Vlasova T.I.
Materials of the international scientific and practical conference
"The role of tourism in modernizing the economy of Russian regions"
Petrozavodsk-Kondopoga, June 8-10, 2010 - pp. 49-52.

The article analyzes the possibilities of public-private partnerships in the development of tourism and provides the experience of St. Petersburg in the implementation of joint tourism projects.

Modern economic conditions require the state and business to intensify activities aimed at increasing the efficiency of the economy. One of the main directions in this regard is public-private partnership.

Public-private partnership can be defined as a legal mechanism for coordinating interests and ensuring interaction between the state and business. At the same time, it must be considered as a system of effective interaction between bodies government controlled different levels and business in order to implement socially significant projects and social programs economic development territories aimed at improving the quality of life and achieving the goals of public administration, as a set of forms of medium- and long-term interaction to solve socially significant problems on mutually beneficial terms.

From an economic point of view, public-private partnerships are of interest to authorities as a mechanism through which it is possible to implement not only priority investment projects, but also develop infrastructure, as well as improve the social sphere of the region.

Currently in Russia there are a number of objective prerequisites for the formation of effective forms of public-private partnership that make it possible to attract private investment in the economy of the country (region, city), implement socially significant projects, and ensure the efficient use of property owned by the state:

Reorientation of outbound tourist flows to domestic ones in times of crisis;
- creation of new special economic tourist and recreational zones and complexes, reconstruction of existing recreational infrastructure in line with the requirements of world standards;
- creation of a system of scientific and personnel support for the development of the Russian tourism industry;
- creation of a system of small and medium-sized businesses that ensures the comprehensive development of the tourism industry;
- awareness of the need to develop tourism and recreation by legislative and executive authorities at all levels.

This is to a certain extent facilitated by the regulatory and legal activities of the state, although they, first of all, require serious improvement:

- Federal Law “On Special Economic Zones in the Russian Federation” (addition from July 2006 on the creation of tourist and recreational zones);
- Federal Law “On Local Self-Government” (addition of December 2008, allowing planning and spending of funds local budgets for recreational and tourism activities);
- Federal Law “On the development of small and medium-sized businesses in the Russian Federation” (dated July 24, 2007).

In the tourism sector, projects are implemented on the basis of public-private partnerships, usually of three types: complex (creation of special economic zones of the tourist and recreational type, federal or regional target programs), targeted (in certain areas or tasks of the development of the tourism industry) and providing (indirectly influencing tourism – for example, on the development transport infrastructure s).

At the same time, the main forms of public-private partnership in the field of economics and public administration, as a rule, are: government contracts, lease relations, financial lease (leasing), public-private enterprises, production sharing agreements and concession agreements.

The most striking and illustrative example of complex projects using public-private partnerships in tourism is the creation of special economic zones of the tourist and recreational type (SEZ TRT). Public-private partnership within the framework of these projects consists of the joint investment of budget funds and private investments in the development of a particular territory in the interests of developing the tourism industry of the region. As is known, in February 2007, by resolutions of the Government of the Russian Federation, seven tourist and recreational zones were created (Altai Republic, Buryatia Republic, Kaliningrad and Irkutsk regions, Krasnodar, Altai and Stavropol territories). In 2008, the design and construction of the first infrastructure facilities began. However, due to the economic crisis, out of seven TR SEZs, active development continues only in three - “Biryuzovaya Katun” in the Altai Territory, “Altai Valley” in the Altai Republic and “Baikal Harbor” in Buryatia.

Considering public-private partnerships in relation to the implementation of federal and regional target programs, it should be noted that currently 65 regional target tourism development programs are being implemented in the constituent entities of the Russian Federation, the funding of which, according to preliminary estimates, amounts to about 37 billion rubles. Of these, about 32 billion rubles come from extra-budgetary sources, which is almost 85% of the total amount.

Public-private partnerships are actively developing in the development of tourism infrastructure, when the state, through federal target programs, finances the development of engineering infrastructure, and business invests in the construction of hotels, ski lifts, etc.

If we talk about the implementation of targeted and supporting projects in the field of tourism on the basis of public-private partnerships, then the example of St. Petersburg, one of the leading economic and tourist centers of the country, seems to be very indicative.

Currently, on the basis of public-private partnership, a number of large investment projects of strategic importance for the city are being implemented in St. Petersburg:

Construction of the first stage of the high-speed toll highway Moscow, Saint Petersburg.
- Construction of the Western High-Speed ​​Diameter highway.
- Modernization of Pulkovo airport and construction of a third modern passenger terminal.
- Construction of a sea passenger port on Vasilievsky Island, capable of receiving large-capacity cruise and ferry ships, and reclamation of territories for real estate development under the “Marine Facade” project.
- Creation of a new type of high-speed passenger transport “Elevated Express”.
- Construction of the Oryol tunnel.
- Creation of a special economic zone of technology-innovation type, etc.

These strategic projects are of decisive importance for the development of the tourism industry in St. Petersburg. Their implementation will make it possible in the future to significantly increase the flow of foreign and domestic tourists arriving in St. Petersburg by road, air and sea transport, and to improve tourist and excursion services for guests of our city.

The creation of a special economic zone of a technology-innovation type in St. Petersburg, in addition, will apparently serve as a powerful incentive for the further development of convention and exhibition tourism in the city.

Public-private partnership is a key mechanism in solving such a strategic task for St. Petersburg as attracting investment in the construction of hotels of all classes: from five stars to economical mini-hotels, both in the historical center of the city and in the suburbs.

In our opinion, it seems very attractive to use the public-private partnership mechanism also in relation to the reconstruction of historical and architectural monuments, as the main elements of the city’s tourist attractiveness.

