Subject The article deals with the issues of travel business. Development of tourism is inseparably associated with the multiplier effect that creates conditions for economy and tax potential growth. Objectives The aim of the study is to analyze the trends in development of tourism and supporting economic activities from 2005 to 2014. Methods The study employs methods of analysis and synthesis to research systems, and the statistical methods, like analysis of dynamics, correlation and regression analyses. Results The paper presents a comparative analysis of the level of tourism development for 2009–2010 and 2013–2014. It highlights factors associated with primary and secondary sectors of tourism development, which have an impact on the growth of tax capacity of tourism. Conclusions and Relevance There is a negative trend in the structure of Russian tourism: outbound tourism prevails over domestic one. The distribution of tax revenues from activities related to recreation, entertainment, cultural and sporting events is uneven among regions. When building regression models that characterize the impact of factors on tax revenues growth from the economic activity under investigation, I revealed structural changes.
Keywords: analysis, correlation, regression, tourism, region
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