Peculiarities and problematic issues of accounting and taxation of tourism activities in Ukraine

Moskaliuk Hanna
PhD in Economics, Associate Professor of the Department of Accounting, Analysis and Audit, Odesa National University of Economics, Odesa, Ukraine, E-mail:moskaliukann@gmail.com, ORCID: https://orcid.org/0000-0002-9810-0522

Radishevskaya Iryna
master's student in the specialty 071 "Accounting and Taxation", Odesa National Economic University, Odesa, Ukraine, E-mail:iryna.radishevskaya@gmail.com

Cite this article:

Moskaliuk H., Radishevskaya I. (2025) Peculiarities and problematic issues of accounting and taxation of tourism activities in Ukraine. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Osoblyvosti ta problemni pytannja obliku j opodatkuvannja turystychnoi dijalnosti v Ukraini; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odesa National Economic University (ISSN 2313-4569), Odesa National Economics University, Odesa, No. 1 (326), pp.14-22.

Abstract

The article is aimed at analyzing the peculiarities and main problems of accounting and taxation in the tourism industry of Ukraine with a view to formulating practical recommendations on how to overcome them. The war and uncertainty have had a significant impact on Ukraine's tourism industry, requiring the identification of accounting and taxation issues in tourism activities in order to find effective ways to address them, simplify business and improve the efficiency of the industry as a whole. The study evaluates the key aspects of accounting and tax regulation in the context of providing comprehensive tourism services, particularly under the conditions of war and the pandemics. The article studies the peculiarities of organization of accounting in the sphere of provision of complex tourist services, in particular, accommodation, transportation, excursions and insurance. The authors focus on the challenges posed by the seasonality of the industry, foreign exchange transactions, and the complexity of determining taxable income. Two main taxation systems applied in the tourism industry are discussed: the general and simplified systems. A comparative analysis of tax revenues for 2021-2023 is carried out, revealing the sector's recovery trends after significant economic downturns. The study highlights the need for improving the accounting and taxation system, particularly in terms of harmonizing national accounting standards with international ones and implementing digital tools to reduce administrative burdens on businesses. The article offers recommendations on optimizing accounting procedures and improving tax policies for the sustainable development of the sector. The article proposes a number of practical solutions to overcome these challenges, including the introduction of mandatory electronic registration of travel agents, automation of accounting processes using modern information systems, and improvement of tax legislation to harmonize with international standards. The article is aimed at specialists in the field of accounting, finance, taxation and tourism management, as well as researchers in these areas.

Keywords

tourism, accounting, taxation, taxes, VAT, simplified system, accounting standards, tourism services, tax legislation.

JEL classification:M410;DOI: https://doi.org/10.32680/2409-9260-2025-1-326-14-22

UD classification:657:336.2:338.48

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