Article name Efficiency of Budget funds Use for the Implementation of Measures of State Support of the Domestic Tourism Area
Authors Rubtsova N.. ,
Bibliographic description Rubtsova N. V. Efficiency of budget funds use for the implementation of measures of state support of the domestic tourism area // Transbaikal State University Journal. 2023 Vol. 29, no. 3 . P. 115–124. DOI: 10.2109/2227-9245-2023-29-3-115-124.
Category Economy
DOI 336.5
DOI 10.2109/2227-9245-2023-29-3-115-124
Article type Original article
Annotation The development of the tourism sector is one of the priority areas for the economic and social development of the constituent entities of the Russian Federation, which have natural, historical, cultural and tourism potential. The state provides support to the tourism sector, which is manifested in the targeted financing of projects aimed at creating tourist clusters, as well as infrastructure facilities that ensure their functioning. The purpose of the work is to identify the problems that arise in assessing the effectiveness of public financing of the tourism sector in Russia. In preparing the article, methods of traditional analysis of scientific literature on the problem of research and reports of the Accounts Chamber of the Russian Federation, comparison, generalization have been used. The object of the study is the tourist and recreational area of Russia. The subject of the study is the effectiveness of the funds’ use from the federal and regional budgets, off-budgetary funds. The article presents an analysis of indicators characterizing the efficiency and effectiveness of the federal budget funds’ use and other resources aimed at implementing measures of state support for the tourism sector in the constituent entities of Russia. The data obtained made it possible to discover that the full effective use of budgetary funds was ensured only in three constituent entities of the Russian Federation participating in state financing programs. The greatest difficulty has become the achievement of the indicator “the volume of investments in fixed assets in tourism infrastructure from non-budgetary sources”. The author concludes that the indicators established by national strategic planning documents and used to assess the effectiveness of the budgetary funds’ use to support the tourism sector are imperfect, which actualizes the need for systematic work on their development and justification, the creation of methodological provisions for calculating and monitoring this.
Key words budget, finance, financing, tourism, budget expenditures, national project, targeted approach, efficiency, effectiveness, investment
Article information
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