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Financial and taxation aspects of tourism activities development

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 | Financial and taxation aspects of tourism activities development International Journal of Management IJM Volume 11 Issue 3 March 2020 pp. 287 293 Article ID IJM_11_03_031 Available online at http www.iaeme.com ijm issues.asp JType IJM amp VType 11 amp IType 3 Journal Impact Factor 2020 10.1471 Calculated by GISI www.jifactor.com ISSN Print 0976-6502 and ISSN Online 0976-6510 IAEME Publication Scopus Indexed FINANCIAL AND TAXATION ASPECTS OF TOURISM ACTIVITIES DEVELOPMENT Marmul Larysa Department of Economics Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University Pereiaslav-Khmelnytskyi Ukraine Marchenko Oksana Department of Economics Management and Administration Bogdan Khmelnitsky Melitopol State Pedagogical University Melitopol Ukraine. Pylypenko Kateryna Department of accounting and economic control Poltava State Agrarian Academy Poltava Ukraine Velychko Tetiana Department of management of organizations Odessa regional Institute of public administration National Academy of public administration under the President of Ukraine Odessa Ukraine Hranovska Viktoriia Department of Economics and Finance Kherson State Agrarian University Kherson Ukraine ABSTRACT 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 .