Forecasting income from tourist tax

The article investigates all elements of taxation and payers of the local indirect tourist tax, applied from 2025 by the decision of local self-government bodies. Historical milestones and practices of collection are considered in comparison with the resort fee. The need to develop a methodology for forecasting revenues from the tourist tax before its introduction is outlined. Taking into account tourist flows when applying the methods of direct counting, indexation, extrapolation for forecasting, the calculation of revenues from tourist tax for the forecast period is made. The “points of tourist growth” within the subfederal territories are outlined. The dependence of the amount of tax payable on the number of days of temporary residence and the established minimum/maximum rate is determined. International practices and consequences of tourist tax application, which affects the sustainable economic development of municipalities, are summarized.