Budgetary Methods of Stimulating Tourism Infrastructure

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Resumo

The purpose of the article is to analyze budget measures of a simulating nature that affect the development of tourist infrastructure. The article examines the stages of adoption of strategic planning documents aimed at the development of the tourism industry, and highlights key milestones demonstrating an orientation towards infrastructure facilities. Violations in the financing of infrastructure projects are highlighted. The research methodology is based on general scientific methods of cognition and includes elements of comparative analysis. The conclusions are that it is necessary to include indicators reflecting quantitative characteristics of the development of tourist infrastructure in strategic planning documents.

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Sobre autores

Svetlana Frumina

Plekhanov Russian University of Economics; Financial University under the Government of the Russian Federation

Autor responsável pela correspondência
Email: frumina@mail.ru
ORCID ID: 0000-0001-5143-9417
Código SPIN: 9150-5488
Scopus Author ID: 57191577035

Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Department of Public Finance, Faculty of Finance, Associate Professor of the Department of World Financial Markets and Fintech

Rússia, Moscow; Moscow

Bibliografia

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  2. Buzdalina O.B. Improvement of individual approaches to public administration of budgetary funds // Audit statements. —2023. —№.4. pp. 59–63.
  3. Demidova S.E., Bernikova A.M. Comparative analysis of elements of the tax expenditure management system in Russia and foreign countries // Bulletin of Economics, Law and Sociology. —2024. —№1. pp. 17–21.
  4. Ermolovskaya O.Yu. The model of choosing banking products for investing regional companies in the tourism industry // Self-government. —2014. —№ 4. pp. 93–98.
  5. Istomina N.A., Letov P.I. Monitoring the financing of national projects in the regions of the Ural and Siberian Federal districts // Siberian Financial School. —2023. —№2. pp. 24–32.
  6. Pogorelova N.V. Theoretical approaches to the study of the concept of «Tourist infrastructure» // Problems of modern economics (Novosibirsk). —2011. —№ 5. pp. 57–61.
  7. Shmigol N.S. International experience in the application of measures and instruments of budgetary policy to stimulate economic growth // Financial life. —2020. —№2. pp. 45–52.

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Ação
1. JATS XML
2. Fig. 1. Evolution of strategic planning documents in the field of tourism.

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3. Fig. 2. Mutual subordination of strategic planning documents in the field of tourism.

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4. Fig. 3. Infrastructure objects determined by the Strategy.

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5. Fig. 4. Discrepancies between the planned amounts of funding and budgetary allocations under FP-1 and the budget law (FB) for the development of tourism infrastructure.

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6. Fig. 5. Difference in the volumes of financing of FP 1 and FB for the support of engineering and transport infrastructure, million rubles.

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