Visiting lecturer from Podilia State University Ukraine 2022 teaching tax management in wartime Ukraine Part 6

Mrs. Valentine explained that tax revenue from tourists is very important in Ukraine. There are many tourist sites in Ukraine that are very attractive and generate very significant taxes. City tourism, nature tourism, and various other tourist sites are very attractive for foreign and local tourists to visit. All things related to tourists such as hospitality or the like are taxed in Ukraine.


How is the implementation of the existing tax system in Ukraine under conditions? Academics from state universities in Ukraine have given very clear and interesting explanations in international seminars held by STEKOM University. The title of the presentation was "Local taxes: a system of calculation and payment under martial law in Ukraine". The academic name of the Ukrainian State University is Valentyna Borkovska. He has a PhD in Economics. Ms. Valentyna as Associate Professor of Educational and Scientific Institute in the department of Accounting, Business and finance, at Podilia State University.


This activity is part of the implementation of STEKOM University's commitment to increase various international activities in order to realize the vision to become an international class university. Various international activities carried out by STEKOM University continue from year to year. There are sustainable international activities and there are also some unsustainable international activities. All kinds of international activities are accommodated and regulated by the International department of STEKOM University.


Mrs. Valentyna explained that there are several things that apply to the tourist tax in Ukraine. Among them are tax agents and residence (overnight). The tax objects are divided into two categories. The first category is hotels, camping grounds, motels, visitor dormitories, hostels, vacation homes, tourist bases, mountain shelters, rest camps, boarding houses and other types of hotel buildings, health resorts. While the second category is residential buildings and other matters related to residential buildings, apartment cottages, rooms, garden houses, rural areas, other objects used for temporary accommodation (overnight stay). If the tourist tax objects comply with the tax provisions, then they will be taxed in Ukraine.


More about the tourist tax object, Mrs. Valentyna explained that the collection can be done. LTD and private entrepreneurs who prove services for temporary accommodation of people in residence can be collected. also with apartment brokers who send unorganized persons for the purpose of temporary accommodation in residences owned by persons carried out under rental agreements; LTD, which are authorized by the board to make decisions based on the terms of the contract agreed with the respective representative councils are also collectible. A list of tax agents and information about them is posted and bubbled on the board's official website.


Explanation By Valentyna about the tourist tax in Ukraine further on the subject of the tax or the taxpayer. Taxpayers are citizens of Ukraine, foreigners, as well as stateless persons who arrived in the administrative-territorial territory, where the decision of the Council on the formation of the tax apple, and was temporarily accommodated at the place of residence (overnight). The explanation is clear and simple enough that no further explanation is needed.


According to Ms. Valentyna's explanation, the tourist tax rate in Ukraine is quite simple to calculate. Where for each day a person's accommodation in a place of residence (overnight) In the amount of wp up to 0.5 percent (30,000 UAH) - for domestic tourism and up to S percent (300.00 UAM) for tourism the minimum amount of wages, which is established by law on January 3 of the reporting year (tax), for one day of temporary accommodation. Outside of these provisions, tourism in Ukraine will not be taxed.


The last part of the explanation of the tourist tax in Ukraine delivered by Mrs. Valentyna is simple. Number of days of temporary accommodation at the residence. A fairly short and clear explanation at the same time ending the explanation about the tourist tax by Mrs. Valentyna.