СОСТОЯНИЕ И ПЕРСПЕКТИВЫ РАЗВИТИЯ ТУРИСТСКОЙ ОТРАСЛИ КАК БЮДЖЕТООБРАЗУЮЩЕЙ В РЕСПУБЛИКЕ КРЫМ

Abstract

Insufficient accounting of the trends in worldwide tourism, the psychology of the travel service users, instability of the socio-economic situation due to the imposed sanctions do not allow the tourism industry to compete with manufacturing in tax payments. The material and technical resources of recreational institutions remain far below the world resorts, the fixed assets of recreational collective accommodation facilities are seriously worn, which reduces the competitiveness of the Crimea and requires investments. Assessing and using socially-adequate levers of influence may contribute to the transformation of the Republic of Crimea into a tourist center with its unique historical and cultural heritage and natural resource potential, a source of the federal and regional budgets adjunction, a generally accessible place for people’s recreation and health support. The tax revenue amounts from the tourism and recreation organizations’ activities have been determined. The financing sources and amounts of investment projects have been analyzed. External and internal factors that inhibit the development of the tourist and recreational branch of the CR have been revealed. The course for developing the tourist industry as a budget-funding one has been offered: by bringing the main part of tourism organizations out of the "shadow"; calculating the share in the consolidated budget of the CR, taking into account the multiplicative effect and encouraging investors.