2017
DOI: 10.21511/ppm.15(2).2017.09
|View full text |Cite
|
Sign up to set email alerts
|

Tax incentives as a factor of effective development of domestic tourism industry in Russia

Abstract: In the recent period, of significant importance is the topic of ensuring national security, which is based, in particular, on the possibilities of existence of economic systems under the conditions of isolation, the maximum use of one’s own internal resources to ensure import substitution. One of the types of such resources is recreational resources, which can be of interest both for the country’s citizens and foreign citizens. However, a significant impact of geopolitical problems on the development of the to… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
3
1
1

Citation Types

0
14
0

Year Published

2018
2018
2024
2024

Publication Types

Select...
5
1

Relationship

3
3

Authors

Journals

citations
Cited by 10 publications
(14 citation statements)
references
References 4 publications
0
14
0
Order By: Relevance
“…The inbound tourism's characteristic is the creation of an advanced comfortable infrastructure inside and around the traveler attractions, which allows us to talk not only about stimulating the tourism exports development, but also about the formation of favorable living and recreational conditions inside the exporting country. This sets tourism apart from other export destinations, because its development brings a twofold positive effect to the state and its population (Gudkov et al, 2017). As for education, the positive effect of the industry's development is also increasing, new jobs are being created in the country, the provision of educational services, in view of its specifics, creates an additional demand for domestic products from foreign persons forced to reside outside their place of permanent residence.…”
Section: Key Research Resultsmentioning
confidence: 99%
“…The inbound tourism's characteristic is the creation of an advanced comfortable infrastructure inside and around the traveler attractions, which allows us to talk not only about stimulating the tourism exports development, but also about the formation of favorable living and recreational conditions inside the exporting country. This sets tourism apart from other export destinations, because its development brings a twofold positive effect to the state and its population (Gudkov et al, 2017). As for education, the positive effect of the industry's development is also increasing, new jobs are being created in the country, the provision of educational services, in view of its specifics, creates an additional demand for domestic products from foreign persons forced to reside outside their place of permanent residence.…”
Section: Key Research Resultsmentioning
confidence: 99%
“…However, the platform currently faces headwinds from some landlords' coalitions and hotel industry insiders, who criticise Airbnb for its ability to circumvent the established rules and regulations (Zervas et al, 2017). Uzunca and Borlenghi (2019) indicate that more rules and a legitimate legal framework would increase the short-term accommodation supply by decreasing the uncertainties surrounding the legal issues in digital sharing economy platforms. With this realisation, Airbnb has begun to notify all its users about relevant regulations and legislations in the area they operate.…”
Section: Airbnb and Taxationmentioning
confidence: 99%
“…For example, in several studies (e.g., Ferrante et al, 2018;Koenig-Lewis and Bischoff, 2005;Lim and McAleer, 2001;Yang and Zhang, 2019) seasonal changes in the number of tourist arrivals and aggregate demand for tourism are measured through moving average techniques. Although some research (e.g., Cetin et al, 2017;Gudkov et al, 2017;Mills et al,2019;Sheng, 2017) evaluated the effectiveness of different types of tax system in the development of the tourism industry, no studies appear to have applied a moving average method to modelling seasonal tax in peer-to-peer accommodations (i.e., Airbnb).…”
Section: Introductionmentioning
confidence: 99%
See 1 more Smart Citation
“…Pulido-Fernández [ 1 ]. Aspects of tax incentives for the tourism industry are considered by A. Gudkov et al [ 8 , 10 ] and E. Dedkova et al [ 5 ]. A. Shirvani et.…”
Section: Introductionmentioning
confidence: 99%