Tax incentives as a factor of effective development of domestic tourism industry in Russia


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License

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.

view full abstract hide full abstract
    • Figure 1. Dynamics of outbound tourism of the Russian citizens and domestic tourist flows over the past 10 years, mln. people, according to the data (Ofitsialnaya statistika...)
    • Figure 2. The functions of taxes through which an effective tax policy is realized
    • Figure 3. Subjects of the tourism market, which are stimulated by tax incentives
    • Figure 4. The main stages of creation and bringing the tourist product to the final consumer in Russia
    • Table 1. Indicators of activities of tourist organizations in Russia, according to the data (Ofitsialnaya statistika ...)
    • Table 2. Percentage of demand and its quarterly changes for the services of domestic tourism according to the survey of organizations engaged in tourism activities, according to the data (Ofitsialnaya statistika ...)
    • Table 3. Classification of domestic tourism enterprises
    • Table 4. Proposed measures of tax stimulation for subjects of the tourist market in the context of domestic tourism