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

2017 ◽  
Vol 15 (2) ◽  
pp. 90-101 ◽  
Author(s):  
Aleksandr Gudkov ◽  
Elena Dedkova ◽  
Kristina Dudina

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.

2016 ◽  
Vol 10 (7) ◽  
pp. 101-110
Author(s):  
Андрей Околелов ◽  
Andrey Okolelov

Promotion of agritourism in Russian regions is a key condition for the formation and development of this promising trend of tourism industry. Comprehensive elaboration of regulatory and legal framework, as well as the consolidation and the multifaceted support of the municipal and regional authorities are in need for its implementation. The article is devoted to assessing the current state and development problems of agritourism in Tambov region. Agritourism in Tambov region is at the initial stage. In the region there is a complex of natural, cultural, historical and socio-economic condi- tions for its development. However, there are a number of difficulties (legal, infrastructure and others). The state and regional programs for the domestic tourism development and support for small businesses in rural areas are the most important element for the successful development of rural tourism. The article provides an analysis of tourist potential of Tambov region and identifies the problems and prospects of domestic tourism development. The author describes possibilities of agritourism for promotion and innovative development of domestic tourism, as well as justifies the necessity of the various forms of supporting tourism destinations. Tambov is currently one of the most promising regions of Russia for investments in tourism development, especially agritourism. However, successful development of this kind of business needs not only support at the municipal level. The solution of problem of agritourism development lies at the regional level. In addition, systematic work is needed in the field of professional training in rural tourism activities. For this purpose, in the region a system of continuous education in agribusiness has been developed It includes the implementation of the project activities with school children in the field of rural tourism, professional training of bachelors of technology and organization of excursion services (Agritourism) and advanced training courses for workers of RF Ministry of Agriculture


Federalism ◽  
2021 ◽  
pp. 187-205
Author(s):  
V. V. Selivanov

In 2019 6.6 million people rested in the Crimea. Most of them – 45,2%, rested on the southern coast of the Crimea; 26,8% on the West Coast and 16,3% on the East. However, this figure is 3% less than the tourist flow in 2018, and is still quite far from the peak of popularity of the Crimea in 1988, when 8,3 million people arrived in the region for vacation. The current trend cannot be considered effective enough for the Crimean economy, where tourism is considered one of the priorities.in addition, as the study shows, only 12,4% of the local budget was replenished through taxes on tourism activities. This suggests that a significant part of the tourism industry works in the shadows. In this regard, it is necessary to analyze the current state of the tourism industry in the Crimea and consider the possibilities of the existing tourist potential for the further effective development of the industry. The article reflects the results of the author’s empirical research, reflecting the factors limiting the implementation of innovative projects strategically significant for the tourism industry of the Republic of the Crimea. 


2001 ◽  
Vol 1 (3) ◽  
pp. 265-273
Author(s):  
Tatyana Safronova ◽  
◽  
Alyona Yakusheva

The article is devoted to the analysis of the current state of the hotel market in the Krasnoyarsk region. Today the Krasnoyarsk region is a region of domestic tourism, almost 90% of the tourist flow in the region is formed by residents of the region and other regions of Russia. The degree of development of infrastructure and tourism industry differs significantly in the districts and cities of the region. The structure of the hotel market of the Krasnoyarsk region is represented mainly by chain hotels and private hotels. As a result of the analysis, it was found that, compared to 2019, in 2020, the total number of collective accommodation facilities in the Krasnoyarsk region decreased by 2.9%, the number of hotels decreased by 5.9%, the number of specialized accommodation facilities increased by 3.8%. The capacity indicator and the demand index of the hotel market of the Krasnoyarsk region indicate a steady growth until 2019 and stagnation in 2020, which corresponds to the general socio-economic situation in the Russian Federation. The revenues of the collective accommodation facility of the Krasnoyarsk region have constantly increased: in 2019 they increased by 23.6% compared to 2017 and decreased by 17.46% in 2020. Despite the negative socio-economic processes in the country and the world, the hotel market of the Krasnoyarsk region retains a significant potential for accelerating growth and strengthening its role in the development of the region's economy.


2021 ◽  
Vol 263 ◽  
pp. 05046
Author(s):  
Aleksandr Orlov ◽  
Anna Sudakova

This article studies the existing approaches to the analysis of the highest and best use, defines the specifics of the industry, and considers the main aspects of the analysis. A comprehensive methodology for the analysis of the highest and best use in the course of implementation of investment and construction projects for the purposes of tourism clusters infrastructure development is presented. The aim of the study is to improve the mechanism for the development of tourism clusters infrastructure based on the analysis of the highest and best use of investment and construction projects. The relevance of the article is substantiated by problems and underdevelopment of the tourist infrastructure during the creation and development of territorial clusters. In addition, constituent entities of the Russian Federation do not create favorable investment conditions in the course of construction of various objects of tourist use. The existing approaches to the analysis of the highest and best use of investment and construction projects need to be improved taking into account modern conditions, factors and industry specifics. The article offers an analysis of the current state of domestic tourism in Russia and abroad, identifies factors hindering the functioning and development of investment and construction projects for the purposes of tourism clusters infrastructure development, identifies factors that have a positive impact on the domestic tourism market. Measures are proposed to determine the highest and best use in the course of implementation of an investment and construction project for the tourism cluster of the North Caucasian recreational region and to calculate its effectiveness. An element of scientific novelty and the result of the study is the improvement of approaches to the analysis of the highest and best use of tourism clusters for infrastructure development. The practical significance lies in the application of an improved mechanism for the development of investment and construction projects for tourism clusters objects in Russia.


