Travel to historical sites as a factor in the development of territorial entrepreneurship and culture of society

This study is devoted to the development of domestic tourism to historical sites, brief descriptions of the most interesting historical sites (estates) are given Moscow and St. Petersburg, as well as the regions of the country. Analytical data on tourist flows in the two capitals for the first nine months of 2023–2024 are presented. The role of tourism development for the segment of small and medium–sized enterprises is outlined.The results of the study are drawn to the disproportionality of the applied preferential programs in different regions of the Russian Federation. The author notes that it is necessary to develop preferential programs based on the incomes and opportunities of the subjects of the Russian Federation, so that no region is left without attention from the Government of the Russian Federation, and the development of tours to historical sites will not only form spiritual values among young people, promote education and enlightenment of families with children, but also It will increase the number of SMEs in all regions of the country and increase their contribution to the territorial and federal budgets.