“Purely tourism projects,” so to speak, are also being implemented in St. Petersburg on the basis of public-private partnerships.

First of all, this is the “City Water Tourist and Excursion Bus” project, which has been operating since 2004. For its implementation, a non-profit partnership with the same name was created, which included the “City Tourist Information Center” and six leading pleasure and excursion shipping companies companies in the city. The routes of excursion ships are designed in such a way that they allow you to see all the most beautiful architectural ensembles of the city from the water, make stops and pick up and disembark tourists at the most popular objects of tourist interest. This project serves up to 100 thousand passengers annually.

At the same time, the main areas of further cooperation on the part of government agencies are:

Development of the regulatory framework (draft St. Petersburg Law “On water transport in St. Petersburg”);
- ensuring safe navigation and development of berthing complexes for intracity water transport (State Petersburg Water Transport Administration);

From the business side:

Development of a fleet of pleasure and excursion vessels (construction, modernization);
- development of berthing complexes (construction, modernization);
- creation of new water excursion and walking routes;
- expansion and improvement of the quality of services offered.

Another example of the implementation of the principles of public-private partnership in the city’s tourism industry is the ongoing project “City Tour Bus”. Sightseeing bus tours of the central areas of the city, in accordance with the project, are organized on six double-decker Volvo buses, three of which are equipped with open areas on the second floor. All buses are equipped with multi-channel language equipment that provides translation of excursion guidance into eight foreign languages.

An important promising direction for the implementation of public-private partnerships in St. Petersburg is the development of yacht and boat tourism.

In this case, the interaction of the state, business, and public structures should manifest itself in a variety of areas:

Private initiative should ensure the formation of a fleet of sailing, motor and sail-motor yachts;
- government agencies together with business, they must ensure the creation and operation of coastal and port yacht infrastructure (construction of marinas), navigation equipment for fairways and inland waterways;
- the state is called upon to implement the regulatory framework for yacht and boat tourism;
- government agencies, together with the business community, relying on public initiative, must ensure the training of qualified yacht navigators and navigators of small vessels;
- directly business structures organize charter (rent) of yachts;
- government authorities, together with the business community, with the involvement of the general public, must ensure the popularization of yachting among the population, especially young people (through regattas, festivals, exhibitions, the Internet, specialized magazines).

An analysis of global experience in implementing public-private partnerships shows that it has reached its greatest distribution in countries with developed market economies. There is a correlation between the level of socio-economic development of the country and the priority sectors for the application of public-private partnership projects in them. For example, in the G7 countries more attention is paid to the social sphere (health care, education, tourism infrastructure), and in developing countries - to transport infrastructure.

From the point of view of economic profitability, it should be noted that public-private partnership projects are more than 30% more likely to be within the declared funding volumes than traditional projects. The average increase in the cost of implementing a PPP contract is 4.3%, for a traditional contract – 18%.

And if we talk about time parameters, the difference between traditional projects and public-private partnership projects is even more obvious. Average time delays are:

At the project stage for PPP projects - 14.8%, for traditional projects - 18.1%;
- at the implementation stage for PPP projects – 2.6%, for traditional projects – 19.4%;
- at the construction stage for PPP projects – 2.6%, for traditional projects – 25.9%.

Of course, the modern realities in which we find ourselves world economy, the economy of the country and regions impose certain restrictions on the implementation of large investment projects. This, however, does not mean curtailment of construction, but only postpones the deadline for their implementation. There are certain advantages in public-private partnerships that need to be used, including in order to overcome crisis phenomena and in conditions of reduced investment in the economy and infrastructure.

Thus, the interaction between the state and business in public-private partnerships can become one of the promising directions for intensifying the development of the tourism and hospitality industry in modern conditions. This is possible on the basis of further improvement of legislation, maintaining dialogue between authorities and the business community, and the creative and productive work of all of us in this area.

Vlasova T.I. Public-private partnerships - once the main dynamic development tourism and hospitality

The article analyzes the possibility of public-private partners in tourism development and provides the experience of St. Petersburg in the implementation of joint tourism projects.

All states have attracted private individuals to cooperation to solve socially significant problems since ancient times, transferring to them part of their exclusive rights for a fee and on favorable terms. That is why this instrument has a rather long genesis of historical development.

1. from the 4th century BC. era and until 1980, the emergence of PPP in the tourism sector continued. In the 4th century BC, in the Roman Empire and Ancient Rome, postal stations, ports, and markets were transferred to private management. This contributed to the development of the infrastructure of individual regions and attracting tourists. In Germany, to attract tourists, since the 1930s, local and regional authorities have created, with the participation of private carriers, various thematic routes. The first is 1935 “German Wine Road”. Further: in 1950 - “Romantic Alley”, 1952 “High Mountain Black Forest Road”, 1954 “Road of Castles”, etc. In France, interaction between the state and the private sector begins in the 16th – 18th centuries. The construction of canals and bridges was carried out, with subsequent compensation of costs through municipal funding (at this moment the concept of concession was formed). In Russia, from the mid-19th century until the 1917 revolution, concession agreements were actively used to attract foreign and domestic investors. However, after the revolution this practice was stopped.

2. 1980-2000 the formation of criteria for state support of PPP projects in tourism begins. The first systemic experience of PPP in this area was highlighted in the 1980s in the UK, as a result, the Concept of government management - the “Private Finance Initiative” was adopted. Its essence was to attract private investment for the construction of large government facilities. Until the end of the 90s, the criteria for state support of PPP projects and its legal framework(including a collection on the standardization of PFI contracts was published). PPP was considered as an institution called Public Private Partnership (PPP). Thus, the characteristics of the historical features of the formation of PPP, at this stage, are presented in Fig. 1.

