The Concept of Development of the Tourism Industry under the Present System of Taxation

  •  M. M. Kachurina    
  •  A. V. Sharkova    
  •  E. E. Konovalova    
  •  N. V. Gubanova    
  •  S. L. Razumovskiy    


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.

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