Cashback services as a part of the state support and tourism promotion policy

The article is devoted to the analysis of the legal regulation of state support for tourism activities in Russia through the introduction of cashback systems. Through the prism of studying the concept and essence of the cashback system, the author concludes that it should be recognized as a part of the legal incentive mechanism. Moreover, its application is typical not only for business entities, but also for public authorities. The author reasonably substantiates that domestic tourism development is the one of the promising areas for applying the state policy of legal incentives. The author considers the positive aspects of this policy, and also, based on the analysis of legal acts regulating the relations in question, identifies existing legal problems that require their speedy resolution, due to which the reform of tourism activities with the help of legal incentives will bring the tourism industry to a new level of its development. Thus, the author concludes, state support for domestic tourism through the further use of the cashback system is the most effective way to stimulate this type of economic activity.