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Tourism is not only big business but also tourism should be seen and protected as perhaps one of the world’s premier export products. In this connection, consideration is given to the possibilities of developing the tourism industry as the most important direction of non-primary exports in the medium term in digital age, capable not only of bringing significant revenues to the budgets of various levels, developing domestic tourist infrastructure, but also characterized by inexhaustible resources and forming a favorable image of the country on world markets. The purpose of this article is to consider the problems of preservation and financial support of the travel, tourism and hospitality industry from the standpoint of increasing its export potential in digital age and ensuring a high level of attractiveness of tourist destinations.

Currently, the development of tourism faces many challenges that make this industry extremely unstable due to political, medical and economic fluctuations. All the ups and downs are usually outside the control of tourism. One of the most important economic problems associated with tourism is the lack of investment and financing. This is a serious problem, considering that tourism is one of the largest employers of labor in the world, and its development has huge benefits for the economy. The purpose of this article is to consider the problems and opportunities in the field of tourism financing. For the purposes of the study, we have achieved a substantial and relevant analysis and research on the main areas of financial support of tourism.

The development of national economy, as shown by numerous studies and practices, depends not only on the quality of the entrepreneurial climate, human capital and high safety standards, but also on the fundamental prerequisites, among which is the level of development of the digital economy. The widespread digitalization of the economy, in addition to the obvious positive aspects, is accompanied by various risks and threats. This is especially relevant with regard to information risks, because information is the platform for digital economy. The article provides a theoretical analysis of the categorical apparatus and elements of the digital economy, information security and risks, examines the indicators of the development of information security in the conditions of digitalization of the economy, as well as a mechanism for managing information risks in the digital economy. The implementation of measures for the further spread of digital technologies in Russia and the regulation of information security risks help reduce uncertainty and increase economic and information stability.

PurposeThis paper aims to discuss recent developments in the Russian tourism industry and the main reasons for new initiatives in local destination development.Design/methodology/approachThe study is based on qualitative research methodology. A summary of key literature is presented alongside the analysis of the survey results.FindingsThis paper sheds light on the challenges and changes that took place in the Russian tourism business between 2014 and 2017. The subject is poorly covered in academic literature. The basic data for analysis presented in official statistics are scarce. Therefore a more effective way of obtaining relevant information was to conduct a survey using a semi-structured questionnaire, with tourism business actors as respondents.Research limitations/implicationsThis paper provides mostly conceptual analysis based on limited empirical data; directions for further empirical research are proposed in the conclusion.Originality/valueThe paper reveals something of the impact of economic and geopolitical factors, both negative and positive ones, on the restructuring of the Russian tourism market and the emergence of promising opportunities for the development of new domestic destinations. As a result, tourism market actors are able to become more diverse.

Non-primary export is one of the most promising areas for the development of Russian foreign economic activity. However, the significant influence of geopolitical problems and underdeveloped internal mechanisms of statutory regulation, state support and stimulation of non-primary exports in Russia do not allow to use all available potential in this regard. As such, the problems of non-primary export development in Russia are being actualized with a view to ensuring a positive influence of this kind of foreign economic activity both on the welfare of the state as a whole and on strengthening its positions in world markets.The purpose of the article is to consider the specifics of non-primary export development in Russia and to propose measures to stimulate its growth.The object of the study is the existing system of non-primary export in Russia with its inherent features and operating principles.The research methodology is as follows: scientific search, generalization, systematization, analysis, graphical construction, modeling, formalization, and forecasting.The key research results consist in the systematization of information on Russia’s promising non-primary export industries, the study of the current system of state support for export, the identification of problematic aspects and the search for solutions, and the development and justification of mechanisms for tax incentives for non-primary export, including due to the proposed division of enterprises into target groups depending on the volume of income from their foreign economic activities.The practical value of the results obtained is that they can be used at the macro level by introducing amendments to the regulatory and legislative acts of the Russian Federation on export regulation in accordance with the results of the grant of the President of the Russian Federation for stimulating and supporting non-primary export.

