Resort fee: theoretical aspect, legal regulation and practice of charging

This article examines a relatively new type of collection for Russian legislation - a resort fee introduced in accordance with Federal Law No. 214-FL "On conducting an experiment on the development of resort infrastructure in the Republic of Crimea, Altai Krai, Krasnodar Krai and Stavropol Krai" dated 29.07.2017. The legal nature of this fee, the historical aspect of its introduction, as well as general legislative provisions governing its accrual, collection and transfer to the budget are characterized.