Regional tourism as a factor of social and economic development of economy

It is determined that the regional tourism is one of the most perspective business areas. Its significance is proved by the fact that it is a sphere of the rapid capital circulation at rather small capital investments; it is effective way of modernization of infrastructure and the opportunity of job creation both in state and regional economics. It is proved that favorable conditions have been provided for entrepreneurship and development of tourist recreational regions recently, as well as the perfection and propagation of national culture. It is determined that tourist business is of prime importance today because of the release of labour force that can find a use in tourism management. It is proved, that the development of tourist business will assist the creation of special small and medium-sized business, as well as the activation and stimulation of work of the whole network of sectors of national economy: construction, trade, agriculture, manufacture of consumer goods, transport and communications. It is determined that in regional tourist business the most typical form of ownership is a joint-stock company where the summing up of investment money is carried out by issuing shares of identical nominal cost. It is found out that the fact that there is an extremely limited state support of tourism today and the lack of special-purpose budgetary investment for its development means that the most widespread form of capital formation is the money from the local budget or special tax, as well as the money of founders of this travel company. A number of additional sources of financing of tourist enterprises are proved. It can be interest-free loans, bank loan, including property-secured loans, equipment-secured loans; leasing form of crediting, the possibility of using tax investment loan as deferment of tax payment, obligatory payments and fees.