Accounting and financial mechanism of business interaction: directions for the recovery of the tourism industry
DOI:
https://doi.org/10.34069/AI/2023.67.07.4Palabras clave:
accounting and financial mechanism, business interaction, tourism industry, transformation, development.Resumen
The object of the study is the transformation trends of the accounting and financial mechanism of business interaction in the context of the development of the tourism industry in Ukraine. The main goal is to show the mutual influence of inflation trends, growth rates, debt volumes and the degree of fragmentation on incentives for investment in the recovery of the tourism industry. The main hypothesis of the study is the assumption of the possibility of restoring the tourism potential of Ukraine due to the introduction of the latest financial and economic technologies of digital transformation, national restoration projects, digital interaction platforms. The main conclusion: supply chain disruptions will not affect business activity and business interaction, while the cost of living crisis may be nearing its peak. It is proposed to carry out an effective policy in the field of providing the financial market with innovative regulatory tools and attracting new investment resources with a guarantee of a high-quality end result through the implementation of a framework accounting and financial mechanism for the interaction of tourism business with international donors, state and local authorities based on mastering the latest tools of public interaction on modern digital platforms.
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State Agency of Tourism Development (2023). Income to the state budget from the tourism industry in 2022. 13th of March. Retrieved from: https://acortar.link/tmgVgU
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Tourist tax (2023). State Agency of Tourism Development. Retrieved from: https://acortar.link/vS2WzD
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Board of Governors of the Federal Reserve System (2022). Federal Reserve issues FOMC statement. June 15, Retrieved from: https://acortar.link/mjfbYv
Bordun, O., Shevchuk, V., Monastyrskyi, V., & Luchka, O. (2022). Expenditures and ways to save the tourist business of Ukraine in wartime conditions. Bulletin of Lviv University. Series: Economy, 62, 178-196. Retrieved from: https://acortar.link/aDNOl0 (In Ukranian)
Calinescu, T., Likhonosova, G., & Zelenko, O. (2018). Estimation of Conditions the Realization of Democratic Mechanisms the Transformation of Society: Tearing Away and Social Dialog. Montenegrin journal of economics, 14(1), 93-107.
Calinescu, T. (2019). Creative account and audit of the enterprises economic activity. Time description of economic reforms, 2 (34), 95-102. (In Ukrainian)
Calinescu, T., Likhonosova, G., & Zelenko, O. (2019a). Creativity of International Development Strategies and Audit of Entities’ Financial Management. Advances in Economics, Business and Management Research. Vol. 95. 6th International Conference on Strategies, Models and Technologies of Economic Systems Management (SMTESM 2019). Published by Atlantis Press, (France, Paris), 167-171. Retrieved from: https://www.atlantis-press.com/proceedings/series/aebmr
Calinescu, T. (2021). Registration-fiinancial mechanisms of socio-ecomonic development the subjects of business. Time description of economic reforms, 1(41), 50-57. (In Ukranian)
Calinescu, T., Revenko, D., & Pidmohylny, S. (2021a). Paradigm of forming the mechanism of strengthening the economic security of entrepreneurial activity. Time description of economic reforms, 3(43), 35-41. (In Ukrainian)
Calinescu, T., & Pidmohylnyi, S. (2022). A modeling of transformations processes in the mechanisms of economic security strengthening of entrepreneurial activity. Time description of economic reforms, 3(47), 21-27. (In Ukrainian)
Calinescu, T., & Yufeng, Huang (2022a). Comparative analysis of registration-financial mechanism the co-operation of business subjects. Time description of economic reforms, 1(45), 39-44. (In Ukrainian)
Flasseur, V. (2023). Refinitiv datastream. Reuters. Retrieved from: https://acortar.link/vE4ES8
Gaspar, V., Medash, P., & Perrelli, R. (2023). World debt swing. IMF Blog. International Monetary Fund. Retrieved from: https://www.imf.org/ru/Home
