FINANCIAL AND TAXATION ASPECTS OF TOURISM ACTIVITIES DEVELOPMENT

The subject of the study is the theoretical and practical aspects of the implementation of financial security and taxation of tourism in Ukraine. The purpose of the paper is to identify the features of financial activity and the taxation specifics of tourist enterprises and to develop practical recommendations for their improvement. The methodological basis of the paper were general scientific and specific methods of scientific knowledge. The following methods were used: dialectical, monographic, historical, systemic and structural analysis and synthesis, problem-and program-based approaches, determining financial results and tax regulations. Results of work. The article describes the features of achievement and taking into account the financial results of the activities of tourism enterprises, operators and agents. The specifics of taxation and types of taxes, their disadvantages and advantages are revealed. The directions of improvement of financing, taxation and general activity are grounded in order to increase the efficiency and competitiveness of the tourism industry in the national, European and global dimensionsThe results application. Conclusions and results of the paper can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer it to practical use in the management of tourism activities at the enterprise level, the tax administration, in the public organization activities, rural communities. Conclusions. The disadvantages of tax administration have led to problems such as: low tax culture as a result of disparaging taxpayers' attitudes towards tax payments; widespread use of schemes for tax evasion; significant budget arrears of value added tax refunds. Therefore, measures for the development and improvement of the financial and tax system for enterprises of the tourism industry should take into account the identified shortcomings and build on the concept of increasing tax discipline by taxpayers on the one hand, as well as to reduce their quantity, volumes, unification from the fiscal service and other relevant institutions, from the other hand.