practical significance of the study lies in the potential use of its findings by local government authorities, tourism enterprises, and researchers for the formation of effective policies in the financial support of tourism and the strategic development of communities.