The value added tax and the development of tourism in Russia

The article estimates the position of tourism in the world economy and in the economy of Russia. The author analyzes the main directions for resolution of problems of the tourism industry development. The reasons for the lag of tourism in Russia are listed (the lack of VAT exemptions and other tax benefits for investors, etc.). The author suggests the government to carry out the protectionist policy in the tourism industry, as well as improvement of the existing tax system.