ON FINANCIAL CONTROL IN THE PROVISION OF HOTEL SERVICES IN THE RUSSIAN FEDERATION
Journal: BULLETIN OF ECONOMIC SECURITY
№ 3
, 2024
Rubrics: MAIN SECTION
Authors:
1.
Plekhanov Russian University of Economics
Type:
Article
Pages:
from 210
to 213
Status:
Published
Received:
06.07.2024
Accepted:
15.07.2024
Published:
25.07.2024
Language:
Russian
Keywords:
russian federation, legislation, regulatory legal act, system of regulatory legal acts, constitution of the russian federation dated december 12, 1993, federal law of the russian federation, federal law of the russian federation "on state control (supervision) and municipal control in the russian federation" july 22, 2020, federal law of the russian federation "on the basics of tourism activities in the russian federation" dated october 4, 1996, federal law of the russian federation "on migration registration of foreign citizens and stateless persons in the russian federation" dated june 30, 2006, decree of the government of the russian federation "on approval of the rules for the provision of hotel services in the russian federation" № 1853 dated november 18, decree of the government of the russian federation "on approval of the regulations on federal state control (supervision) over the activities of accredited organizations that classify hotels, classify ski trails, classify beaches" № 1042 dated june 29, 2021, financial control, hotel service
Abstract:
Based on the analysis of legal literature and legislation on financial control in the provision of hotel services in the Russian Federation, several judgments are substantiated in the article: financial control should be considered as a kind of state control (but not state supervision); financial control is carried out during taxation of the activities of legal entities engaged in entrepreneurship through the provision of hotel services; financial control may be carried out exclusively by tax authorities; in the subjects of the Russian Federation, departmental regulatory legal acts of tax authorities on the specifics of taxation for the activities of legal entities engaged in entrepreneurship through the provision of hotel services may be adopted.
Based on the analysis of legal literature and legislation on financial control in the provision of hotel services in the Russian Federation, several judgments are substantiated in the article: financial control should be considered as a kind of state control (but not state supervision); financial control is carried out during taxation of the activities of legal entities engaged in entrepreneurship through the provision of hotel services; financial control may be carried out exclusively by tax authorities; in the subjects of the Russian Federation, departmental regulatory legal acts of tax authorities on the specifics of taxation for the activities of legal entities engaged in entrepreneurship through the provision of hotel services may be adopted.
Keywords:
russian federation, legislation, regulatory legal act, system of regulatory legal acts, constitution of the russian federation dated december 12, 1993, federal law of the russian federation, federal law of the russian federation "on state control (supervision) and municipal control in the russian federation" july 22, 2020, federal law of the russian federation "on the basics of tourism activities in the russian federation" dated october 4, 1996, federal law of the russian federation "on migration registration of foreign citizens and stateless persons in the russian federation" dated june 30, 2006, decree of the government of the russian federation "on approval of the rules for the provision of hotel services in the russian federation" № 1853 dated november 18, decree of the government of the russian federation "on approval of the regulations on federal state control (supervision) over the activities of accredited organizations that classify hotels, classify ski trails, classify beaches" № 1042 dated june 29, 2021, financial control, hotel service
russian federation, legislation, regulatory legal act, system of regulatory legal acts, constitution of the russian federation dated december 12, 1993, federal law of the russian federation, federal law of the russian federation "on state control (supervision) and municipal control in the russian federation" july 22, 2020, federal law of the russian federation "on the basics of tourism activities in the russian federation" dated october 4, 1996, federal law of the russian federation "on migration registration of foreign citizens and stateless persons in the russian federation" dated june 30, 2006, decree of the government of the russian federation "on approval of the rules for the provision of hotel services in the russian federation" № 1853 dated november 18, decree of the government of the russian federation "on approval of the regulations on federal state control (supervision) over the activities of accredited organizations that classify hotels, classify ski trails, classify beaches" № 1042 dated june 29, 2021, financial control, hotel service
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