TOURIST RENT IN THE SYSTEM OF RENT THEORY CONCEPTS: THE ACCOUNTING ASPECT
Authors: Bardash Sergiy , Osadcha Tatiana 
Published: April 2022

Urgency of the research is conditioned by the critical state of the tourism industry. One of the ways to revive the industry is to find additional sources of funding. Considering the fact that considerable budgetary resources are spent to fight the global pandemic, the issues of formation, accumulation, distribution and redistribution of rents, including tourist rents, are actualized. For strategic development of national tourism systems it is necessary to create a mechanism of rent relations, which not only satisfies the interests of state authorities, but allows business entities, including tourism industry, to determine in full the income from operating activities, net profit, as well as the volume of self-financing sources, the component of which should be considered the tourist rent. It is not possible to achieve the required result without defining and further creating the conditions for rent accounting. The purpose and the objective of the research. The purpose of the research is to determine the conditions of the valuation estimates of the tourist rent and its accounting for the needs of effective management of tourist enterprise incomes. In accordance with the defined purpose, the research objectives are as follows: critical evaluation of the results of justification of theoretical foundations of tourist rent; definition of conditions of tourist rent identification in the context of further accounting and clarification of the concept “tourist resources” as a source of tourist rent formation; definition of possibility of identification/allocation of tourist rent in tourism, essence and place of tourist rent in the classification model of rent; definition of economic and legal conditions of tourist rent accounting. The methodological framework of the research is dialectical method of cognition of the essence of tourist resources and tourist rent; bibliographic method and general scientific methods of scientific cognition (analysis, abstraction, synthesis, generalisation) applied for critical evaluation, clarification of concepts “tourist rent” and “tourist resources”, substantiation of basic theoretical provisions of economic and legal regulation of identification and accounting of tourist rent and tourist resources, formulation of conclusions. The scientific novelty of the research results consists in clarification of the concepts of “tourist rent”, “tourist resources”, definition of economic-legal grounds for accounting of tourist rent and tourist resources. The practical significance of the research results is that the stated recommendations can be taken into account in further development of recommendations on identification, evaluation, accounting of tourist rents as additional income of the tourist activity entities, as well as creation of information base for collection of rent payments and their further distribution for the needs of national tourism development. The prospects for further research will consist in developing a set of scientific and methodological provisions and recommendations on attracting tourist rents in the system of self-financing, regional and nation-wide financing of tourist industry entities. Significance/originality. The obtained results can be considered as forming the concept of tourist rent accounting in the sphere of tourist entrepreneurship and create new grounds for revision of the mechanism of rent relations in the tourism industry.