Article title: TAXATION OF TOURIST ACTIVITY, ACTUAL PROBLEMS IN 2020

Article author: Chernousova Ksenia Sergeevna, Degtyareva Anastasia Valeryevna

Number of pages: 5

Contact mail: a.dektyareva@bk.ru, mks13-05@rambler.ru

Аbout the author:

Annotation:
The article discusses the taxation regimes used by travel agencies, explores the features of paying taxes with a simplified and general taxation system. Attention is also paid to changes in the rates of the Unified Social Tax on insurance premiums. The current changes in tax legislation relating to travel companies in 2020 are considered.