Designed based on

Rice. 1 Characteristics of the historical features of the formation of PPP.

From now on private business, in fact, got the opportunity to independently carry out the construction of government facilities. It was carried out at our own expense. Compensation for expenses took place through incoming income from operation, or through payments from the budget (in many cases of using private financial initiative, the investor was involved in the further operation of the facility and the organization of its activities). However, state compensation was made only after the completion of construction of the facility and its full equipment .

During this period, the first project to develop business and educational tourism in Birmingham was implemented; famous architectural monuments were located on its territory. These were: Birmingham Anglican Cathedral, Birmingham Catholic Cathedral, the center of the Catholic Diocese of Birmingham, the Birmingham City Museum, the Birmingham Art Gallery.

As a result, on the basis of PFI contracts, which presuppose clearly defined technical and environmental parameters and safety requirements, as well as subsequent maintenance of facilities for 28 years, engineering infrastructure facilities were built: motorways M40 (Oxford-Birmingham-London), M5 (Birmingham-southwest England), M42 (East Midlands), A4040 bypass, etc.

As a result of the project, investments in the amount of $10 million were also attracted. They are invested in the center of the metropolitan West Midlands, as part of the construction of the Birmingham Botanic Gardens, a greenhouse, major sports and entertainment venues, jewelery schools, etc. Birmingham received city status.

The US practice had a significant influence on the formation of criteria for government PPP projects in the field of tourism, although subsequently it did not become sufficiently widespread. The first tourism development project was initiated in the 1990s. g., as part of the development of wine tourism in the Napa Valley and Sonoma Valley.

As a result, two largest winemaking centers were formed, where various PPP instruments were used (leasing, preferential lending, marketing). At the same time, the state quite widely used the preferential tax regime. Tax rates on income of private businesses were lowered, government funding projects for the development of engineering infrastructure. Since 1996, many Napa Valley tourism businesses have hired lobbyists to promote their business interests in the California State Congress.

Therefore, since the 90s, lobbying has been legalized in the United States as a method of PPP. Thus, the Law “On Disclosure of Lobbying Activities” proclaimed the need for openness of efforts made by paid lobbyists when influencing the actions of officials of the legislative or executive branches of the federal government.

Later, laws on lobbying, as a method of interaction between the state and business, were adopted in the USA, Canada, Australia, Brazil, and Germany. In addition, it was in the USA that the term PFI was transformed into a public-private partnership or public-private partnership (PPP). PPP is a mutually beneficial agreement between the public and private parties. They are created to provide certain services or perform planned work, and are concluded with the aim of attracting investment. Based on the essence of the concept, it was obviously assumed that RRR can be implemented to solve a wide range of problems, with the assistance of various legislative structures.

3.2000-2005 – popularization of PPP experience in the field of tourism (Fig. 2). After the successful use of PPP as part of a project to develop business and educational tourism in Birmingham, this practice has spread to European countries. The essence of PPP has begun to be interpreted differently. Its branches have been identified as: “private-public partnership”, “public-private cooperation”, “municipal-private partnership”, “public-private partnership”, etc.

Thus, in 2002, a special group on PPP was founded in Germany under the Ministry of Finance (PPP Task Force at the NRW Finance Ministry). By the end of 2002, similar groups were founded in the Ministries of Finance: Australia, Portugal, France. Within their framework, various projects for the development of tourism have also been initiated. Since 2004-2005, mass popularization of PPP in tourism, in the countries of the European Union and the world community began.

In 2008, the European Commission issued an indicative statement “On the application of EU law in relation to the holding of competitions and the organization of concessions within the framework of institutionalized public-private partnerships.” Unified legal regulation of PPP is in the process of development.

In Russia, the legislative definition of public-private partnership appeared in 2005 in the sections of the Civil Code defining types of ownership, as well as in the provisions of the Constitution of the Russian Federation on the recognition and protection of forms of ownership.

Rice. 2. Popularization of PPP practice in tourism (developed by the author)

However, the practice of PPP began to be actively introduced into the tourism sector only in 2006. Prior to this, exclusively extra-budgetary interdepartmental innovative programs “Biotechnology for Medicine and Agriculture” were developed (based on the 2001 agreement signed by the Ministries of Industry, Science and Technology, public health, agriculture and education of the Russian Federation).Today, the country has intensified the process of creating a regulatory framework regulating the relationship between the state and business, within the framework of various PPP mechanisms.

The specifics of the historical genesis of PPP did not allow the formation, both in domestic and foreign practice, of a unified interpretation of the essence of this concept (as economic category).

The situation is complicated by the lack of its interpretation in the legislation of the Russian Federation. Thus, we highlight the main approaches to the essential interpretation of PPP that exist in the scientific literature in Table. 1.

Table 1 — Analysis of approaches to the essential interpretation of PPP

Source	Contents of the author's definition	Summary content
Shishkin S.N.	A form of state support for entrepreneurial activity, which consists of state participation in financing certain socially significant activities of entities.	A form of financial state support for socially significant entrepreneurial activity.
Deryabina M.	An institutional and organizational alliance of government and business, with the aim of implementing socially significant projects throughout the country or individual territories.
Varnavsky, V.G.	A special form of state investment policy, which allows, in some cases, to replace privatization programs.	Form of state investment policy.
Ivanov I.	A comprehensive tool for attracting investment in capital-intensive infrastructure projects.
"Banking development and external economic activity»	Involvement of private business on a contract basis for the most efficient and high-quality implementation of tasks related to the public sector, in a situation of budgetary, financial, motivational, competency restrictions, on the terms of compensation of costs, distribution of risks, obligations, competencies of the parties.
Yeganyan A.	An economic category that implies the transfer of part of the economic and economic public functions to a private partner (based on an agreement).

