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Small business in tourism industry as a functional element region's tax capacity
Development of the region depends on the formation and implementation of its tax capacity, the stability of its economy in general, and with the expansion of tax bases of more importance will become a problem of proportionality of tax revenues from different sectors of the economy, from the point of view of their tax potential. Consequently, the tax potential of the region should be evaluated according to different sectors. Only an estimate of tax revenues by industry featured fully capable to predict and the actual income, and determine the potential of potential tax revenue. In the existing economic system of society, the role of the tax potential of small businesses in general, and the tourist industry, in particular, consists in the fact that the small businesses can provide employment to the population and will give some special preservation to the state financial resources, presuming the involvement of people in the credit, insurance, and investment process. The entrepreneurs are interested in the tourism sector because of the fact that the tourist business does not require a large investment and allows you to wrap capital quickly. The experience of foreign countries in the development of market relations suggests that the tax capacity of small enterprises is able to stabilize the economic system of society in this regard, and it has been considered necessary by the author to study the formation of the tax potential of the regions in Russia. The objective approach is the methodological basis of the research, it has allowed to use the theoretical concepts and statistics. The research has as its results the release of the main stages of the management process tax potential, the passage of which shall be provided by a particular algorithm developed by the authors and presented by them in the present article. It is concluded that the algorithm developed by the authors allows governments to form a tax potential of the region by improving the quality use of their tax bases and by proper identification of sources for increased tax revenues in the Russian Federation.