The role of the tourist tax in the economic development of Russian regions

Subject. The article discusses the tourist tax introduced in 2025. Objectives. The focus is on a comprehensive study of the new local tax, the need for its introduction, and assessment of its impact on the development of Russian regions. Methods. The methodological basis of the study was theoretical and legal foundations of the tourist tax. The study employed general scientific methods and approaches, i.e. analysis of regulatory framework, comparison, generalization, and systematization. Results. The paper presents the main stages of taxation of Russian tourism, considers the expediency of the tax introduction, its elements, weaknesses, and offers measures to address them. It notes that the tax is a source of income for local budgets and, thus, a source of tourist complex financing of a particular territory. The funds received are planned to be used for the maintenance of hotel and tourist services, which will subsequently attract a stream of new customers and lead to an increase in income. Conclusions. The findings revealed disadvantages of the tourist tax: rising prices for hotel accommodation; problems with tax administration and control; unfair pricing policy in resort areas; problems with the basic elements of taxation. The paper suggests possible solutions to the identified shortcomings.