Tax incentives as a factor of effective development of domestic tourism industry in Russia
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Author(s)Aleksandr GudkovLink to ORCID Index: http://orcid.org/0000-0002-4006-4522
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Elena DedkovaLink to ORCID Index: http://orcid.org/0000-0003-3392-2952
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Kristina DudinaLink to ORCID Index: http://orcid.org/0000-0001-5113-7021
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DOIhttp://dx.doi.org/10.21511/ppm.15(2).2017.09
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Article InfoVolume 15 2017, Issue #2, pp. 90-101
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355 Downloads
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Creative Commons Attribution 4.0 International License
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.
- Keywords
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JEL Classification (Paper profile tab)L83, H21
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References19
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Tables4
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Figures4
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- Figure 1. Dynamics of outbound tourism of the Russian citizens and domestic tourist flows over the past 10 years, mln. people, according to the data (Ofitsialnaya statistika...)
- Figure 2. The functions of taxes through which an effective tax policy is realized
- Figure 3. Subjects of the tourism market, which are stimulated by tax incentives
- Figure 4. The main stages of creation and bringing the tourist product to the final consumer in Russia
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- Table 1. Indicators of activities of tourist organizations in Russia, according to the data (Ofitsialnaya statistika ...)
- Table 2. Percentage of demand and its quarterly changes for the services of domestic tourism according to the survey of organizations engaged in tourism activities, according to the data (Ofitsialnaya statistika ...)
- Table 3. Classification of domestic tourism enterprises
- Table 4. Proposed measures of tax stimulation for subjects of the tourist market in the context of domestic tourism
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Current trends in global demographic processes
Sergii Sardak ,
Maxim Korneyev ,
Vladimir Dzhyndzhoian ,
Tatyana Fedotova ,
Olha Tryfonova
doi: http://dx.doi.org/10.21511/ppm.16(1).2018.05
Problems and Perspectives in Management Volume 16, 2018 Issue #1 pp. 48-57 Views: 3677 Downloads: 1068 TO CITE АНОТАЦІЯCurrent local and national demographic trends have deepened the existing and formed new global demographic processes that have received a new historical reasoning that requires deep scientific research taking into account the influence of the multifactorial global dimension of the modern society development.
The purpose of the article is to study the development of global demographic processes and to define the causes of their occurrence, manifestations, implications and prospects for implementation in the first half of the 21st century.
The authors have identified and characterized four global demographic processes, namely population growth, migration, increase of tourism, and change in population structure. It is projected that in the 30’s of the 21st century, the number and growth rates of the world population will reach the objective growth and these dynamics over the next two decades will begin to change in the direction of reducing the growth rates, which will lead to gradual stabilization, and eventually reduce the size of the world population. By the middle of the 21st century, one can observe the preservation of the growth rates of international and domestic migration, the growth of international migration flows from the South to the North and from the East to the West, the strengthening of new economically developed centers of gravity (Canada, Australia and New Zealand), the increase in migration of rural population to cities, as well as urbanization and activation of the metropolises development. The share of international tourists in comparison with the world population will be constantly increasing, and the annual growth rate of the number of international tourists will significantly depend on the world economy and may vary at the several percent level. Permanent change will occur in the age, religious-cultural and socio-economic structure of the population. -
Industrial development in Saudi Arabia: disparity in growth and development
Anis Ali
doi: http://dx.doi.org/10.21511/ppm.18(2).2020.03
Problems and Perspectives in Management Volume 18, 2020 Issue #2 pp. 23-35 Views: 3089 Downloads: 1043 TO CITE АНОТАЦІЯIndustrial development in any nation plays a vital role in the strengthening of the economy and employs human resources as per specifications and directly towards the mainstream of the nation. In Saudi Arabia, there was rapid industrialization for four decades. Some manufacturing industries performed well, while some internal and external business environment factors influenced the others’ performance. The study focuses on historical development, as well as recent trends of well-performing and poor-performing industries of Saudi Arabia. Small manufacturing industries in Saudi Arabia are underdeveloped and need more attention to attain sustainable and progressive growth rate in the form of the number of establishments to enjoy the potential. Manufacture of tobacco, computer, electronics and optics, pharmaceuticals and transport equipment are the deprived and underdeveloped industries of the manufacturing sector. There should be some easy credit schemes for the development of deprived or underdeveloped manufacturing industries. To attain sustainable growth and development of the manufacturing sector, a positive attitude of the government towards underdeveloped manufacturing industries, favorable labor laws, and entrepreneurial awareness, technical and financial assistance are necessary. The growth and development of the manufacturing sector of Saudi Arabia will be helpful in the attainment of goals of Vision 2030.
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Travel and tourism: growth potentials and contribution to the GDP of Saudi Arabia
Anis Ali
doi: http://dx.doi.org/10.21511/ppm.16(1).2018.39
Problems and Perspectives in Management Volume 16, 2018 Issue #1 pp. 417-427 Views: 2368 Downloads: 403 TO CITE АНОТАЦІЯSaudi Arabia is well known in the world for the holy places Makkah and Madinah. Hajjis and visitors come to perform hajj and Umrah every year in Makkah and Madinah from all around the world. Hajj and Umrah visits play a vital role in the inbound tourism of Saudi Arabia. The tourism revenue of Kingdom of Saudi Arabia is increasing absolutely but losing its contribution to the GDP proportionately. So, this paper tries to find out the economic activities of all components of tourism sector which are responsible for the negative trend. It also explains the relationships and variability of tourism revenues and expenditures with GDP and offers suggestions to enhance revenue of tourism sector. This study is based upon secondary data obtained from the website of SAMA (Saudi Arabian Monetary Authority) and General Authority for Statistics of Saudi Arabia. In tourism sector of Saudi Arabia, the increasing trend of expenditures of some economic activities is more than its revenue. The increasing trend of expenditures comparatively its revenues lowering contribution of tourism towards GDP. To improve the level of tourism revenue, government has to provide world class facilities and develop new tourist spots and allow the visitors to visit such places according to the Shariah and Kingdom rules. Government has to focus on developing passenger rail transport and other means of transport to connect all the tourist spots to provide easy conveyance, and on improving and developing tourism sector by helping the government and private organizations that are engaged directly or indirectly in providing services to the domestic and inbound tourists to assure more contribution to GDP.
