Financial support and taxation aspects of tourism activities development in Ukraine

  • Larisa Marmul «Pereiaslav-Khmelnytsky Hrygorii Skovoroda State Pedagogical University»
  • Iryna Romaniuk Kharkiv Petro Vasylenko National Technical University of Agriculture
Keywords: tourism activity, enterprises, financing, taxation, tourist services, efficiency, management, administration


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 work is to identify the features of financial activities and the specifics of taxation of tourist enterprises and the development of practical recommendations for their improvement. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, problem and program-target approaches, definition of financial results and tax standards. 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 field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the management of tourism activities at the enterprise level, in the administration of taxes, in the activities of public organizations, rural communities. Conclusions. It was determined that shortcomings in the process of financing tourism enterprises and administration of taxes led to the emergence of a set of problems of their development. This is a low level of tax culture as a result of the disrespectful attitude of taxpayers towards their payment; widespread use of tax evasion schemes; significant budget arrears of VAT refunds. Therefore, measures for the development and improvement of the tax system for tourism companies 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 reducing their quantity, volumes, unification from the side of the fiscal service and other institutions on the other. This will increase their competitiveness, including in the global dimension.


Download data is not yet available.


1. Dankanych, T. P. (2011). Opodatkuvannya turystychnoyi diyalʹnosti v umovakh diyi podatkovoho kodeksu Ukrayiny [Taxation of tourism activity under the tax code of Ukraine]. Naukovyy visnyk Uzhhorodsʹkoho universytetu. Ekonomika, 32, 237-241 (in Ukr.).

2. Vidomosti VR (1995). Zakon Ukrayiny «Pro Turyzm» [The Law of Ukraine "On Tourism"]. № 31, st. 241, 2001, № 32, st. 172 (iz zminamy ta dopovnennyamy). URL: (in Ukr.).

3. Didenko, A. V. (2010). Problemy modelyuvannya systemy opodatkuvannya turystychnoho biznesu v Ukrayini [Problems of Modeling the Taxation System of Tourist Business in Ukraine]. Visnyk Zaporizʹkoho natsionalʹnoho universytetu, 1 (5), 89-96 (in Ukr.).

4. Krysovatyy, A. & Koshun, T. (2005). Dialektyka transformatsiyi podatkovoyi polityky Ukrayiny v konteksti yevropeysʹkoyi intehratsiyi [Dialectics of the Transformation of Ukraine's Tax Policy in the Context of European Integration]. Zhurn. yevrop. ekonomiky, 2, 185-202 (in Ukr.).

5. Novoselʹsʹka, L. I. (2012). Perevahy ta nedoliky Podatkovoho Kodeksu Ukrayiny [Advantages and disadvantages of the Tax Code of Ukraine]. Ekonomika planuvannya i upravlinnya haluzi, 6, 269-272 (in Ukr.).

6. Tkachenko, T. I. (2009). Stalyy rozvytok turyzmu: teoriya, metodolohiya, realiyi biznesu [Sustainable Tourism Development: Theory, Methodology, Business Realities]. Kyiv : Kyyiv. nats. torh.-ekon. un-t (in Ukr.).

7. Marmulʹ, L. O. & Romanyuk, I. A. (2015). Rynok pratsi ta zaynyatistʹ naselennya silʹsʹkykh terytoriy: teoriya i praktyka rehulyuvannya [Labor market and rural population employment: the theory and practice of regulation]. Kherson: Aylant (in Ukr.).

8. Ihnatenko, M. M. (2010). Problemy ta perspektyvy rozvytku silʹsʹkoho turyzmu v Ukrayini [Problems and prospects of rural tourism development in Ukraine]. Naukovyy visnyk Lʹvivsʹkoho natsionalʹnoho universytetu veterynarnoyi medytsyny ta biotekhnolohiy im. S.Z. Hzhytsʹkoho. Seriya «Ekonomichni nauky», 12, 1 (43), 252-255 (in Ukr.).

9. Prokopishyna, O. V. & Kozubova, N. V. (2012). Finansovyy ta upravlinsʹkyy oblik prybutku pidpryyemstv turystychnoyi haluzi [Financial and managerial accounting of profits of tourism enterprises]. Byznes Ynform, 8, 151-155 (in Ukr.).

10. Rozmetova, O.H. (2012). Derzhavne rehulyuvannya opodatkuvannya sub'yektiv turystychnoyi diyalʹnosti [State regulation of taxation of subjects of tourism activity]. Innovatsiyna Ekonomika, 35, 6-8 (in Ukr.).

11. Marchenko, O. A. (2014). Transformatsiyi ta udoskonalennya rehionalʹnoyi struktury turystychnoyi haluzi [Transformation and improvement of the regional structure of the tourism industry]. Kherson: Aylant (in Ukr.).

12. Yarovyy, V. F. (2017). Rozvytok pidpryyemstv turyzmu ta silʹsʹkoho zelenoho turyzmu v umovakh yevrointehratsiyi ta hlobalizatsiyi [Development of tourism enterprises and rural green tourism in conditions of European integration and globalization]. Kherson: Aylant (in Ukr.).

Author Biographies

Larisa Marmul, «Pereiaslav-Khmelnytsky Hrygorii Skovoroda State Pedagogical University»

Doctor of Economics, Professor, Professor of the Department of Economics

Iryna Romaniuk, Kharkiv Petro Vasylenko National Technical University of Agriculture

Candidate of Sciences (Economics), Assistant of Department of Economy and Marketing

How to Cite
Marmul, L., & Romaniuk, I. (2019). Financial support and taxation aspects of tourism activities development in Ukraine. University Economic Bulletin, (42), 204-210.
Finance, Monetary Circulation and Credit