The impact of taxes on tourism entrepreneurship

The article shows the impact of taxes on tourism entrepreneurship. It is established that models based on fuzzy logic have the advantage that they make it possible to use expert knowledge about the structure of the modeling object in tourism. This compensates for the lack of analytical dependencies between the input and output variables characterizing the object of study. In these conditions, one of the important tasks is the formation of a tax system that would enhance the financial viability of the tourism industry and ensure the possibility of its state regulation by economic transformations. It is proved that the existing tax system in the tourism industry is of a fiscal nature and does not stimulate the development of service activities. An analysis of existing tax policy management methods has confirmed the relevance of increasing the requirements for the reliability of forecasts of the effectiveness of tax strategies. It was found out that solving this problem requires the use of scientifically based modeling methods, including the latest ones that have proven their effectiveness in building decision-making procedures in the tourism sector. It is determined that modeling methods based on the theory of fuzzy logic, modern computer technologies, make it possible to raise the level of forecasting in the tourism industry to a qualitatively new level.