Abstract
The subject of the study is the organisation of accounting for agents in the tourism market and its improvement. The purpose of the article is to identify the activity of agents in the market of tourist services mainly as intermediary and to substantiate, accordingly, the specifics of the organisation and implementation of its accounting, as well as the peculiarities of tax accounting. The methodological basis of the article is based on the following methods: monographic, historical, system-structural analysis and synthesis, accounting, economic comparisons and generalisations. Results of the article. It is determined that travel agents belong to the largest group of providers of tourist services to the population and taxpayers. Therefore, the organisation of accounting is an important component of their activities. The article identifies the problems of accounting related to the nature of the activity (main or intermediary) and its identification, as well as the tax status of travel agents and tour operators. This made it possible to summarise the registers and accounts that can be used in accounting; to classify travel agents as certain classes of taxpayers; and to propose areas for automating accounting work. Ultimately, this will facilitate the receipt of systematic, unbiased information about activities, its provision and effective management decisions on development and competitiveness. Field of application of results. The content and conclusions of the article can be used in the educational process of higher education institutions for the training of students of tourism profile; in the activities of tourism market agents. Conclusions. The organisation and implementation of accounting by travel agents is determined by the content of their activities as mainly intermediary; the predominant number of recorded revenues as transit; taxation of their own income and accounting for taxes at the time of income. This determines a clear and rather limited set of accounts and sub-accounts for accounting entries of the main activity. For tax accounting, it remains important to establish the moment of receipt of own income to choose the options for calculating taxes; to take into account the amount of income to classify travel agents as a particular class of taxpayers. In the future, the improvement of travel agents' accounting should be based on the use of automation, software, and other digital technologies
Keywords
accounting; travel agents; tour operators; consumers; taxation; accounting registers; accounts; management; tourism market; competitiveness
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