Thus, the essence of PPP, as an economic category, is considered from three perspectives:

• form of financial state support for socially significant entrepreneurial activities;
• form of state investment policy;
• a contractual, or agreement-based, form of attracting business to perform socially significant tasks.

The scientific literature identifies a number of features of PPP:

• bilateral partnership from the state (represented by federal or regional authorities) and private business;
• clear recording of the main provisions of the partnership in official documents that have legal force (in agreements, contracts, etc.);
• equal, mutually beneficial nature of the partnership, ensuring the achievement of the main goals of its direct subjects;
• the presence of common goals of the state and private business, in combination with a clearly defined state interest;
• distribution of financial and other risks and expenses between the parties to the partnership;
• mutual participation of the partnership parties in the distribution of the results obtained;
• mutual contributions of the state and private business, as parties to the partnership, in achieving common goals.

In addition, Kholodnaya N.D. indicates that the key feature of PPP, which distinguishes it from other forms of interaction between the state and business (for example, from leasing, or supporting business in a crisis), is its long-term nature.

Thus, it should be noted that the “contractual form of attracting business” is not a necessary requirement of PPP; for example, there is also its share form. In addition, financial or investment support for business cannot be considered as the essence of PPP. Thus, investment activity is focused on making a profit, while the state, when implementing a public-private partnership, needs its socio-economic effect - the profit itself. The interaction between the state and business must be long-term, mutually beneficial and The order of words in the term does not indicate the priority of state interests.

In addition, in practice, during PPP there is a transfer of part state tasks private business, providing equal opportunities in the distribution of rights, benefits and risks.

Therefore, from our point of view, the essence of PPP as a business provides for an equal distribution of rights, risks and benefits in relation to projects that are socially significant or have high national significance.

Thus, in a general sense, this is a form of long-term and mutually beneficial interaction between the state and business in the use of various types of property created or modernized as a result of such a partnership, as well as work and services that are in the sphere of social significance of interests. It should be noted that if the object of such cooperation is a third party:

• non-profit organizations pursuing the goal of solving economic, ethnic, cultural and other problems of civil society - it can be qualified as a public-private partnership (where the state and non-profit organizations act as public institutions);
• local government bodies pursuing the goal of resolving issues of local importance municipality— it can be qualified as a municipal-private partnership.
  At the same time, neither municipal-private partnership nor public-private partnership will naturally be synonymous with PPP.

In connection with the highlighted provisions, PPP in the field of tourism can be considered as a bilateral long-term cooperation between the state and business entities in the field of tourism and recreation, within the framework of projects (of state and public importance) created through the use of economic and legal mechanisms.

Russia is an amazing country. It is in Russia that a huge number of monuments of nature, architecture, art and culture are concentrated. No country in the world has such promising potential for tourism development as Russia. In the Russian Federation there are literally every type of tourism known to man. But our advantages are also our disadvantages. The huge territory is a significant plus, but also an equally significant minus. Most of our natural monuments are located far away in Siberia and the Far East, and getting there is not only long, but also expensive. The lack of adequate infrastructure prevents us from fully exploiting the potential of these natural sites. The presence of a large number of monuments of nature, culture, and art is also a huge plus, but in turn also a huge minus. Currently, no one is taking care of most of these monuments, restoring them, or bringing them into proper condition. Most often, they either become unusable or are destroyed.

It is impossible to solve all these problems only with the help of the state, because this will not only require huge financial investments, but also a huge state apparatus that will deal with all this.

In my opinion, public-private partnership is the only true way to resolve the problems that have arisen in this moment in the tourism sector of the Russian Federation. And one of the options for this partnership could be the creation of comprehensive centers based on natural, cultural and historical monuments. Particularly promising in this regard are museumized monuments located in natural national parks and reserves.

IN foreign countries ah, a wealth of experience has been accumulated in creating open-air museums, but also in Russia in last years Complexes such as centers for scientific, cultural, educational and tourism activities are beginning to be created. These complexes can be visited by both original and reconstructed objects.

Such natural, historical and cultural centers (integrated centers) will make it possible to modernize the existing tourism infrastructure in the region and can significantly increase the tourist attractiveness of the region in which this object is located.

The creation of integrated tourist centers involves the introduction of new forms of cooperation not only between the state and business, but also cooperation with public organizations, museums and scientific and technical laboratories. The use of these forms will provide not only access to a fundamentally new level of cultural, educational, exhibition, educational and tourist activities, but will also allow the creation of a completely new type of recreational area. An integrated tourist center can become a very promising resource source, having almost unlimited possibilities and not depending on seasonality or other factors influencing the tourism sector.

The main tasks of such a center include:

• 1. Creation of a center for science, education, culture and education of a fundamentally new type.
• 2. Preventing the destruction of historical, architectural, and natural monuments and preserving them for future generations.
• 3. Creation of a fundamentally new recreation and entertainment area for the region.
• 4. Fostering a caring attitude towards one’s past and, on this basis, reviving a sense of patriotism and pride, including for one’s “small” Motherland.

Let's consider the main activities of the center:

• 1. Cultural and educational direction;
• 2. Scientific;
• 3. Educational and upbringing;
• 4. Sports and recreation;
• 5. Tourist and entertainment.

The cultural and educational direction includes the creation of an open-air museum. The creation of the first such museums began in the 1960s in Denmark. In the town of Leire, not far from Copenhagen, a “prehistoric village” was built, as well as other research and administrative buildings. The purpose of creating this village was to recreate life in the early Iron Age.

