Development of the VAT incentive function in the Russian Federation through the Tax free system and product labeling

The article is devoted to the problems of tax regulation of attracting foreign tourists to the Russian Federation.Analyzes the current procedure for applying the Tax free system in The Riding Jean Russia in comparison with foreign practice.Proposals are given to improve the VAT refund system by combining with the labeling of goods, which will not only develop inbound tourism, but also strengthen state control over the circulation of goods in Grocery order to increase tax collection.