Abstract
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.
Highlights
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
The key problem of development of the domestic tourism industry in Russia is related to the lack of incentives for the market participants, mainly related to economic and taxation fields, which make this sphere unprofitable from the point of view of investments and obtaining of a stable and high entrepreneurial income and, as a consequence, of the growth of its share in the country’s GDP
The essence of applying incentives in tax relations is the obtaining of deferred financial benefits by the state with a positive social and investment effect. The realization of these measures will contribute to the creation of favorable conditions for the functioning of the domestic tourism industry in Russia, which currently needs state support, tax reliefs and the creation of simplified forms in taxation, accounting and reporting
Summary
Introduction of a “recreational deduction” to reduce the tax burden on personal income tax. The size of deduction is determined depending on the time of the year of the tourist trip – 50 thousand Rubles in the period from May 1 to September 30 and 100 thousand Rubles from 1 October to 30 April. Temporary differentiation will help to balance the internal tourist flows reducing the influence of seasonality in some areas and popularizing new forms of recreation
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