Taxation as a Tool of Improvement of Competitiveness of Small Enterprises in the Sphere of TourismWorld Applied Sciences Journal

The article deals with the current trends of tourism development in Russia.The author detects thespecific features of taxation in the sphere of tourism in Russia, makes recommendations on the modernization of the system of taxation of small enterprises in the Russian sphere of tourism, taking into account international experience, as well as analyzes the prospects of modernization of the system of taxation of small enterprises in the Russian sphere of tourism and evaluates their performance taking into account the national experience and market conditions.