Kisileva I.A.Moscow State University of Economics, Statistics and Informatics, Moscow, Russian Federation Kia1962@list.ru
Tramova A.M.Moscow State University of Economics, Statistics and Informatics, Moscow, Russian Federation aziza67@rambler.ru
Importance Recently, due to crisis phenomena in the economy, a problem of creating the efficient system of an innovation activity management in tourist business has become more relevant. The maintenance and development of tourist firms engaged in innovation activities require different tax incentives and preferences. Objectives The research aims to study upcoming trends of tax incentives for tourism industry's innovation activity. Methods In order to substantiate tax burden and tax incentives, we used economic and mathematical methods, in particular, an enterprise' simulation models, which permit to get the estimated trend in key economic indicators: incomes, taxation, and profitability. We have carried out a numerical analysis of tax burden of standard tourism industry enterprise among the high-profitable companies. Calculations were performed for the Dolinsk sanatorium (the Kabardino-Balkar Republic). The calculations showed that even relatively high profitability (17% per year) of an enterprise is not sufficient for the required tax payments. Based on the key findings from the body of research of tax incentives mechanisms for innovation in the developed countries, the paper reveals that they are the most effective ways to support science and innovation, rather than awarding outright grants, providing a significant inflow of private investment in the field of research and development. Results With regard to the regional dimension of tourism business incentives, it requires providing a systematic approach, which takes into account, on the one hand, joint activities of all mechanisms to encourage innovation and, on the other hand, a unique specific feature of a region. Conclusions and Relevance Thus, in order to strengthen the tourism industry business and to ensure its innovation attractiveness for investors, we recommend the following measures: to reduce tax burden of enterprises and to introduce incentives for innovation activity.
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