New elements of tax policy: tourist tax and advertising fee — current issues based on proven mechanisms

The objective of the study is to analyze the problems and prospects for implementing an updated, improved tax policy in the constituent entities of the country using the example of a tourist tax and an advertising fee. To achieve this goal, we will consider the following tasks: analyze the basics of introducing a tourist tax and an advertising fee, their administrative and financial prospects, and identify the problems. The theoretical significance of the work lies in expanding the scientific understanding of the effectiveness and high adaptability of the updated elements of the updated/modern tax policy based on the use of digital technologies by tax authorities and in the context of the growing digitalization of economic processes in general. Practical significance: the identified problems of the functionality of the tourist tax and advertising fee will help to further minimize tax risks. Research methodology. The economic and general scientific methods used in the scientific and practical research: classification, systems approach, analysis and synthesis, statistical analysis, comparison, induction, systematization made it possible to achieve the stated goal.