The article deals with the financing of tourism in Russia in the context of the introduction of project and target-based management. It describes the impact of tourism on the development of the economy of Russia, a subject, and a municipality. At present, the share of tourism in the country’s GDP is small and amounts to 3.5 %. The paper proposes to ensure the development of domestic tourism at the regional and municipal levels by increasing public funding in the form of subsidies. It is noted that at present the financing of municipal budgets is mainly focused on social obligations, housing and communal services, but the development of tourism is impossible without injections from the state while maintaining a focus on the specifics of the development of the municipality. In the presented study, block transfers are presented as one of the instruments for state financing of tourism. The advantages of block transfers include: focus on the specifics of territorial development; the ability to prioritize the spending of funds by local authorities; reduction of administrative barriers; formation of standard forms of documents for the implementation of capital investments, which can later be replicated. Block subsidy funds for the development of tourist and recreational clusters are proposed to be directed to construction and installation work at the objects of the tourism industry and their infrastructure; landscaping; development of coastal infrastructure, including the arrangement of beaches and adjacent territories; development of an information and communication product in tourism; development of the tourist navigation system. Proposals for the development of support for the regions in the development of tourist and recreational clusters are: removing restrictions on the number of submissions of applications for projects of tourist and recreational zones from the municipalities of the region; increasing the period of financing and terms of delivery of objects.

tourism, tool, budget, methodology, cluster, efficiency, subsidies, expenses, program, project, strategy, transfer

Ferova I. S., Makarova S. N. Organization of financial support for the development of innovative infrastructure projects (on the example of the tourist and recreational cluster of the Krasnoyarsk territory). Business. Education. Law, 2022, no. 2, pp. 11—15. DOI: 10.25683/VOLBI.2022.59.203.