Gaps in resort legislation and the prospects for putting resort fee in Russia

The article discusses the shortcomings of the legislation resorts - the conceptual apparatus and the scope of authority of state and local authorities. The mechanism of collection of tourist tax in the territory of the Russian Federation, founded in the corresponding bill. The author believes that the bill is dispositive and the possibility of implementing its provisions in doubt, offers to study the issue of the establishment of customs and investment incentives, incentives for the conservation and development of domestic resorts.