Elena Sergeevna Tsepilova

The relevance of choosing small towns as a research object is due to the fact that improving the lives of their residents has been declared a strategic priority for the state. This issue is being implemented within the framework of the federal project «Creating a comfortable urban environment» of the national project «Infrastructure for Life». The subject of the study is the regional policy in the Russian Federation in relation to small towns in the existing model of fiscal federalism. The purpose of the work is to analyze the current problems of small towns as objects of regional policy in the context of fiscal federalism and to develop recommendations for their leveling. The research applied methods of systematization, analysis of the regulatory framework and dynamics of statistical indicators. In-depth expert interviews with key representatives of various spheres of management in small towns of the Russian Federation were used as an information base. As a result of the study, the problems of the development of small towns in the Russian Federation are actualized, descriptive statistics of individual indicators of small towns are calculated, the primary problem of small towns in the context of budgetary federalism is identified – the insufficiency of the revenue side of the local budget, promising areas of regional state policy in relation to small towns are identified within the framework of the existing model of budgetary federalism. The practical significance of the study lies in the developed recommendations for optimizing regional policy in relation to small towns, which can be used by the relevant authorities. The conclusion is made: taking into account the uneven distribution of small towns across the territory of the Russian Federation, their development will enhance the process of economic alignment of the regions.

Введение. Актуальность темы представленной работы заключается в научном поиске эффективных бюджетных и фискальных инструментов развития туризма в туристских и нетуристских регионах России вне зависимости от наличия природных рекреационных аттракций. Целью исследования является совершенствование отраслевого государственного финансирования и налогообложения этих секторов экономики для достижения целей национального проекта «Туризм и гостеприимство». Материалы и методы. В работе проведен анализ нормативной правовой базы, информационных документов органов государственной власти федерального, регионального и местного уровней, научных исследований в области бюджетного и налогового регулирования в индустрии туризма и гостеприимства по состоянию на начало 2025 года. Статья базируется на концептуальных принципах региональной экономики, экономики туризма, теории налогообложения и налогового администрирования; были использованы методы научной систематизации данных, анализа и группировки для оценки эффективности инструментов развития туризма. Результаты исследования. В результате проведенной работы сформированы направления совершенствования отраслевого государственного финансирования и налогообложения туризма и гостеприимства с учетом неблагополучной экологической обстановки части пляжной зоны Краснодарского края зимой – весной 2025 г. Обсуждение и заключение. В рамках настоящего исследования был проведен всесторонний анализ отраслевого государственного финансирования и налогообложения туризма и индустрии гостеприимства. Сделан важный вывод о том, что в 2025 г. наблюдаются две разнонаправленные тенденции налогового регулирования развития этих видов экономической деятельности: с одной стороны, нулевая ставка НДС должна тормозить рост цен на турпродукты, с другой стороны, туристический налог их увеличивает. Introduction. The relevance of the topic of the presented scientific article lies in the scientific search for effective budgetary and fiscal tools for the development of tourism in the tourist and non-tourist regions of Russia, regardless of the availability of natural recreational attractions. The aim of the study is to improve sectoral government financing and taxation of these sectors of the economy in order to achieve the goals of the national project «Tourism and Hospitality». Materials and Methods. The paper analyzes the regulatory legal framework, information documents of state authorities at the federal, regional and local levels, scientific research in the field of budget and tax regulation in the tourism and hospitality industry, as of the beginning of 2025. The article is based on the conceptual principles of regional economics, tourism economics, the theory of taxation and tax administration; methods of scientific data systematization, analysis and grouping were used to evaluate. Results. As a result of the work, directions for improving sectoral state financing and taxation of tourism and hospitality were formed, taking into account the unfavorable environmental situation of part of the beach zone of the Krasnodar Territory in winter-spring 2025. Discussion and Conclusion. Within the framework of this paper, a comprehensive analysis of sectoral state financing and taxation of tourism and the hospitality industry was carried out. An important conclusion is made that in 2025 there are two opposite trends in tax regulation of the development of these types of economic activity: on the one hand, Zero VAT Rate should slow down the growth of prices for tourism products, on the other hand, the tourist tax increases them. Keywords: tourism, hospitality industry, domestic tourism, inbound tourism, tourist territory, value added tax, tourist tax.

