%0 Journal Article %T Tax policy in Tourism in the Republic of Abkhazia %A Ilona D. Kviraya %A Anzhela L. Bartsits %J European Researcher %D 2012 %I European Researcher %X The article deals with the current state of tourism industry in the republic of Abkhazia, which is regarded as critical, caused by poor material recourses, inappropriate networking system. There is a vivid growth of tourist enterprises in the republic to increase the local budget through tax revenues paid by recreation facilities %K tourism infrastructure %K taxes %K duties %K economy %K budget %U http://erjournal.ru/journals_n/1339676768.pdf