FROM RESORT FEE TO TOURIST TAX: MUNICIPAL ASPECT

Author(s): Frygin A.V., Sinitsyna E.V.

Rubric: Economy

DOI: 10.21777/2587-554X-2024-4-39-49

Release: 2024-4 (51)

Pages: 39-49

Keywords: tourism industry, domestic tourism, tourism product, regulatory framework, national project “Tourism and Hospitality Industry”, municipal programs and funds, tax instruments, problems during testing

Annotation: The article examines certain aspects of domestic tourism in the context of the conceptual approach developed in the sphere of the tourism industry of the Russian Federation as a result of the adoption of the federal project “Tourism and Hospitality Industry”, which became the basis for the further development of domestic tourism. The dynamics of the tourism industry development is shown. Attention is paid to the consideration of the adverse impact of foreign policy, domestic economic and organizational factors. There is an assessment of the regulatory framework that determines the financial relationships of participants in the tourism industry within the framework of this program area. The authors emphasize that the ongoing practical implementation of the national project in the tourism sector necessitates the development of new approaches and tools in management at the municipal level, stimulating administrative-territorial entities to create new tourism products by improving the financial, economic and organizational apparatus and the use of modern tools. Significant attention is paid to the expansion of the use of telecommunications and information base and issues of practical testing of tax tools, which should contribute to the development of the tourism industry at the regional and municipal levels.

Bibliography: Frygin A.V., Sinitsyna E.V. FROM RESORT FEE TO TOURIST TAX: MUNICIPAL ASPECT // Economics and Management. – 2024. – № 4 (51). – С. 39-49. doi: 10.21777/2587-554X-2024-4-39-49