Report on periodic monitoring of the effectiveness of the regulatory act – Order of the Head of the Siverskodonetsk Military-Civil Administration “On the Establishment of a Tourist Fee on the Territory of the Siverskodonetsk Urban Territorial Community”

1. Type and name of regulatory act Order of the Head of the Siverskodonetsk Military-Civil Administration dated July 5, 2021 No. 1086 “On the Establishment of a Tourist Fee on the Territory of the Siverskodonetsk Urban Territorial Community”
2.

Decision date

Effective date of the decision

July 05, 2021

January 01, 2022

3. Name of the person performing the performance tracking activities Financial Department of the Siverskodonetsk City Military Administration of the Siverskodonetsk District of the Luhansk Region.
4. Objectives of adopting the act

The adopted regulatory act is aimed at:

  • Compliance with the requirements of current legislation, namely Articles 10, 12, 268 of the Tax Code of Ukraine;
  • Establishing appropriate and justified tourist tax rates for citizens of Ukraine, foreigners, as well as stateless persons who arrive in the territory of an administrative-territorial unit where a decision of a village, settlement, or city council on the establishment of a tourist tax is in effect, and are temporarily accommodated in places of residence (overnight stay);
  • Ensuring revenues from the said fee to the community budget, which is a prerequisite for financing community socio-economic development programs;
  • Ensuring openness and transparency of the actions of the local government body.
5. Deadline for implementing measures to track the regulatory act

from 05/25/2026 to 06/25/2026

6. Regulatory act tracking type Periodic tracking
7. Methods for obtaining tracking results Statistical analysis of the indicators of revenue to the community budget from the tourist fee
8. Data and assumptions on which performance was tracked, as well as how the data was obtained

Taking into account the regulatory objectives, the following performance indicators were defined to track the effectiveness of the regulatory act:

  • the amount of revenue from the tourist tax to the community budget;
  • number of tourist tax payers (tax agents);
  • the level of awareness of business entities and/or individuals about the main provisions of the act.
9. Quantitative and qualitative values ​​of the act's performance indicators
1st half of 2024 1st half of 2025 1st half of 2026
Number of tourist tax payers (tax agents), of which:
  • legal entities;
 0 0 0
  • individuals;
 0 0 0
Tourist tax paid, including:
  • legal entities;
 0 0 0
  • individuals;
 0 0 0
The level of awareness of business entities related to state regulation is 100% (the regulatory act is published on the official website of the community in the Regulatory Policy/Regulatory Acts section in accordance with the requirements of the Law of Ukraine "On the Principles of State Regulatory Policy in the Sphere of Economic Activity"). 100% 100% 100%
10.

Assessment of the results of the implementation of the regulatory act and the degree of achievement of the specified goals

Since the beginning of the full-scale invasion of the Russian Federation into Ukraine, the territory has been in the zone of active hostilities and has been subject to full or partial occupation. Due to security factors, destruction of infrastructure and suspension of the activities of business entities, the tourism industry in the territory of the community has completely stopped. During the reporting period, there were no tourist tax revenues to the local budget.

Given this, it is objectively impossible to establish the real degree of achievement of regulatory objectives and determine the effectiveness of the regulatory act for the three-year reporting period.