Step 1: Recognize the Tourism Policy Change in Russia
In January 2025, Russia introduced a new "tourism tax" aimed at controlling and regulating the growing number of tourists visiting the country. This move is designed to raise funds for infrastructure development and to better manage tourist influx.
Step 2: Understand the Purpose of the Tax
The tax is part of a broader strategy to support sustainable tourism, focusing on improving tourism-related services, facilities, and maintaining Russia's cultural heritage sites. The revenue from the tax will also be used to enhance visitor experiences while ensuring that tourism does not harm the environment or local communities.
Step 3: Context
While Bhutan also has a tourism tax, Russia's tax scheme is newly implemented for 2025. This is a significant development in Russia’s tourism policy.
Thus, Russia is the correct answer.