ABSTRACT
Insufficient development in the tourism infrastructure is one of the major problems of modern tourism. In addition, there is a need for regularly updating the material base of tourism. The current taxation system is one of the main constraints of attracting investments. The objective of this study is to analyze the mechanism of tax incentives for investment activities of tourism industrial organizations, tax benefits for tourist and recreational Special Economic Zone (SEZ) residents, as well as taxation specification of tourism investments of countries leading in tourist services. In this study, we use systematic approaches and comparative analysis methods. Therefore, in Russia, the development of the tourism infrastructure is required for comprehensively considering tax federal and regional benefits, in order to claim the benefits of the value-added tax based on the example of foreign experience.
