Identification of tourism resources as a factor in the emergence of tourism rent
Article Sidebar
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Main Article Content
Abstract
The article considers scientific approaches to the identification of tourist rent, and also updates the importance of tourist resources for tourism entities. The polymorphism of understanding the essence and composition of tourist resources is emphasized and the legal and economic conditions for reflecting tourist resources in accounting are determined in order to identify tourist rent as a component of the income of a tourism business entity.
Article Details
References
Bardash, S. V., & Osadcha, T. S. (2019). Bukhhalterskyi oblik renty: monohrafiia [Rent accounting: monograph]. Kherson State University. Kherson: KSU.
Bardash, S., & Osadcha, T. (2018). Identification of economic and legal preconditions for rent accounting. Baltic Journal of Economic Studies, 4(1), 31–38. DOI: https://doi.org/10.30525/2256-0742/2018-4-1-31-38
Boiko, M. H. (2013). Osoblyvosti utvorennia renty u biznesi [Particularities of rent formation in tourism]. Effective economics, 11. Available at: http://www.economy.nayka.com.ua/?op=1&z=2448
Kazachkovska, G. (2009). Turystychna renta yak instrument ekonomichnoho reguliuvannia rozvytku turyzmu [Tourist rent as a tool for economic regulation of tourism development]. Available at:
http://dspace.nbuv.gov.ua/bitstream/handle/123456789/39764/15-Kazachkovska.pdf?sequence=1
Liubitseva, О. О. (2003). Rynok turystychnykh posluh: navchalnyi posibnyk [Market of tourist services: study guides]. Kyiv: Alterpres.
Tkachenko, T. I. (2006). Stalyi rozvytok turyzmu: teoriia, metodolohiia, realiyi biznesu: monohrafiia [Sustainable development of tourism: theory, methodology, business realities: monograph]. Kyiv: Kyiv National University of Trade and Economics.
WTTC (2025). Global Travel & Tourism Sector Cuts Emissions Intensity as Economic Prosperity Grows. Available at: https://wttc.org/news/global-travel-tourism-sector-cuts-emissions-intensity-economic-prosperity-grows (accessed November 02, 2025)