Georgieva, K. (2023). Confronting Fragmentation Where It Matters Most: Trade, Debt, and Climate Action. IMF Blog. Retrieved from: https://acortar.link/s3HDH0
Hryniv, B.V. (2019). Organizational and economic mechanism of functioning of enterprises in the service sector: collective monograph. Lviv: Rastr-7, 212. (In Ukrainian)
Illien, N. (2023). Swiss finance minister defends rushed banking takeover. Reuters. Retrieved from: https://acortar.link/hpmCgj
Kodeksy (2020). Provisions (standard) of accounting 15 Income. Retrieved from: https://kodeksy.com.ua/buh/psbo/15.htm (In Ukrainian)
Kose, A. (2023). Sharp Slowdown in Growth Could be Widespread, Increasing Risks to Global Economy. World Bank Expert Answers. World Bank Group. Retrieved from: https://acortar.link/ucZ42X
Kryvoberets, M. M. (2017). Tools improving the quality of tourist services. Efficient economy, 1. Retrieved from: http://www.economy.nayka.com.ua/?op=1&z=5382
Kyrylenko, O. P., & Tulai, O.I. (2017). Formation of the financial mechanism of sustainable development of Ukraine. Ternopil: TNEU, 414. (In Ukrainian)
Markovitz, G., & Karunska, K. (2023). How can businesses prepare for economic turbulence in 2023? World Economic Forum. Davos 2023. Trade and Investment. Retrieved from: https://acortar.link/9GsBOn
Ministry of Economy of Ukraine (2023). The Ministry of Economy preliminarily estimates the fall in Ukraine's GDP. Department of Public Relations and Mass Media. Retrieved from: https://acortar.link/4Tlmi7 (In Ukrainian)
Ministry of Finance of Ukraine (2023). State debt of Ukraine. Retrieved from: https://index.minfin.com.ua/ua/finance/debtgov/ (In Ukrainian)
National Bank of Ukraine. (2023). The National Bank of Ukraine kept the discount rate at 25%. https://acortar.link/60BLcP (In Ukrainian)
Online legal assistance (2023). Tax Code of Ukraine. Retrieved from: https://kodeksy.com.ua/podatkovij_kodeks_ukraini.htm (In Ukrainian)
Pavlysh, O. (2023). The head of the IMF considers it possible to provide Ukraine with a "significant" full credit. Economic truth. Retrieved from: https://www.epravda.com.ua/news/2023/02/22/697314/ (In Ukrainian)
Povrezniuk, V., But, A., & Muskeev, P. (2020). Business: preparing for growth. Kyivstar. Retrieved from: https://hub.kyivstar.ua/news/biznes-pidgotovka-do-zrostannya/ (In Ukrainian)
Revill J. (2023). Swiss National Bank chairman says inflation 'far too high'. Reuters. Retrieved from: https://acortar.link/PaCtve
Smith, C. (2023). US inflation has not ‘turned the corner yet’, top IMF official warns. Financial Times. Retrieved from: https://www.ft.com/content/4f4e0b97-697a-4a51-8ef9-f0068d27fa62
State Agency of Tourism Development (2023). Income to the state budget from the tourism industry in 2022. 13th of March. Retrieved from: https://acortar.link/tmgVgU
State Statistics Service of Ukraine (2023). Consumer price indices (inflation). https://www.ukrstat.gov.ua/operativ/menu/menu_u/cit.htm. (In Ukrainian)
Tourist tax (2023). State Agency of Tourism Development. Retrieved from: https://acortar.link/vS2WzD
UN News (2022) The war in Ukraine can hinder recovery of tourism, 28/03/2022 Retrieved from:: https://news.un.org/ru/story/2022/03/1420802
Vinokurov, J. (2023a). When the National Bank of Ukraine will abandon the fixed exchange rate. Economic truth. Retrieved from: https://www.epravda.com.ua/publications/2023/02/14/697015/ (In Ukrainian)
Vinokurov, J. (2023b). Ukraine wants to receive another 16 billion dollars from the IMF. Will there be a new program? Economic truth. Retrieved from: https://www.epravda.com.ua/publications/2023/01/31/696522/ (In Ukrainian)
Zhurba, I. (2020). Specifics of financing and promotion of the development of the tourist industry in the Scandinavian countries. Scientific Bulletin of the Uzhhorod National University. Series: International economic relations and the world economy, 34, 71-75. (In Ukrainian)
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2023-08-30
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Calinescu, T., Likhonosova, G., & Zelenko, O. (2023). Accounting and financial mechanism of business interaction: directions for the recovery of the tourism industry. Amazonia Investiga, 12(67), 38–53. https://doi.org/10.34069/AI/2023.67.07.4
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