00691naa#a2200181#i#450# EN\\bibl\122126 20260510021244.7 2712-7516 20260508b2026####ek#y0engy0150####ca RU Tourist tax as a tool for generating local budget revenues in the Far Eastern Federal District: opportunities and risks of implementation Journal article Moscow ITBO University 2026 0 с. Journal article local Методы налогообложения и налоговая администрация. 336.225 Leshkova Oksana Valer'evna Soldatkin Sergey Nikolaevich zhpi.ru