Scientific Journal of KubSAU

The article shows the economic significance of rational usage of natural resources for the benefits of population. The peculiarities of the three types of tourism are expressed: ecological, natural and short. The article proposes the modernization of tourism infrastructure considering the energy efficiency of buildings, consumption of "green energy" and organic agriculture, environmentally safe recycling of municipal solid waste. Such modernization provides a condition for the development of wellness and recreation of all types. The article shows the link between tourism and the improvement of the tools for cleaner production and taxation. It gives the analysis of the characteristics of the formation and use of the tourism resource rents as part of the restructuring process of taxation

The article looks at the theoretical bases of ecologically oriented modernization of economy. It proposes the formation of environmental and economic indicators at macro and microeconomic levels, whose features are shown at different levels. It gives the justification of ecological and technological renewal aimed at creating conditions for a competitive transition to the use of environmentally friendly technologies and products. Among environmentally friendly technologies, renewable energy is the most important, and among organic products, their most important form is organic agricultural products. Ways of environmental and institutional development are associated with both the transformation of existing taxation and the improvement of economic and legal issues in the formation of a low-carbon economy and organic production. The article also demonstrates the relationship of general institutional reforms with the development of science and education to rationalize the relationships in Russia between natural, human and physical capital