Following the example of the complex in Leira, a center was built in Düppel (Germany). A Slavic and German settlement was built here at the beginning of the 13th century. In addition to scientific research, everyone who wanted to look at “medieval life” was attracted to this center.

In our country, the creation of open-air centers began relatively recently.

Until the 1990s, there were practically traditional architectural museums in Russia. In recent years, the museumification of very specific archaeological objects has developed. Now scientists consider them not only as historical and cultural monuments, but also as natural monuments. As the experience of foreign countries shows, this is one of the most promising tourism resources.

Museumification of archaeological objects allows us to solve the problem of preserving these unique monuments, dating back many centuries and millennia. The existing funds, exhibitions and the exhibits themselves are expanding quantitatively and improving qualitatively.

Low funding for Russian museums has led to the fact that there is simply nowhere to store and exhibit exhibits. Museums are overcrowded and there is not enough exhibition space. In this regard, most of our museums resemble beggars sitting on treasure chests and unable to use them.

It is for this purpose that specialized archaeological museums, as well as open-air museums, are being created in Russia.

As a rule, in such open-air museums, unfortunately, there is no developed service sector for visitors and vacationers (no hotels, cafes, restaurants, vehicles, parking lots, shops). In my opinion, this is precisely the most important problem that these museum complexes cannot attract a large number of tourists and thus they cannot positively influence the development of tourism in the region. Typically, visiting such museums is limited to getting to know the exhibition and nothing more. And this is not surprising, because these museums were created for scientific research purposes, and the last thing they paid attention to was the reception and service of tourists.

In addition to the museum, the center may have workshops in which master classes could be held for tourists; it is also desirable to have special stores with products based on the museum exhibits. This not only helps to attract additional funds for the development of the center, but will also serve to increase the level of positive emotional perception from visiting the center. In addition, such work will support traditional folk crafts and crafts.

The center should become a base for organizing various festivals, holidays, and competitions closely related to the popularization of the center’s activities.

The scientific direction involves, first of all, the unification and cooperation of scientific potential, to increase the level of scientific - research work. Also, one of the priority areas is the preservation of natural, historical and cultural heritage and its use for cultural, educational and educational purposes.

The development of the scientific direction in the work of the center will serve to create a scientific and educational base for organizing the educational process in regional educational institutions.

Within the framework of a comprehensive center, it is much easier to organize the development of programs in interdisciplinary areas, which are the most promising today.

On the basis of the center, in order to increase the level of its scientific and educational activities, it is necessary to regularly organize various scientific conferences, symposiums and seminars at various levels.

The educational direction involves working with different categories of the population at the center.

Currently, more and more countries are joining the concept of sustainable development. Russia is also included in these countries. According to this concept, people should change their consumer attitude towards nature and try to comply with the laws of nature. Man must try to limit his aspirations within the framework of the laws of nature. That is why educational work at the center should be aimed at the concept of conservation environment and caring attitude towards her.

In this regard, one of the most important directions in the educational activities of the center should be the environmental direction.

Tourist and entertainment destination. The integrated center should become one of the most interesting and attractive objects for tourism.

Modern tourism is characterized by an increasing increase in interactivity. The role of only spectators and listeners is no longer enough for tourists, so it is very important that visitors to such centers are involved in the cognitive and educational process as participants.

For tourists, you can arrange accommodation in Bronze Age hotels, you can also try on the natural clothes of people of those times, try the dishes that they ate in a particular era. This can also include participation in various ceremonies, rituals and historical events.

Visitors to the center should not only get acquainted with the original exhibits, but also have the opportunity to purchase copies of original items. Innovation is familiarity with the process and technology of making these things. Developing this idea, we can invite tourists to try themselves in this process.

The center may also include sports complexes, playgrounds and children's playgrounds. A big advantage would be the location of such a center near a lake or river. In this case, rental points for water equipment, a beach, and trips on a yacht or boat can be organized. The center may also have fitness centers, sports grounds, sections, and so on.

The center must have a regular hotel, as well as a themed hotel directly related to the history of the complex. The best option is to create several hotel zones, designed for different numbers and different contingents of guests.

The center may also include complexes located not only on its territory, but also outside it. The possibility of organizing excursions and hikes should be implemented different types and of varying complexity. The center should not be confined only to a certain territory, but should become a place of mass attraction of tourists.

Possessing various resources, the center has good opportunities to create original tourism products, as well as work with different categories of the population, and depend little on seasonality.

The creation of integrated tourist centers presupposes the presence of not only exhibition halls and complexes, but also a developed sphere of recreation and entertainment. This is exactly what cooperation between the state and business should be aimed at. Not just for the sale or transfer of an object into private hands, but for interaction on the one hand with the state (providing the right to use, develop and expand the center owned by the state), and on the other hand with the private sector of the economy (expansion and development of these objects by means of construction tourist infrastructure, with subsequent right of use).

To summarize all of the above, the state transfers an object for the use of a private person or organization, which in turn develops it, expands it, and thereby receives the right to use this object for an indefinite period. The state simplifies bureaucratic barriers for the contractor company and is developing the related infrastructure necessary for this center (roads, airports, train stations). After the construction of the facility, it becomes jointly owned by the state and the organization involved in its construction. One should try to minimize government interference in the affairs of the center, but still leave the opportunity, in the event of unforeseen circumstances (bankruptcy of a private organization, violation of the legislation of the Russian Federation, improper fulfillment of the terms of the contract), to buy out or return the object (depending on the circumstances) to the jurisdiction states.