In the recent period, of significant importance is the topic of ensuring national security, which is based, in particular, on the possibilities of existence of economic systems under the conditions of isolation, the maximum use of one’s own internal resources to ensure import substitution. One of the types of such resources is recreational resources, which can be of interest both for the country’s citizens and foreign citizens. However, a significant impact of geopolitical problems on the development of the tourism industry makes it possible to effectively calculate and most objectively forecast revenues only from its internal component. In this regard, the problem of development of the domestic tourism industry is becoming increasingly relevant with a view to making a positive impact of the sector’s development on the welfare of the state as a whole and the creation of a favorable social climate for citizens. This article, on the basis of the methods of theoretical and empirical research, studies the peculiarities of development of the domestic tourism industry in Russia and examines the need in tax incentives for its effective development. Based on the analysis of the current state of the domestic tourism industry in Russia, the authors propose a division of the subjects of the tourism market, which are targeted by tax incentives, a new system for classifying domestic enterprises indicating the basic requirements and conditions for obtaining support, as well as specific measures of organizational and fiscal provisions for the growth of the domestic tourism market.

Tourism is not only big business but also tourism should be seen and protected as perhaps one of the world’s premier export products. An export industry is one that sells a significant share of its goods or services outside of the country, thus bringing new money into the local economy. If we, then, assume that exports refer to money going from place X to place Y due to the sale of product Z, then tourism easily meets this standard. In this connection, consideration is given to the possibilities of developing the tourism industry as the most important direction of Russia’s non-commodity exports in the medium term in digital age, capable not only of bringing significant revenues to the budgets of various levels, developing domestic tourist infrastructure, but also characterized by inexhaustible resources and forming a favorable image of the country on world markets. The purpose of this article is to consider the problems of competitiveness and financial support of the tourism industry from the standpoint of increasing its export potential in digital age and ensuring a high level of attractiveness of tourist destinations.

Implementation of digital economy tools in the new information environment is a catalyst for innovative development of the economic environment of the state as a whole. It is obvious that not all the available opportunities and resources for the development of the digital economy have found their vectors of implementation, many of them have not been studied sufficiently and haphazardly, the existing potential and prospects have not been disclosed.Understanding of the need to develop elements of the digital economy has come to a head in the Russian economic and legal environment, as evidenced by the development and implementation of priority areas of the strategy of scientific and technological development of Russia. The mentioned problems determine the relevance of the research study of the possibilities of applying the positive foreign experience of digitalization of the economy in domestic practice. The paper provides an overview of the main categories of the digital economy, examines the features of its widespread distribution in the countries of the world, assesses the opportunities and prospects for the development of digitalization in Russia. New technologies, criteria and approaches to assessing the level of the digital economy, its institutionalization require effective regulation and management.

Modern globalization and global integration increase the importance of social processes in the economy, while the human factor plays a significant role in all spheres. Sustainable development in general and certain areas of life, including tax relations, are no exception. Taxes are a socially necessary phenomenon, the basis of the financial mechanism for sustainable development, and are the most important basic regulator of social progress. Through taxes, a social balance is achieved between public, corporate, and personal economic interests. The article examines the existing models of tax relations (characterizing the interaction of the state and taxpayers from the point of view of the principles of force, law and partnership), the possibility of their successful implementation and improvement. The current model of tax relations in the state entails appropriate tax behavior on the part of taxpayers and tax authorities. Tax behavior models are based on a certain level of tax culture and morality, which is formed under the influence of a number of objective and subjective factors. Tax culture, tax behavior and discipline, the process of interaction between the state and taxpayers (the level of development of tax relations) and determine the degree of protection of national interests and sustainable development.

In the article the conceptual framework of «value» and «innovations» is explored and the theoretical basis of the value approach is revealed at the beginning of the article. The definition of an innovative product is given and the development process of the very innovative product and the mechanism of its value formation at each development phase are revealed. The expenses for the calculation items and the development phases of the innovative product are estimated. The value-added elements are specified, from the idea generation to the commercialization of the innovative product. The problematics for the further research of value formation of innovative products depending on their specific nature is put.

The comparative analysis of responses of memory and naive T lymphocytes to Ca 2+ -mobilizing agents, namely Con A, thimerosal, thapsigargin and ionomycin, was carried out. The effect of these agents on both types of T cells differed qualitatively and quantitatively. The lack of intracellular Ca 2+ stores in memory T cells was shown. Ca 2+ -mobilizing agents did not induce influx of Ca 2+ in memory T cells from outside and this was the reason for their stability to Ca 2+ ionophores. It was also shown that memory T cells were resistant to the 'Ca 2+ paradox'. z 1999 Federation of European Biochemical Societies.