Abstract

Tourism, at the present stage of development of economic systems, is one of the most dynamically developing areas. Its growth rates are almost twice as high as those of other sectors of the world economy. With the change in the needs of tourists, the concept of tourism itself will also change, but at the same time the opinion remains that tourism is the movement of a person from his usual environment in order to satisfy his needs (health, spiritual, cognitive, etc.) to other conditions. Changing needs of tourists contributes to the development of the tourism industry. Under the current conditions, tourism enterprises cannot independently attract tourists, which justifies the need to develop the tourism sector as a combination of interacting elements of state and commercial structures, various industries located on the same territory, the purpose of which is to form a positive tourist image of the country and / or to make a profit. The interaction of tourism participants should be carried out in several stages: in the development of tourism policies and in the direct provision of services to tourists. To ensure the development of the country’s tourism sector, it is necessary to develop a static accounting methodology that takes into account all the factors influencing it, the data of which will be the basis for the development of state policy in the field of tourism. In order to increase the efficiency of interaction between participants in the tourism sector, it becomes necessary to develop a mechanism for the interaction of all participants in the tourism sector. The development of the tourism sector will ensure the growth of a number of socio-economic indicators of the country’s development, as well as will allow to neutralize the influence of negative factors. The development of the tourism sector will contribute to the formation of a positive image of the country, improve the quality of tourist services, which will attract tourists, as well as have a positive effect on the socio-economic indicators of the country’s development

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