ECONOMIC ONTOLOGY OF TOURIST RENT: ACCOUNTING ASPECT

Abstract

The study's relevance is determined by the critical state of the tourism industry. One of the ways to revive the industry is to find additional its finance sources. For the strategic development of national tourism systems, it is necessary to create a mechanism of rent relations, which satisfies not only the state authorities' interests, but also allows business entities, including the touristic field, to fully determine operating income, net profit, and as well as the volume of self-financing sources, which constituent element the tourist rent should be considered. It is impossible to achieve the required result without defining and further creating the conditions for rent accounting. The study's purpose is to determine the tourist rent accounting conditions for effective income management of relevant enterprises. Legal acts and scientific publications on economic theory, tourism theory, and practice were used as the research's theoretical basis. The methodological basis of the research is a dialectical method, which is used to study the tourist rent essence and tourist resources as a rent-generating factor. Moreover, general scientific methods (analysis, abstraction, synthesis, generalisation), bibliographic method to the transformation of the economic essence and tourist rent legal identification, and grouping method for the economic and legal prerequisites of tourist rent accounting. The scientific novelty of the research results lies in the clarification of the concepts such as "tourist rent", and "tourist resources". In addition, the definition of economic and legal conditions and methodical recommendations for tourist rent accounting was also considered as a scientific novelty. The research results' practical aspect is that the presented recommendations can be used for further recommendations to the identification, assessment, and accounting of tourist rent as additional income. It could be also used for the information base creation to the rent payments and their further distribution for national tourism development. Prospects for further research consist in the development of scientific and methodological provisions and practical recommendations for the tourist rent attraction and rent payments to the self-financing measures system, regional and national financing of the national tourism development.