Abstract
The main objective of the tax system, which reflects the general patterns formed in this area, and features aspecific country, industry and service tax is a positive impact on the expansion of certain types of activities, andtherefore spheres of business activity and the development of the whole economy. The purpose of this article toreview the main trends in the development of the tourism industry under the present system of taxation.
Highlights
The structure of international trade in services is quite complicated
It should be noted that the tourism industry is not limited to the travel agencies - it includes a whole range of organizations
The provision of tax incentives to these organizations will have an impact on the tourism sector. (Kryukova et al, 2013; Zaernjuk et al, 2014)
Summary
There is an absolute increase in tourism and transport, while at the same time, the share of services in total exports of services is reduced. The effect of reducing sales to continue in the long term, as governments carry out the fight with the state budget deficit by raising taxes. Tourism market is a highly competitive market with opportunities consumer choice among several directions (high elasticity of demand). This sector is sensitive to tax policy. Tourism is one of the priority sectors of the Russian economy, as it is a component of the country's image in the international arena, so it is advisable to revise the rate on value added tax downward
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