International Journal of Management (IJM)

Source ID:00000011
Volume 11, Issue 3,March 2020, Pages 287-293, Page Count - 7

FINANCIAL AND TAXATION ASPECTS OF TOURISM ACTIVITIES DEVELOPMENT

Marmul Larysa (1) Marchenko Oksana (2) Pylypenko Kateryna (3) Velychko Tetiana (4) Hranovska Viktoriia (5)

(1) Department of Economics, Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University, Pereiaslav-Khmelnytskyi, Ukraine.
(2) Department of Economics, Management and Administration, Bogdan Khmelnitsky Melitopol State Pedagogical University, Melitopol, Ukraine.
(3) Department of accounting and economic control, Poltava State Agrarian Academy, Poltava, Ukraine.
(4) Department of management of organizations, Odessa regional Institute of public administration, National Academy of Public Administration under the President of Ukraine, Odessa, Ukraine.
(5) Department of Economics and Finance, Kherson State Agrarian University, Kherson, Ukraine.

Manuscript ID:- 00000-04747
Access Type : Open Access
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Cite this article:Marmul Larysa,Marchenko Oksana,Pylypenko Kateryna,Velychko Tetiana,Hranovska Viktoriia,  Financial And Taxation Aspects Of Tourism Activities Development, International Journal of Management(IJM), 2020, 11(3), PP.287-293

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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, 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 dimensions.

The 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.


Author Keywords
enterprises tourism activity financing taxation services tourism market efficiency system and structural analysis management administration

ISSN Print: 0976-6502 ISSN Online: 0976-6510
Source Type: Journals Document Type: Journal Article
Publication Language: English DOI: 10.34218/IJM.11.3.2020.031
Abbreviated Journal Title: IJM Access Type: Open Access
Publisher Name: IAEME Publication Resource Licence: CC BY-NC
Major Subject:Social Sciences and Humanities Subject Area classification: Business, Management and Accounting
Subject area: Tourism, Leisure and Hospitality Management Source: SCOPEDATABASE

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