When organizing such a center, it is necessary to combine all types of tourism activities. The development of the entertainment direction of the center will help solve one of the most pressing problems of our time - employment. The creation of such a center will inevitably require a large number of personnel at different levels: from cleaners to managers and tour operators.

A large number of related problems and problems of regional significance will also be resolved. The creation of such a center will require the creation of appropriate infrastructure: roads, airports, which in turn will bring good income to the regional budget, and the region’s contributions to the federal budget will bring income to the state. The prestige of the region in which this center is located will increase, which in turn will increase the prestige of Russia in the international tourism market, and accordingly the rapid growth of outbound tourism will slow down, which is currently a priority task Russian tourism- development of domestic and inbound tourism and reduction of outbound tourism.

Thus, we can say that the creation of integrated tourist centers is a fairly promising project for the implementation of public-private partnerships in Russia.

The tourism sector is a complex socio-economic system, the management of which requires a certain organizational and economic mechanism using state and market management models, or a combination of both. To such mechanisms modern stage refers to public-private partnership (PPP). The number of states where partnership cooperation between the state and the private sector is developing in various forms and combinations is constantly increasing. In many countries of Europe, Asia, Latin America Lately a number of activities were implemented, the main objective of which was to support public-private partnership mechanisms. This was caused by an increase in the demands placed on public services and the infrastructure that provides them, on the one hand, and the limitation of available funds (limited budgets) on the other. Before considering public-private partnership (PPP) in tourism, it is necessary to determine the definition of this term and the prerequisites for its occurrence.

Historical background for the emergence of PPP. The first prerequisites for the emergence of such a phenomenon as PPP arose in Ancient Iran (VI century BC) and Ancient Greece (IV century BC), where the farming mechanism was widespread, serving as a prototype of a concession and expressed in a special agreement states with an entrepreneur. The basic principle of this mechanism was expressed in the appointment of tax farmers who collected tribute for a certain amount of remuneration or a percentage of this tax in the event that the state failed to cope with its duties in collecting taxes. How economic form relations between the state and entrepreneurship, the concession was used in different historical periods and it is believed that it was in the era of Ancient Rome that the concession arose in the form of an agreement on the transfer to private management of state-owned infrastructure facilities for a certain fee. In Ancient Rome, self-governing communities practiced concluding concessions for transport infrastructure facilities (ports, postal stations), trade facilities and services. However, interest in concession relations on the part of business and entrepreneurship prevailed gradually and until the period of bourgeois revolutions there were no differences in the activities of the state in the field of satisfying public interests and replenishing the treasury. Property and the right to use, which could be the objects of concession relations, were considered at that time not as public property, but as private property.

With the completion of the bourgeois revolutions, in some European countries, decisions began to be made at the state level on the development of enterprises vital for the population, regardless of whether there would be profit from their activities. Consequently, during this period the foundation of concession relations is laid, in particular in the infrastructure sector. At this stage of development of the concession mechanism, it is based on the principle of transfer by the public partner (state) to the concessionaire (entrepreneur) of the right to operate the facility in exchange for a concession fee (remuneration).

The International Monetary Fund defines PPPs as agreements in which a private party creates infrastructure and provides services traditionally provided by the government. In other words, private business finances and carries out work (provides services), bearing most of the risks within the project. As a rule, public-private partnerships are aimed at creating and implementing socio-economic infrastructure projects, but in practice these mechanisms are used mainly in the construction of hospitals, schools, prisons, road and transport infrastructures, transport systems, water utilities and wastewater treatment facilities, as well as effective management of them [ibid.].

In the European Union, the Green Paper on PPPs and Community Law on Public Contracts and Concessions defines PPPs as forms of cooperation between public authorities and the business community, the purpose of which is to provide the financing, construction, reconstruction, management and maintenance of infrastructure facilities or the provision of services.

Russia has its own official definition of the concept of public-private partnership, which is enshrined in law. In 2015, the Federal Law of July 13, 2015 No. 24-FZ “On public-private partnerships, municipal-private partnerships in the Russian Federation and amendments to certain legislative acts of the Russian Federation” (hereinafter referred to as the PPP law) came into force. This law provides the following definition of the concept

PPP: legally formalized for a certain period (usually for a long-term period) and based on the pooling of resources, distribution of risks, cooperation between a public partner (state) on the one hand and a private partner (business) on the other hand, which is carried out on the basis of a PPP agreement concluded in accordance with this federal law, in order to attract private investment into the economy, ensure the availability of goods, works, services and improve their quality by state authorities and local governments:

• create conditions that encourage the attraction of households. subjects to participate in PPP projects;
• to form a system of effective state and municipal management in the field of PPP;
• to form a system for forecasting and planning the development of societies and infrastructure (including using PPP mechanisms), integrated into the overall system of strategy and planning at the federal, regional and municipal levels;
• expand the possible list of sources of financing for PPP projects, taking into account the specifics of infrastructure sectors;
• improve the quality of development, justification, evaluation and implementation of PPP projects;
• stimulate the expansion of the list of infrastructure sectors and areas of approx., PPP mechanisms in those sectors of the people. households in which there is a low level of provision of public facilities. infrastructure and the quality of their operation;
• create legal and organizational conditions for the effective use of PPP mechanisms.

The main goal of state participation in PPP projects is to develop public infrastructure, increase the efficiency of its operation, and ensure economic growth, improving the quality of services by attracting extra-budgetary funding.

This goal was reflected in the Model Law of the Russian Federation “On the participation of a constituent entity of the Russian Federation, a municipal entity in public-private partnership projects,” developed by the expert council on PPP legislation of the Committee on Economic Policy and Entrepreneurship of the State Duma and approved in 2012.

