Key opportunities for tax incentives for Russian domestic tourism industry

Гудков А.А.1, Дудина К.Э.1
1 Орловский государственный университет им. И.С. Тургенева

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Volume 7, Number 3 (July-September 2017)

Please, cite as:
Gudkov A.A., Dudina K.E. Osnovnye vozmozhnosti nalogovogo stimulirovaniya otrasli vnutrennego turizma v Rossii // Ekonomika, predprinimatelstvo i pravo. – 2017. – Tom 7. – № 3. – S. 139-150. – doi: 10.18334/epp.7.3.38401.

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=30564890
Cited: 2 by 06.02.2021

Abstract:
The article considers the pressing issues and key opportunities for tax incentives for Russian domestic tourism industry. The authors show the features of obtaining tax advantages by tourism enterprises in the current economic conditions and the main proposed incentive measures that can be implemented in the short term.

Keywords: economy, tourism, tax incentives, taxes, domestic tourism

JEL-classification: H21, L83, H25

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References:

Artemova E.N., Anpilogova V.V. (2007). Sovremennye tekhnologii stimulirovaniya razvitiya turizma v Rossii [Modern technologies to promote tourism development in Russia]. Russian Entrepreneurship. (9). 169-173. (in Russian).
Gudkov A.A., Gudkova A.A. (2017). Klassifikatsiya predpriyatiy vnutrennego turizma dlya tseley ikh nalogovogo stimulirovaniya [Classification of domestic tourism enterprises for the purposes of their tax incentives] Strategy for the development of hospitality and tourism industry. 195-199. (in Russian).
Анализ зарубежного опыта развития внутреннего и въездного туризмаАналитический вестник № 47 (646). (in Russian). Retrieved from http://council.gov.ru/media/files/m7qn478mzUhopFipLvNYSt66AAENHQZJ.pdf
Всемирный экономический форум: Рейтинг стран мира по уровню конкурентоспособности путешествий и туризмаGtmarket. (in Russian). Retrieved from http://gtmarket.ru/news/2015/05/07/7152
Налоговый кодекс РФ (часть вторая)Консультант Плюс. (in Russian). Retrieved from http://www.consultant.ru/document/cons_doc_LAW_28165/
Российские власти хотят стимулировать внутренний туризмLoresconsulting. Retrieved from https://loresconsulting.ru/rossijjskie-vlasti-khotjat-stimulirovat-vnutrennijj-turizm/

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