Tax incentives as a factor of effective development of domestic tourism industry in Russia
| Autor: | Elena Dedkova, Aleksandr Gudkov, Dudina Kr |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2017 |
| Předmět: |
Information Systems and Management
Index (economics) Sociology and Political Science Scopus Domestic tourism tax incentives Tax reform lcsh:Business taxes domestic tourism 0502 economics and business Business and International Management Publication Public economics business.industry 05 social sciences Public relations General Business Management and Accounting Value-added tax Incentive economy tourism Business lcsh:HF5001-6182 Law 050203 business & management 050212 sport leisure & tourism Social Sciences (miscellaneous) |
| Zdroj: | Problems and Perspectives in Management, Vol 15, Iss 2, Pp 90-101 (2017) |
| ISSN: | 1810-5467 1727-7051 |
| Popis: | In the recent period, of significant importance is the topic of ensuring national security, which is based, in particular, on the possibilities of existence of economic systems under the conditions of isolation, the maximum use of one’s own internal resources to ensure import substitution. One of the types of such resources is recreational resources, which can be of interest both for the country’s citizens and foreign citizens. However, a significant impact of geopolitical problems on the development of the tourism industry makes it possible to effectively calculate and most objectively forecast revenues only from its internal component. In this regard, the problem of development of the domestic tourism industry is becoming increasingly relevant with a view to making a positive impact of the sector’s development on the welfare of the state as a whole and the creation of a favorable social climate for citizens. This article, on the basis of the methods of theoretical and empirical research, studies the peculiarities of development of the domestic tourism industry in Russia and examines the need in tax incentives for its effective development. Based on the analysis of the current state of the domestic tourism industry in Russia, the authors propose a division of the subjects of the tourism market, which are targeted by tax incentives, a new system for classifying domestic enterprises indicating the basic requirements and conditions for obtaining support, as well as specific measures of organizational and fiscal provisions for the growth of the domestic tourism market. |
| Databáze: | OpenAIRE |
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