The article considers the specifics of developing a marketing strategy as a means of ensuring sustainable economic development of a tourism enterprise. The principles of marketing strategy formation are presented. The problem of proper formation of the marketing strategy is raised, which requires setting appropriate goals and objectives, the implementation of which in specific market conditions will lead to the achievement of the general corporate goals. Attention is drawn to the importance of harmonizing the interests of three stakeholders - the tourism enterprise, consumers and the public. Thus, when building an effective marketing strategy, a tourism company should rely on its own goals, available resource potential, the specifics of the tourism market, consumer needs and public interests. Great importance is attached to setting marketing goals of a tourism enterprise as a mandatory element of marketing management. Attention is drawn to the subordinate position of marketing goals in relation to the general goals of a tourism enterprise, which are the means of achieving them. The goals that form the basis of the marketing strategy relate to two aspects of the enterprise, namely products and markets, and also include the goals of product policy, pricing policy, distribution policy and communication policy. The specifics of forming a marketing strategy are considered, taking into account the product-market matrix of a tourism enterprise. The essence and importance of the marketing strategy, as well as its components, are revealed. An important role is assigned to market segmentation, identification of target markets, positioning of the tourism product, determination of competitive advantages of the tourism enterprise. The principles and requirements for the formation of a marketing strategy of a tourism enterprise are considered, compliance with which should ensure the effective implementation of marketing functions and tasks. Attention is drawn to the complexity and multifacetedness of the process of developing a marketing strategy, which requires taking into account the general goals of a tourism enterprise, the state of the external marketing environment, the capabilities of the enterprise, and the degree of risk.