To ensure the participation of public legal entities in PPP projects, there are a number of principles that are specified in the above-mentioned law, these include:

• legality;
• efficiency of use of budget funds, state and municipal property, economic urban planning regulation;
• priority of fulfillment of obligations assumed by public legal entities within the framework of PPP agreements;
• absence of discrimination among participants in the competition for the right to conclude PPP agreements (Russian and foreign individuals and legal entities);
• compliance with the rights and legitimate interests of participants in PPP agreements;
• conscientious and mutually beneficial cooperation of the parties within the framework of PPP agreements;

The Federal Law of July 13, 2015 N 224-FZ “On public-private partnerships, municipal-private partnerships in the Russian Federation and amendments to certain legislative acts of the Russian Federation” provides the following principles]:

• openness and accessibility of information about public-private partnerships, municipal-private partnerships (hereinafter - MPP), with the exception of information constituting a state secret and other secrets protected by law;
• ensuring competition;
• absence of discrimination, equality of the parties to the agreement and their equality before the law;
• conscientious fulfillment by the parties to the agreement of their obligations under the agreement;
• fair distribution of risks and obligations between the parties to the agreement;
• freedom to enter into an agreement.

Based on the above, let us formulate basic principles

• the principle of legality of implementation of PPP projects;
• principle economic feasibility, according to which the cost and period of reconstruction (creation) of an infrastructure facility at the expense of budget funds (by placing an order for the supply of goods, performance of work, provision of services for state and municipal needs) exceed the cost and period of reconstruction (creation) of an infrastructure facility using mechanisms PPP;
• the principle of economic efficiency, which assumes that the costs associated with the implementation of a PPP project exceed the costs associated with the preparation for the implementation of such an object;
• the principle of priority of fulfillment of obligations assumed by public legal entities when concluding PPP agreements;
• the principle of efficient use of state and municipal property;
• the principle of respecting the rights and legitimate interests of participants in PPP agreements;
• the principle of fair and mutually beneficial cooperation of the parties within the framework of PPP agreements;
• the principle of fair sharing of risks between the state and business when implementing PPP projects;
• the principle of respect for competition when planning the implementation of PPP projects;
• the principle of accessibility for the population of services provided during the implementation of PPP projects;
• the principle of non-discrimination among participants in the competition for the right to conclude PPP agreements;
• the principle of information openness in the PPP sphere;
• the principle of combining the advantages and capabilities of public and private partners in the implementation of a PPP project;
• the principle of variability of PPP forms.

Having examined the basic principles of public-private partnership, let us move on to the study of the main forms of PPP.

Public-private partnerships correspond to a variety of legal forms that go by different names and are used in a wide range of industries and investment transactions. IN

In the Russian Federation, there are the following contractual and legal forms of PPP, with the help of which the implementation of infrastructure projects is possible:

• 1) regulatory forms of PPP:
  • concession agreement - in accordance with Federal Law dated July 21, 2005 No. 115 “On concession agreements”.

The concession provides for the state granting the right to the private partner to perform the functions stipulated by the contract for a certain time and vests it with the appropriate powers to ensure the effective functioning of the concession object; a concession always provides for the return of the subject of the contract to the public partner, and the ownership of the manufactured products remains with the private partner;

• PPP agreement (PPP) - in accordance with the laws of the constituent entities of Russia on participation in public-private partnerships;
• 2) normative forms of contracts that have the characteristics of PPP:
  • Contract life cycle(LCC) within the framework of the legislation on the contract system (Federal Law dated 04/05/2013 No. 44 “On the contract system in the field of procurement of goods, works, services”, Decree of the Government of the Russian Federation No. 1087 “On cases of concluding a life cycle cycle”). A life cycle contract is defined as a contractual form of PPP, according to which the public partner, on a competitive basis, enters into an agreement with the private partner for the design, construction and operation of an object for the life cycle of the object and pays for the project in equal shares after putting the object into operation, subject to maintenance private partner of the facility in accordance with specified functional requirements.
  • lease agreements with investment and (or) preferential terms for the implementation of projects based on long-term property lease agreements, in which capital investments are made at the expense of a private investor;
• 3) contracts (agreements) that have the characteristics of a PPP, provided that on the side of the public partner are state-owned enterprises, companies or organizations in the authorized capital of which the share of participation of the Russian Federation, a constituent entity of the Russian Federation, or a municipal entity in the aggregate is more than 50%, i.e. e. contracts concluded within the framework of the Federal Law of July 18, 2011 No. 233-F3 “On the procurement of goods, works, services by certain types of legal entities.”

The above forms of PPP have features, on which government officials must rely when structuring relations within a specific project.

Appendix 1 presents a comparison of concessions and other forms of PPP according to the main parameters, based on the classification accepted in the world.

A fundamentally important issue when participating in PPP projects is the financing of PPP projects. In the Russian Federation, financing of capital costs for a PPP project is carried out using financial instruments, which include the following:

• government funding;
• private investor's own funds;
• debt financing, including bond issue, funds pension funds raised through the issuance of mortgage and concession bonds;
• loans from Russian and international financial institutions ( European Bank reconstruction and development (hereinafter - EBRD), International Financial Club (hereinafter - IFC), etc.), including project financing;
• bank loans;
• grants from international financial institutions.

In PPP conditions, the sources of project financing are determined by private investor, and government bodies coordinate and control the implementation of projects from the perspective of priorities for the development of the infrastructure complex and budgetary efficiency. To implement PPP projects, specialized project companies (SPV - Special Purpose Vehicle) are created, which carry out the process of gradual accumulation of financial resources. An important role in the financing of PPP projects is played by the initial investors - the initiators of the project, which can be the project developer, engineering or construction companies, Management Company or a specific private investor. Another group of participants in financing PPP projects are lenders - persons investing in a PPP project after its development, namely commercial banks, development banks, various financial institutions, as well as other strategic investors, in particular pension funds.

