Classification of economic activities in the tourism segment of the economy

Abstract

The article attempts to justify the classification of economic activities in tourism. In regard to the unresolved, according to the author, the problem of classification of economic activities in the tourism industry as a collective difficulties arise in a number of practical management issues. For example, it is not clear how to define the levels of tax receipts from the tourism industry in the consolidated budget of the Russian Federation. On the basis of international recommendations the structure of the tourism sector of the economy is presented. Suggested is the variant of correspondence table, which provides a link between international and Russian grouping of economic activities in tourism. Are given the Recommendations on the use of correction coefficients that take into account the share of tourism in the activity of enterprises of different industries are given.