This article explores the concept of the term tax incentives, as well as the need and importance of its application in the development of the country's tourism industry. It is noted that the number and forms of its practical use in the countries of far and near abroad are different and are implemented differently depending on their socio-economic policy, taking into account the priority areas of economic sectors. A comprehensive analysis of the assessment of the effectiveness of tax and customs benefits allows us to resolve the issue of the need for their establishment, cancellation or further improvement in various areas of the national economy. Also, based on the available statistical tax data, practical issues of the effectiveness of tax incentives were analyzed from the point of view of financial and economic indicators of economic entities operating in the tourism sector of the country. It is noted that according to the analyzes carried out, it can be concluded that, in general, the existing tax and customs legislation benefits contribute to the development of the country's tourism industry.
national economy, tax and customs legislation, tourist companies, stimulating function, budget revenues, economy sectors, tax incentive
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