Pension funds are an attractive source of financing for PPP projects in Russia due to ruble liquidity, long-term nature, low interest rates this species capital, as well as the presence of high demand from these organizations for new instruments that allow them to diversify their investment portfolio.

The optimal tool for attracting pension financing is concession and mortgage bonds. For this type of securities, special regulatory regulation has been adopted, which makes it possible to invest pension savings in a simplified manner. Concession bonds are a type of securities that a legal entity (private partner) issues on the basis of a concluded concession agreement, and assumes the targeted nature of the issue - the implementation of the current concession agreement. Mortgage bonds are also effective means attracting funds from pension funds to finance PPP projects. Data securities can be used provided that they have been admitted to trading and meet at least one of the criteria: the bond issue has been assigned a rating of at least “BB-” (according to the international rating agency Fitch or Standard & Poor’s) or a “VaZ” rating (according to Moody’s ); the bond issue is included in at least one top-level quotation list.

Having studied the system of financing PPP projects, we will move on to consider the features of their taxation.

For the successful implementation of projects in a public-private partnership, it is necessary to attract financial support mechanisms for the investor, among which a special place is occupied by tax benefits, which is expressed in “tax holidays” (exemption from income tax for a period of grace period); exemption of foreign employees and creditors involved in the project from income tax; exemption from real estate tax or reduction of the tax rate for its payment; exemptions from payment or reduction of import duties on the import of equipment, raw materials and their components for the construction, operation and maintenance of the project; tax benefits on royalty payments; refund of tax payments for foreign investors who reinvest the profits from the project into new infrastructure projects in the Russian Federation; deductions from taxable income for certain expenses, such as payments for utilities and transport; depreciation charges (depreciation or amortization).

Despite the above tax benefits, tax legislation provisions are made to increase tax burden on the concessionaire, which means reducing the investment attractiveness of PPP projects, which include:

• - the inability to fully depreciate the object of the concession agreement during the term of the agreement. In this case, there is a possibility that the concessionaire will incur losses in terms of the “under-depreciated” cost of the object of the concession agreement, if the term beneficial use the object exceeds the term of the agreement;
• - features of attributing interest on debt obligations to expenses when calculating corporate income tax defined in Article 269 of the Tax Code of the Russian Federation ( tax rules"thin capitalization");
• - imposition of property tax on the object of the concession agreement;
• - taxation when making payments to the grantor;
• - taxation risk in general procedure capital grant received by the concessionaire;
• - the risk of accrual of “outgoing” VAT upon completion of construction of the concession agreement object.

Having examined the features of taxation of PPP projects, we can conclude that at present the issue of taxation during the implementation of concession agreements is not fully settled, due to the contradictions between the norms specified in the legislation, which leads to different interpretations by tax and judicial authorities.

Public-private partnership is associated with the presence of a significant risk component, which manifests itself in relation to both public and private partners. In Russia, well-known concerns among participants in the preparation of PPP projects are primarily related to imperfect project risk management practices. To understand this issue, let’s consider what risks there are when using the PPP mechanism and how they are managed.

There is a generalized classification of risks of public-private partnerships, based on domestic experience, which is presented in Appendix 2.

Having studied the classification of PPP risks, let’s move on to the question of how risks are protected and managed. Russia has developed mechanisms (tools) to provide protection against risks. For states These include the following.

• • control and information powers;
  • fines, deductions, deductions;
  • direct control;
  • termination of the agreement and compensation upon termination.
• 2. Support mechanisms:
  • bank guarantee at the competition stage;
  • bank guarantee for the execution of the agreement, changing its size;
  • reserve funds (major repairs, repairs upon transfer

• payment mechanism;
• direct agreements with contractors.

For the investor The following risk protection mechanisms exist:

• 1. Rights under the PPP agreement (concession agreement):
  • extension of construction time;
  • compensation for additional costs (cost of financing, lost profits)
  • termination of the agreement;
  • calculation of compensation upon termination.
• 2. Ensuring investor rights: sovereign rating of the state. In addition to the above individual ones, for each participant

In PPP, there are also general risk protection mechanisms. These include:

• 1. Participation in the project of funding organizations:
  • thorough verification of the project when making a decision on financing;
  • high standards of design and financial documentation - the project as a key security tool for banks;
  • motivation of banks to support the project if problems arise - calculation of compensation upon termination;
• 2. Insurance:
  • features of insurance in PPP projects;
  • beneficiaries (payments) under insurance;
  • criterion for economically rational restoration of the project.

In addition to risk protection mechanisms, there are several basic risk management approaches, which include the following.

• 1. Avoiding risk (if it is possible to eliminate the cause of the risk or choose another form of provision of public services in which the occurrence of such a risk will become impossible).
• 2. Risk prevention (if it is possible to reduce the likelihood of a risk occurring or reduce the negative consequences of its occurrence).
• 3. Risk insurance (purchase of a risk insurance plan, which is commonly used for financial risks).
• 4. Transfer of risk to the partner in the partnership who is able to manage the risk more effectively.
• 5. Risk acceptance (acceptance of the burden of risk, since the costs of risk management are higher).

Having studied in detail the risks of PPP projects, we will find out what advantages (benefits) there are and whether there are disadvantages, expressed in any restrictions, in such a mechanism as public-private partnership. Let's start with the advantages, find out what they are for the state and business.

The main advantages (benefits) from participation in PPP for the state include the following)