Published in «Journal of Economics, Entrepreneurship and Law»3 / 2017
DOI: 10.18334/epp.7.3.38401

Key opportunities for tax incentives for Russian domestic tourism industry

Gudkov Aleksandr Aleksandrovich, Russia

Dudina Kristina Eduardovna, Russia

Основные возможности налогового стимулирования отрасли внутреннего туризма в России - View in Russian

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Abstract:
The article considers the pressing issues and key opportunities for tax incentives for Russian domestic tourism industry. The authors show the features of obtaining tax advantages by tourism enterprises in the current economic conditions and the main proposed incentive measures that can be implemented in the short term.

Keywords:

domestic tourism, economy, tax incentives, taxes, tourism

JEL-Classification: H21, H25, L83

Citation:
Gudkov A.A., Dudina K.E. (2017). Key opportunities for tax incentives for Russian domestic tourism industry [Osnovnye vozmozhnosti nalogovogo stimulirovaniya otrasli vnutrennego turizma v Rossii]. Journal of Economics, Entrepreneurship and Law, 7(3). (in Russian). – doi: 10.18334/epp.7.3.38401.


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Gudkov A.A., Gudkova A.A. (2017). Klassifikatsiya predpriyatiy vnutrennego turizma dlya tseley ikh nalogovogo stimulirovaniya [Classification of domestic tourism enterprises for the purposes of their tax incentives] Strategy for the development of hospitality and tourism industry. 195-199. (in Russian).
Analiz zarubezhnogo opyta razvitiya vnutrennego i vyezdnogo turizmaAnaliticheskiy vestnik № 47 (646). (in Russian). Retrieved from http://council.gov.ru/media/files/m7qn478mzUhopFipLvNYSt66AAENHQZJ.pdf
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