Financial Analytics: Science and Experience

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Financial Analytics: Science and Experience

27(165) - 2013 July

Tax stimulating investment of Russian hotel business

Vol. 6, Iss. 27, JULY 2013

Available online: 22 July 2013

Subject Heading: Taxes and taxation

JEL Classification:

Kaurova O.V. Doctor of Economics, Head of the Department of Accounting and Taxation, the Russian State University of Tourism and Service
atosik2006@mail.ru

Maloletko A.N. Doctor of Economics, Professor of the Department of Accounting and Taxation, the Russian State University of Tourism and Service
5050962@mail.ru

Hotel business has a significant impact on the economy. Streams of hotel services pass through all stages of reproduction. The cost of hotel services is determined at each of these stages. In this article the author's opinion concerning the measures, allowing to create economic conditions for attraction of large-scale investments into the tourism sphere is expressed.

Keywords: investment activity, tax incentives, hotel business

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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