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 dimensions.