Contemporary Problems of Social Work


Small business in tourism industry as a functional element region’s tax capacity

Автор/Author: Kaurova O.V., Saak A.A., Revyakina T.U.

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Содержание статьи/Article:

Financial independence and a sustainable socio-economic growth of the Russian Federation is a major aspect of tax policy at the regional level. The main means to implement it are tax revenues.

Tax revenues - a means of legal entities and individuals under the tax laws to be paid and transferred to the federal, regional or local budget [7].

The basis of tax revenue is tax capacity, which currently is not used to the full, and tax receipts from tourism in the Russian Federation account for only 10% of total tax revenues [21].

Very little tax revenue from the tourist industry are related to the low attractiveness of tourist products to consumers.

At the same regions of the Russian Federation have large unused areas and in close purposeful interaction of government and business can develop the tourism industry on the scale, can hold Russian holidaymakers in the country and attract foreign tourists to travel to Russia. High natural-resource potential of Russia's regions, contains a high potential tax bases, which with proper business organization and support of the state, is able to significantly increase tax revenues and give a new turn to the socio-economic development of regions and the country as a whole.

In the Russian Federation, in spite of the vast space, few regions are tourism development. For comparison, we present the statistics of domestic tourism according to news agency "Tourist Information" (Table. 1).

Table 1

Rating popular tourist regions of the Russian Federation,% travelers




Krasnodar region






Saint Petersburg



Golden Ring















Moscow region






Other regions



These statistics show a very low tourist attraction regions. Only 10 regions of the Russian Federation can be identified as the most attractive.

Karelia, Mineralnye Vody, Altai, Baikal, the Urals have beautiful nature with a variety of sources that can attract tourists. However, the statistics show a low percentage of attendance Russians in these regions.

It should be noted that in the tourism and related industries the main part of small and medium businesses, and in the tourist areas and small towns it is crucial, at the same time encouraging the development of other sectors of the economy: construction, trade, agriculture, consumer goods, communications and etc. However, the development of this business segment in the Russian Federation urgently requires support measures from the government.

Of interest are the statistics of functioning of small and medium-sized businesses in the developed countries (Table. 2) [1].

Table 2

Indicators of development of small and medium-sized businesses in the leading countries of the world and the Russian Federation


Number of small and medium-sized businesses per 1,000 residents

The share of small and medium-sized businesses in the total employed population,%

The share of small and medium business in GDP,%

United States












Great Britain




The EU as a whole












Russian Federation




Comparative analysis of the scope of the functioning of small and medium-sized businesses, which in developed countries takes up to 75% of the market and gives to 50-67% of GDP, while in the Russian Federation, only 10-11% of GDP, indicates a low effectiveness of measures to support small organizations businesses in the Russian Federation.

At the same time, tourism - one of the few developing sustainable businesses. For example, international statistics: on the tourism industry accounts for about 6% of the world gross domestic product, 7% of world investment, 11% of the world consumer spending, 5% of all tax revenues, every 16th workplace [10].

Interest to entrepreneurs in tourism due, firstly, the fact that the tourist business does not require large investments and allows you to quickly wrap the capital. Secondly, in the tourist market quite successfully interact with large, medium and small firms. The evaluation, conducted by Strategy Partners, tourism industry proved with the highest multiplier effect, ie stimulating the development of many sectors of the economy, and left behind the oil, food and transportation industries. That is why tourism is one of the most promising sectors of the economy in the world, and in Russia it must also be a priority.

However, despite the fact that the tourism industry in Russia has a great potential, the tourism potential of the country's enterprises used only 20%. This was stimulated by the negative impact of the economic and financial crisis. In recent years, the tourist market there is a redistribution of preferences of Russian citizens toward the rest by domestic resorts. At the end of 2012 the volume of domestic tourist flow increased by 3% compared to last year and decreased by 3% over the same period in the international tourist flow [21]. However, growth in domestic tourist flow was largely driven by tourists organize their own trips to rest. These factors led to a drop in revenues of tour operators.

Meanwhile, in Russia there is no effective legislation to attract private investment in tourism, created an entrepreneurial environment necessary for the development of tourism. In Europe, more than 70% of employed people work in tourism in small business, which suggests that the development of tourism without small business development is impossible. And in Russia, a small business is at an early stage of development. The indicator "number of small businesses per thousand population" Russia with "8" is almost 10 times less than the economically developed countries. Characteristically, in the resort of the Southern Federal District, the figure is one of the lowest in Russia - "5" [14].

These trends indicate the need to manage the process of formation of the tax potential. The main factor in the need to manage tax potential is the presence of a significant amount of unused resources of the territory, including the nature of greatest interest for the use and development on the basis of their respective industries. Thus, based on the efficient management of tax potential laid landmark entrepreneurial initiative to use the resource potential of the territory, and therefore to the creation of new tax bases, the application of innovation in business development, investing in promising sectors of the economy.

It is proposed to tax the management potential expressed as an algorithm action, divided into several stages.

The first phase covers the period from the analysis of the tax bases to assess the effectiveness of their use:

Carrying out scientific research in the field of assessment of tax bases as has been involved in economic turnover, and available for the development and creation of new tax bases on the territory of a subject of the Russian Federation;анализ воздействия различных элементов на использование налогового потенциала;

Construction forecasts for the development of the tax bases.

The second stage covers the period from the development of incentive mechanism of using tax bases until reaching the targets for tax revenues:

The increase of public expenditures in promising sectors of the economy;

Variation of tax instruments in order to obtain the targets.

Imagine passing phases of management in the form of tax potential of the algorithm

(Fig. 1).

[Организационная диаграмма]

Fig. 1. The control algorithm tax potential of region

These measures will reduce the tax burden on small businesses in the tourist industry, while increasing revenues by attracting a larger number of taxpayers; allow to actively influence not only on the development of small businesses in the service sector, but also the many socio-economic processes. Correct application of tax incentives can reduce the burden on the expenditure side of the budget and at the same time stimulate the initiative of taxpayers.

Thus, the alignment of the disparities in the socio-economic development of regions of the Russian Federation, it is advisable to ensure the efficient management of tax potential of the tourist industry in the region. Passage of successive phases of action will contribute to the formation of the most effective management and capacity building of the tax, since it would improve the administration of existing taxes, to improve the performance of the administrators of income tax revenue, eliminate cases of loss of tax revenues, and maximize the full use of tourism resources potential of the territory.

Ключевые слова/Tags1: small businesses, tax potential, the tourism industry, region.