ФІНАНСОВА І НЕФІНАНСОВА ЗВІТНІСТЬ ГАЛУЗІ ТУРИЗМУ УКРАЇНИ – НА ШЛЯХУ ДО ЄС

Abstract

The aim of the research was the theoretical justification and improvement of the disclosure of financial and non-financial information of the subjects of tourism activity on the way to the harmonization of the legislation of Ukraine with the legislation of the EU. Tourist activities in Ukraine are carried out by: tourist operators and agents, as well as other business entities that are legal entities or may be persons – entrepreneurs. The determination of the type of business entity depending on the organizational and legal form and certain criteria according to the Law of Ukraine "On accounting and financial reporting in Ukraine" is the basis of the choice of simplified or full financial reporting and the right to a simplified system of taxation and accounting. Sole proprietorships who are on the simplified or general taxation system, employed in tourism, submit only tax reporting to the relevant authorities. Travel agents and operators registered as legal entities, which are micro or small undertakings, independently determine the feasibility of drawing up financial statements and decide which set to submit: simplified or full financial statements. The authors made a comparison of financial statements according to NR(S)A and EU Directives. The EU directive significantly simplifies financial reporting for micro undertakings. Ukrainian legislation requires more detailed information about the assets, liabilities and capital of a small business. However, the EU Directive recommends much more detailed data on the income and expenses of such enterprises in the profit and loss statement and separately in the notes. Large undertakings in the tourism industry publish financial statements according to International Financial Reporting Standards on their web page or website. In addition, large undertakings disclose financial and non-financial information about the business in the management statement. This is the first non-financial report that has become mandatory for Ukrainian large and medium-sized undertakings. The article discusses the disclosure of non-financial information in statements in accordance with the new EU Corporate Sustainability Reporting Directive, and the determination of the stages of introducing sustainable development reporting during 2024–2028. We believe that the presentation of data on social responsibility and sustainable development by tourism campaigns will have a positive effect on their investment attractiveness.