title: Risk-based assessment of the experiment on collecting resort fees in the Caucasian Mineral Waters
abstract: Introduction. An experiment on collecting resort fees from vacationers is being implemented in the Caucasian Mineral Waters in 2018-2024 in accordance with the Federal Law of July 29, 2017 No. 214-FZ “On the Experiment on the Development of Resort Infrastructure in the Republic of Crimea, Altai Krai, Krasnodar Krai and Stavropol Krai”. The practice is not new; it existed in various forms both in pre-revolutionary and Soviet legislation. At the same time, the best practices of previous periods we
journal: Гуманитарные и юридические исследования