title: ПРАВОВАЯ ПРИРОДА И ОСОБЕННОСТИ ЮРИДИЧЕСКОЙ КОНСТРУКЦИИ КУРОРТНОГО СБОРА ПО ДЕЙСТВУЮЩЕМУ РОССИЙСКОМУ ЗАКОНОДАТЕЛЬСТВУ
abstract: The article deals with the legal nature and features of the legal design of the resort fee, established by Federal Law No. 214-FZ of July 29, 2017 «On conducting an experiment on the development of resort infrastructure in the Republic of Crimea, the Altai Territory, the Krasnodar Territory and the Stavropol Territory». Attention is drawn to the fact that the resort fee is a universal practice and previously it was used in the USSR and the Russian Federation, however, it was canceled more than 1
journal: Legal Science and Practice Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia