Definitional certainty and typologization of tourist financial risks

The article discusses the theoretical basis of the institutional nature of financial risks that arise in the field of tourism at the level of taxa and the national economy, which revealed the features of tourist financial risks caused by sectoral determinants. The author defines the criteria features of tourist financial risk classification, on the basis of which the main types of risks are distinguished. The paper emphasizes the need to consider and analyse the risk types when building the strategic programs and scenarios of tourism development.