“Экономические науки”/ 7.Учет и аудит.

Roshko N.B.

Bukovinian University, Ukraine

The regulation of tourist activity in Ukraine

The tourism presents one of the branches of the servicing sphere, in which services are not as material things but as an service activity. There is no characteristic material production of transference from the form of activity to the form of the product in the sphere of servicing. Nevertheless the production servicing process always coincides with the process of its consumption. So, the aim of the tourist activity is giving of tourist services especially the selling of them to tourists which is made by prices that are stated by the enterprise by itself.

The major object of accounting of forming and selling sale of the product are financial resources that paid into services. Here there are all the changes of that resources created with the help of forming of the product of tourism and its sale. They are documented and represented in accounting registers that gives the opportunity to get different information that is necessary for regulation of economic activity in tourism.

The indices of economic activity of tourist enterprises that characterize the level of the needs satisfaction is the profit from the realization of services. Aggregated indices about the country or concrete region are used for the analysis of tourist activity, they are presented in statements that allows to estimate the quality of work of tourist enterprises.

There is the collection of statistical information of the activity of subjects of tourist activity at the state level for the previous years and on the whole for industries of tourism and other industries that are related to it.

The statistical collections are formed on the basis of information, that contain the characteristics of the main indices of the tourist activity. It makes the job analysts and individuals that are by involved into the process of forecasting of the development of events and tendencies in the future.

The purpose of the article is making of analysis of the position of tourist activity and its licensing as one of the ways of its regulation.

So, the volume of the organized tours in 2010 was declined for about 10%. At the same time the volume of tourist flow (as departured and arrived) began to increase with the exit of the country from economic crisis.

So, in 2010 departured glow contained about 17 million of persons (the growth about 12% with the comparison of 2009) thus if were basicly private and official journeys. In 2010 the basic tourist directions for Ukrainians became Russia (5% of increase from the whole volume of departured tourism) Poland, Egypt and Turkey also occupy leading positions.

According to the forecasting of the vice chairman of the state service of tourism and resorts in 2011 the popularity of the tours to the Israel will rise, and in the whole the increase of the glow of tourism should be expected in 2011 for about 20%.

Last year the amount of the tourist journeys increased to Autonomous Republic Crimea and Carpathians. Such tendency, obviously, will be kept in 2011. As these regions attract all the categories of the tourists by the opportunity to spend leisure time, to have a rest and to be engaged in sporting health improvement tourism. There is no lees important factor of the culturar ethnographic inheritance of Carpathians region and the presence of unique architectural sights that serves as a good foundation of the development of tourist industry.

A region of Carpathians is one of the leaders of development of tourism in Ukraine. It is presented by Tchernivtsy, Lviv, Zakarpattya and Ivano-Frankivsk regions. These are the region where the tourist industry was never the basic, but the potential of its development is very high that is confirmed by the creation of legal base and conceptions of development of tourism in the region over the last years.

The influence of the tourism on economic development of region of Carpathians appears in increasing of business activity and in expansion of production of goods and services as a result of increase payable demand due to foreign and local sightseers. Tourist business in region of Carpathians stimulates the development of such industries as building, connection, good industry, agriculture, trade, production of commodities and etc.

The task of the state is to support internal tourism and to stimulate the development of entrance tourism. Our country needs through the collaboration with public organizations to propagandize tourist business entrance and internal tourism. One of the ways of support of tourism is its state regulation especially licensing.

The innovation of 2010 became the law of Ukraine “About making changes to some legislative acts of Ukraine in relation to limitation of state regulation of economic activity”. This law came true on 17.11.2010.

By the November 2010 there was exact dynamics of increasing of received licenses based on licensing register of subjects of touragency’s and touroperatour’s activities that stimulated the constant control of tourist activity on territory of Ukraine.

By the state on 01.11.2010 on the indices of licensed register – the license on touroperatour’s and touragency’s activity was received by about 8531 subjects of economic management.

After changes of law about licensing of touragency’s activity appeared the necessity in forming of recommendations for touroperators especially:

1. it is expedient to check up the presence of bank guarantee at touragents, also there should be a proper educational qualification level ( experience of work in industry of tourism not less than 3 years or special tourist education for example courses);

2. the presence of official apartments and the documents, that are said in the law of Ukraine “About tourism”.

Supervisory bodies are forced to check up activity of tourist agents and also touroperators. So bodies of licensing control concentrate their attention on touroperators and touragents must be submitted to the State Tax Service.

The main reason of great interest of inspectors is that the most of tour companies work with eventual users of tour services, and also with cash currency. Such specification of work is potentially connected with the row of peculiarities of checking of subjects of tourist activity by controlling and law-enforcement bodies.

Tour companies should exactly own the legal base of duties of controlling and low bodies in order to resist possible illegal actions.

The realizable analysis of the state of tourist industry in Ukraine testifies about dynamics of increase of internal tourism, and also about increasing quantity of foreign tourists to the territory of country, that needs urgent solvings of economic problems and concentrating of attention on managing of tourist industry.

With the purpose of assistance of expansion and development of tourist industry in the country and other concrete regions it is necessary to conduct the row of measures that are directed on the providing of stable development of tourism and also improvement of quality and assortment of tourist services.

On of the basic means of state regulation is licensing and changes that took place, will stimulate the increasing of quantity of work of controlling and law-enforcement bodies.