Legislative Practice of State Support of the Regions as a Factor in the Development of Tourist Territories

Purpose of the study. The article critically examines the essential content of the key legal positions that reflect the modern properties of the domestic legislative practice of stimulating the development of the regional economy. From the research point of view, on the one hand, the characteristic features of the domestic legislative and legal system in the subject plane are analyzed, on the other hand, the degree of correlation of the built-in mechanisms of state support for the regional tourism system with the level and quality of development of modern tourism infrastructure in the constituent entities of the Russian Federation. Findings. As a result of the study, the author reasonably identifies two enlarged clusters: customs-tax and civil-legal methods of stimulating the investment activity of tourist regions, which makes it possible to optimally synthesize the developed mechanisms of state support for the purpose of their subsequent objective analysis. In the process of research, the author comes to a reasonable conclusion about the insufficient effectiveness of the existing preferential-subsidiary system in the context of the industry under consideration. First of all, the author highlights such factors as: the absence of a single legal structure that concentrates state mechanisms for the development of tourist and recreational areas; the presence of certain gaps in both tax and budget legislation, regarding the object of study. The above is due to: 1) the fragmented nature of most of the preferences, due to a significant number of enterprises whose connection with tourism is mediated, but without which it is impossible to create a decent infrastructure, 2) the long-term neglect of the tourism industry by government agencies. At the same time, an objective assessment of the adequacy of the identified mechanisms to the prevailing economic and legal conditions, carried out by the author, made it possible to state a qualitative transformation of state policy in the system of regional financing, expressed in the form of a policy of reasonable protectionism, which is a system-strategic set of actions, aimed at creating a sustainable and effective legislative system in the field of tourism, based on fundamentally new legal positions.

state support, tax preferences, regional tourism, tourist areas, tourist region, subsidies