Tourist tax as a new tax in the Russian tax system since 2025: results of the experiment and levy prospects | Gulkova | Vestnik Universiteta

Vestnik Universiteta
Vestnik universiteta

ISSN 1816-4277 (Print)
ISSN 2686-8415 (Online)

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Gulkova E.L., Karp M.V., Tipalina M.V. Tourist tax as a new tax in the Russian tax system since 2025: results of the experiment and levy prospects. Vestnik Universiteta. 2025;(1):192-200. (In Russ.) https://doi.org/10.26425/1816-4277-2025-1-192-200

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ISSN 1816-4277 (Print)
ISSN 2686-8415 (Online)

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About the Authors

E. L. Gulkova
State University of Management
Russian Federation

Elena L. Gulkova, Cand. Sci. (Econ.), Assoc. Prof. at the Accounting, Auditing and Taxation Department

Moscow

M. V. Karp
State University of Management
Russian Federation

Marina V. Karp, Dr. Sci. (Econ.), Head of the Accounting, Auditing and Taxation Department

Moscow

M. V. Tipalina
State University of Management
Russian Federation

Maria V. Tipalina, Cand. Sci. (Econ.), Assoc. Prof. at the Accounting, Auditing and Taxation Department

Moscow

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