PECULIARITIES OF ACCOUNTING AND TAXATION IN THE FIELD OF TOURISM

The article is devoted to the study of the peculiarities of accounting and taxation in the field of tourism. The purpose of the study is to identify specific aspects of accounting and taxation specific to tourism activities. Within the framework of the study, the regulatory legal acts regulating the activities of tourism enterprises were analyzed, practical examples of the organization of accounting and tax planning in this area were studied. The research results made it possible to systematize the features of cost accounting, revenue generation, and the use of special tax regimes in tourism. The practical significance of the work lies in the possibility of using the results obtained to optimize accounting processes and the tax burden of tourism enterprises.