Abstract
The expediency of using the instrument of special economic zones as an effective resource of socioeconomic development of territories that do not have industrial potential is justified by the example of the formation of the project of a special economic zone of the tourist and recreational type "Ural", located on the territory of the Republic of Bashkortostan. Calculations of economic, financial and budgetary efficiency are presented, indicating that the implementation of this project will ensure the creation of organizational and economic conditions for the activation of the development of domestic tourism in the region and will contribute to the growth of competitiveness not only of the municipalities on whose territory the zone is located, but also of the Republic of Bashkortostan as a whole. The recommendations can be useful for researchers researching the development of tourism in the region, small and medium-sized businesses in the field of tourism, representatives of the executive authorities of the region.
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