Features of tax and accounting in tourism in the territory of the Russian Federation

UDC 338.48

Authors

Bekoeva A. A.
2nd year student, Faculty of Economics and Management North Ossetian State University K.L. Khetagurova, North Ossetia-Alania, Vladikavkaz, Russia

Abstract

This article is devoted to the features inherent in the tourism industry in the field of accounting and tax accounting. For competent management of the enterprise of the tourism industry, the manager needs to have information about these features. Without competent management, an enterprise simply cannot exist and rationally use the available resources. This article will discuss the main provisions of accounting and taxation in tourism.

Keywords

economics of tourism, accounting, taxation, features, tourism industry.