Актуальность темы исследования заключается в научном поиске перспектив действующего в РФ налогового эксперимента по взиманию курортного сбора. Постановка проблемы состоит в обеспечении налоговых условий достижения целей национального проекта РФ «Туризм и индустрия гостеприимства». Цель исследования – совершенствование отраслевого фискального платежа – курортного сбора. Материалы и методы. В рамках данного исследования был проведен глубокий анализ законодательной базы, а также информационных и отчетных документов, поступающих от Министерства экономического развития Российской Федерации и региональных администраций, которые занимаются администрированием курортного сбора. Помимо этого, анализировались научные исследования, акцентирующие внимание на аспектах налогового управления в индустрии туризма и гостеприимства, актуальных на начало 2024 года. В ходе исследования мы опирались на фундаментальные принципы экономики туризма и государственной налоговой политики. Наш подход включал использование методов аналитической систематизации данных, сравнительного анализа для оценки эффективности налогового механизма, а также применение статистических методов для детального анализа количественных показателей, связанных с введением и контролем за курортным сбором. Такой многогранный подход позволил всесторонне оценить текущее состояние и определить возможные направления развития курортного сбора в Российской Федерации. Результаты исследования. В результате работы сформированы направления совершенствования курортного сбора, включая уточнение его сущностной правовой основы, размера и порядка администрирования на 1 января 2024 г., с учетом наличия большой зоны ухода от его уплаты в местах коллективного размещения туристов. Обсуждение и заключение. В рамках настоящего исследования был проведен всесторонний анализ правовых основ и экономической сущности курортного сбора, что позволило глубже понять его роль и место в системе налогового регулирования в Российской Федерации. Обсуждение результатов исследования выявило не только прямые, но и косвенные эффекты от введения курортного сбора, особенно в контексте современных экономических и социальных вызовов. Сделан ключевой вывод о том, что курортный сбор должен быть кодифицирован посредством включения в Налоговый кодекс Российской Федерации, переименован в туристский сбор, чтобы его могли вводить не только в курортных дестинациях для благоустройства и поддержания рекреационной инфраструктуры, но и в целях развития инфраструктуры туризма. Следовательно, анализ курортного сбора в России выявляет его как комплексную и многогранную природу, требующую интеграции научных данных и опыта практического применения. В перспективе это даст возможность совершенствовать налоговую практику, соответствующую потребностям всех участников индустрии туризма и гостеприимства. The relevance of the research topic lies in the scientific search for prospects for the current tax experiment in the Russian Federation on the collection of a resort fee. The problem statement is to ensure tax conditions for achieving the goals of the national project of the Russian Federation "Tourism and Hospitality industry". The purpose of the study is to improve the sectoral fiscal payment – the resort fee. Materials and methods. Within the framework of this study, a thorough analysis was conducted on the legislative framework, as well as informational and reporting documents from the Ministry of Economic Development of the Russian Federation, the Federal Tax Service, and regional administrations...

The relevance of choosing small tourist towns with a population of up to 50 thousand inhabitants as research objects in terms of supporting small and medium-sized enterprises (SMEs) is explained by the difficulty of achieving financial self-sufficiency of these territorial entities. The subject of the study is the system of state support for SMEs in small tourist cities of Russia. The objectives of the work are to assess the current development of SMEs in small tourist towns, systematize measures and tools of state support for SMEs and develop proposals for their improvement. The hypothesis of the study is the assumption that small and medium-sized businesses are a catalyst for the economy of a small tourist city. The article combines the concepts of "small town", "tourist territory", "resort town", "small tourist town". As research methods, the article applied a systematic approach to the study of the characteristics of SME activities in small tourist towns, analysis of the regulatory framework, statistical analysis of the dynamics of SME performance indicators. The practical significance of the study lies in the formation of proposals based on the systematization of state support measures for SMEs in relation to small tourist towns, providing for increased transparency of information and simplified reporting on support measures provided to SMEs; stimulating local brands; improving the investment climate by reducing the complexity of business procedures through the creation of roadmaps; development of tourist clusters through participation in more global value chains; providing high-speed Internet access and promoting high-speed broadband access to it. The tax instrument is the tourist tax introduced from 2025, the introduction of which is ambiguously assessed by experts due to the fact that it will be levied from places of collective accommodation of tourists, increasing the tax burden on them and thereby causing hoteliers to leave the shadow sector.

The subject of the research is the tools for ensuring the development of the tourism industry in Russia to achieve the goals of the national project "Tourism and the Hospitality industry" in the context of the digital transformation of the economy. The purpose of the work is to identify new vectors for the development of tourism and the hospitality industry through an industry—specific fiscal payment – a resort fee. The structure of the work is predetermined by the purpose and objectives of the study and includes an analysis of budget support for the implementation of the national project "Tourism and the Hospitality Industry", an assessment of the amounts paid for the resort fee for the entire period of its collection; author's proposals for improving this fiscal tool in the context of digital transformation of the economy. The scientific significance of the work lies in the formation of directions for improving the collection of resort fees in the context of the digital transformation of the economy, including determining its size and method of collection, taking into account the presence of a gray area for paying taxes and fees in places of collective accommodation of tourists. As a result of the study, it was revealed that at the moment the collection of a resort fee has a positive effect on filling the budgets of the respective regions, although the insufficient efficiency of its administration does not allow to fully realize the tax potential of its collection mechanism. It is concluded that the resort fee should be modified by inclusion in the Tax Code of the Russian Federation so that municipalities can plan the improvement of resorts and the maintenance of already established infrastructure for years to come.

The subject of this article is the analysis of aggregated tax indicators of the activity of controlled foreign corporations: the amount of tax payable; the number of controlled foreign corporations; the number of taxpayers who control them. The author analyzes tax indicators of the activity of controlled foreign corporations owned by tax residents of the Russian Federation on corporate income tax and personal income tax; as well as examines potential proceeds from tax imposed on personal fixed income, which will be applicable for 2020. Research methodology is based on the key provisions of international taxation; tax analysis is conducted according to the open data from the reports of the Federal Tax Service for the period from 2015 to 2019 in the federal and regional context with application of analytical, comparative and statistical methods. The scientific novelty consists in interpretation of results acquired from the analysis of tax indicators of the activity of controlled foreign corporations, which allowed spotting trends in their dynamics for determination of feasible variants of tax regulation of such companies. The conclusion is made that the number of taxpayers who control such corporations has grown, but the taxes assessed on the profit of CFC has decreased. The spotted trends in the dynamics of tax indicators of the activity of CFC owned by tax residents of the Russian Federation demonstrate the promising trend of their tax regulation is not as a punitive fiscal function, but rather stimulating, which implies introduction into the Russian tax field of more corporations owned by tax residents of the Russian Federation that are located in the offshore and transit jurisdictions.