SCIENTIFIC AND METHODOLOGICAL APPROACH TO ASSESSING THE IMPACT OF THE TAX FACTORS ON THE ACTIVITIES OF TOURISM ENTERPRISES

The modern tourism enterprises operate under the simultaneous influence of post-pandemic consequences, military-economic risks, inflationary pressure, fluctuations in solvent demand, and the growing role of digital channels for the sale of services. Under such conditions, the tax factors affect the performance not only through the volume of mandatory payments, but also through the complexity of tax administration, penalty risks, time delays, and additional transaction costs. The purpose of the study is to assess the impact of tax factors on the performance of tourism enterprises and to substantiate practical directions for increasing their financial stability in an unstable external environment. The empirical basis is a sample of 24 tourism enterprises in our country for 2018–2024. To generalize tax variables, factor analysis was used, which identified two key factors, namely fiscal tax pressure and tax-administrative friction. The results showed that both tax factors have a negative and statistically significant impact on the integrated performance index of tourism enterprises; however, tax-administrative friction turned out to be more destructive than fiscal tax pressure itself. The presence of a threshold effect was established, according to which, after exceeding the level of effective tax burden, the negative impact on operating profitability sharply increases. The worst performance results are inherent in enterprises in which high fiscal pressure is combined with high administrative losses. It was found that the digitalization of tax and management procedures partially mitigates the negative impact of tax factors. The scientific novelty of the study lies in the improved scientific and methodological approach to assessing the impact of tax factors on the performance of tourism enterprises. It combines factor-based differentiation of fiscal tax pressure and tax-administrative friction, cluster grouping of enterprises by tax profiles, and threshold modelling of the effect of the effective tax burden on operating profitability.