2017 ◽  
pp. 65-72
Author(s):  
Diana Naherniuk ◽  
Vitalii Rybchak

The article is dedicated to the main problems of development of tourism industry as an instrument of economic development of Ukraine in the conditions of globalization of economic processes. The current state of tourism development in Ukraine was determined and practical propositions on ensuring of economic development of the country owing to tourism were offered. The competitive advantages and weaknesses of tourism industry in Ukraine were studied. Top priority measures to provide incentives for the successful development of inbound and domestic tourism in Ukraine were proposed. It was ascertained that the priority task was creation a competitive national tourism product on the basis of systematic marketing activity aimed at the exact positioning of different types of tourism products adapted to consumers’ requirements and expectations.


2021 ◽  
Vol 1 (1-2) ◽  
pp. 32-39
Author(s):  
Liudmyla Matviichuk ◽  
◽  
Iryna Karpiuk

The article considers the main directions of the quality assurance of tourist services at the region's level. We proved that the qualitative development of tourist regions requires changes in the structure of production of a tourist product and significant changes in the organization of its production. The current state of services in the regions of Ukraine is under the impact of a significant number of factors. The main determinants are the "COVID-19" pandemic spread, increasing number of natural and anthropogenic disasters, the spread of terrorism and hostilities, et cetera. All these factors hinder the development of services. However, to promote domestic tourism as one of the areas of service in Ukraine, the pandemic was more resultative than joined industry reforms. Today, there is an increase in domestic tourists, and the tourism industry could get significant profits from the surge of domestic tourism. However, most of these trips are self-organized. In addition, most current tourists are looking for new experiences that allow relaxing, see and hear, and feel, taste, try, and learn about the area through cuisine, traditions, and ceremonies to take part in them. Therefore, we tried to substantiate new ways to improve the quality of service in the regions of Ukraine. The analysis of factors influencing the quality of regional tourist services is essential for the future development


The tourism industry is an increasingly important element in Ukraine's economy, the vector of development of which is aimed at active integration into the world economy, but at the same time the pace of its development leaves Ukraine at the lowest ranking positions in the world tourism market. In this situation, it is important to study the factors that create obstacles to tourism development in Ukraine and determine the prospects of the domestic tourism market, which should be the basis for implementing measures to realize the tourism potential of Ukraine and stimulate international tourism. The article analyzes the current state of development of the tourism industry of the world and Ukraine. The problematic aspects of the industry development in the country are determined on the basis of the indicators of the tourist competitiveness index. Prospects for the development of the national tourism market are studied. The subject of the article is the current state, problems and prospects of the national tourism market in the context of global trends. The aim is to study the state of the tourism business in Ukraine, identify problems and prospects for the development of the domestic tourism market. Objective: to identify the features of the market of tourist services of Ukraine and the prospects of successful entry into the world market of tourist services. General scientific methods are used: analytical, static, descriptive, comparative and structural-logical analysis. The following results were obtained: based on the study, it was found that the level of development of the tourism market of Ukraine is very low compared to world indicators, despite the fact that Ukraine has a strong tourism potential. It is proved that Ukraine can offer competitive tourist products in all promising tourist areas and has all the opportunities to successfully enter the world tourism market, provided that the existing problems of the domestic industry are overcome. Conclusions: it is necessary to increase the level of the main areas of tourism promotion in Ukraine, which will strengthen the relationship of tourism with other priority areas of development as a whole country and individual regions, which, in turn, will strengthen the economy, fill the budget, increase incomes of the population, the creation of a powerful tourism industry and the preservation of the historical and cultural heritage of the country.


Author(s):  
Natalya Gorshkova ◽  
Ekaterina Shkarupa ◽  
Aleksej Eltoncev

The problems and prospects of the import substitution policy continue to be a strategic priority for the development of the Russian economy. This is due to the presence of imports of certain types of food, which pose a threat to the food security of the territory and the infringement of national interests of the country. The current state support of the agro-industrial complex is aimed at increasing agricultural production in order to ensure import substitution. All this determines the need to improve the process of supporting the agro-industrial complex, create favorable conditions for the effective development of rural areas, increase the financial stability of agricultural producers, ensure a sufficient level of their profitability, create and develop a full-fledged production infrastructure. The purpose of this study is to consider the mechanism for the implementation of import substitution in the agro-industrial complex and possible prospects for its development in modern conditions. The article presents an overview of the existing interpretations of the “import substitution” concept which made it possible to indicate the author’s position regarding the studied phenomenon. The mechanism of import substitution is manifested in the unity of its component mechanisms: organizational and economic, which in turn include certain forms, methods, tools. The potential for further development of the agro-industrial complex import substitution mechanism is represented by the following directions: expansion of grant financing of agro-industrial complex enterprises, the list of targeted preferential short-term lending, strengthening of tax incentives, implementation of projects based on public-private partnership.


2021 ◽  
Vol 20 (1(47)) ◽  
pp. 206-217
Author(s):  
Ya. Goncharenko

The article attempts to systematize the key factors of the development of the domestic tourism industry. The influence of external and internal factors on growth or, conversely, on shrinking of tourist market is determined. The factors that have the greatest impact on the current state of international and national tourism are considered. And also the factors contributing to overcoming the crisis in the industry are identified.


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