Methods. The methodological basis of the study is such general scientific methods as historical and logical – when identifying the conceptual foundations of the study of the goods` quality through the history of economic thought, analysis and synthesis – when studying the correlation between the categories «consumer value», «utility», «value»; scientific abstraction – when establishing the essence of the concepts «quality» and «quality of tourist services». Results. On the basis of the analysis of the approaches to understanding the essence of the concept of «quality» dominant in Marxist and neoclassical economic science, its consideration from the point of view of both objective and subjective characteristics was revealed. It was established that there is no categorical definition of this concept, which is interpreted in modern economic literature, on the one hand, as a set of properties of a product or service, and on the other – as the attitude of the consumer to them. Attention is focused on the need to develop an integrated approach to understanding the essence of the concept of «quality», which would combine objectivist and subjectivist views on this phenomenon. Novelty. The dual nature of the concept of «quality» has been established, which consists in reflecting a set of specific properties and characteristics of a product or service (objective side), as well as the specifics of its individual perception when directly satisfying needs (subjective side). The definition of the category of «quality» is given as a set of properties and characteristics of the product, which form its ability to satisfy the needs of the consumer and to meet the expectations regarding it considering the real perception of a specific client at this moment in time. Practical value. The results of the study are of an applied nature, since the understanding of the dual nature of product quality allows choosing effective tools of influence to increase its level through timely diagnosis of problems in the activities of tourist enterprises and their solutions.
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