The article examines the problem of spatial tourism planning. The authors note that the possibility of tourist activities in different territorial zones requires functional zoning. The study justifies the use of a territorial tourist complex concept. The authors propose using the model of functional and planning complexes as a basis for understanding the structure of the territorial tourist complex, as well in the spatial development of tourism.
Spatial planning of tourism implements various approaches. However, the main problem of the territorial tourist complexes’ development arises because tourist activity can be carried out in the territories of various purposes. Multi-functional zones are important for tourism as this determines their specialization and tourist flows.
The study of territorial tourist complexes is related to the problem of using this concept in the practice of spatial development. Therefore, an urgent task is to develop a model that characterizes the structure of the tourist complex, which will enable moving on to an understanding of tourism development planning.
The article considers the main aspects of economic security of the region in the conditions of digital transformation of the economy. The main attention is paid to the problem of investment activity as one of the economic security risk factors. The problem is disclosed on the example of a specific region, namely, Astrakhan Oblast. The authors analyze investment activity in the region, the main investment projects implemented on its territory, and assess the investment climate. The threats and risks to economic security existing in the region are also identified and some ways to minimize them are outlined.
Relevance. The article discusses the problem of state auditing in the regions of the Russian Federation. Studies of data on control activities of the Astrakhan region's RCD show a high level of risk to the economic security of the region. The problems that arise from the actual implementation of control measures in the region are identified. The analysis showed that the state audit in the regions of the Russian Federation is usually reduced to the activities of the control and counting bodies of the federal entities. The article makes recommendations on the need to include in the system of state audit in addition to the control and accounting bodies, internal audit bodies in the field of budgetary relations. The aim of the study is to look at the problems of state audit and financial control in the Astrakhan region. The objectives of the study are to identify the problems of state audit and financial control in the Astrakhan region, as well as to develop recommendations to eliminate the identified problems and improve the economic security of the region. The results of the study. The analysis of the annual reporting in the Astrakhan region revealed the dynamics of financial irregularities in the financial and budgetary sphere for the period 2015-2018. The largest percentage of the Total Financial Violations of the Department is accounted for by «Other financial irregularities» based on accounting irregularities, such as: distortion of accounting, violation of the order of its conduct; the provision of knowingly unreliable budget reporting or other information; violations of the accounting of budgetary obligations, etc. Thus, studies of data on control activities of the Astrakhan region's RCD showed a high level of risk to the economic security of the region. The reason for which is a weak accounting system, violations in it.
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