Sign up with your email address to be the first to know about new products, VIP offers, blog features & more.

A role of financial – economics instruments of management tourist activity is in creation of favourable terms for the conduct of tourist business

Kotsenko Kateryna,
Candidate of Geographic Sciences, Associate Professor, National University of Economics.
Gromozdovaya Larisa,
Candidate of Sciences (Economics), associate professor Associate Professor of the Department of Regional Studies and Tourism Kyiv National Economic
Universitythe name of Vadim Getman.
Gromozdov Vladimyir,
postgraduate student of the Department of Regional Studies and Tourism of
Kyiv National University. Vadim Hetman

The aim of the article consists in the analysis of financial – economics in-
struments of management tourist activity and their roles in creation of favorable
terms for the conduct of tourist business in connection with determination of
tourism as one of basic priorities of Ukraine. Research methodology consists in
the use of totality of methods: dialectical, analytical, statistical, comparative. Such
methodological approach allowed to examine a financial – economics instruments
as important constituent of mechanism of management of tourist activity in
Ukraine. The scientific novelty of this article consists in research of specific of
influence on development of tourist industry of such financial – economics in-
struments as planning, self-supporting basis, pricing, financing, systems of credits
and taxation, insufficient sponsorship from the side of the state, necessity of in-
troduction of the flexible system of taxation is underlined, especially for develop-
ment of small tourist business, rural tourism. Conclusions. In the article ground-
ed some ways of perfection of functioning of financial – economics instruments of
management by tourist activity of Ukraine: decline of rate VAT for tourist indus-
try as an event that will stipulate an investment attractiveness, and in final
analysis – will result in the increase of profit in the state budget; creations of
recreational-tourist clear zones, increase of charges on marketing and advancement
of tourist product, and also introduction in practice of under backs on development
of tourism.
Keywords: financial – economics instruments, planning, self-supporting basis
pricing, financing, credits, taxes, free recreational-tourist zones, investment
attractiveness.

Kosenko K. F., Gromozdova L. v. Gromozdov V.V.

“A role of financial – economics instruments of management tourist activity is in creation of favourable terms for the conduct of tourist business” 81-91
https://doi.org/10.33813/2224-1213.19.2019.9


Немає Коментарів.

ЩО ВИ ДУМАЄТЕ?

Your email address will not be published. Required fields are marked *

two + three =