Subject. This article considers the practice of applying the tourist tax in some certain countries. Objectives. The article aims to analyze the international experience and practices of applying the tourist tax, as well as the impact of tourist flows on the tourism industry. Methods. For the study, I used comparison, generalization, and the empirical method. Results. Based on the analysis of the experience of application of tourist tax in some foreign countries, the article proposes to adapt this experience in terms of tax benefits and introduce it into Russian practice. Conclusions and Relevance. The tourist tax can become a reliable source of income for local budgets. It is important to develop strategic measures to attract tourists by improving the industry. The results of the study can be used in the work of economic and financial authorities, as well as in the educational process.
Keywords: international tourism, tourist tax, tourism industry, tourist flow
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