The Legal Regulation of Tourism Financial Mechanisms in Russia

International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation, LL.D., Associate Professor In the context of the development of domestic tourism, there is an urgency to develop facilities in this area, create a favorable infrastructure to increase the number of tourists. In this regard, there are questions of legal regulation of the financing of tourism activities that contribute to its development and transformation. In the course of the research, both general scientific and private scientific methods were used: scientific abstraction, systematic, logical, analysis and synthesis, comparative legal and formal legal. Conclusions are drawn that: 1) there is no legislative provision fixing possible sources of financing for tourism activities; 2) the financial mechanism is represented by budget financing and investment, including crowdfunding; 3) the use of foreign experience allows increasing the volume of budget financing by expanding the practice of introducing a resort fee, but even despite this measure, investment remains the predominant element within the financial mechanism. The scientific and practical significance of the conducted research lies in the fact that it allows us to critically comprehend the existing sources of tourism financing, the specifics of their legal regulation, and also contributes to the development of theoretical directions on this topic and the formation of educational materials devoted to the legal regulation of financing tourist activities.