This article explains the impossibility of compiling a uniform income register for tourism and hotel operators across all activities and services. This is due to the different procedures for recording income received from each activity or service, the need to support it with documents of varying content, the provision of certain services, such as tourism services, in foreign currency, and the need to systematize other information

This article discusses the introduction of turnover tax, its economic essence, the place of revenue in the state budget by type of tax, the procedure for payment and its specific features in application, and conclusions and proposals are developed to improve the mechanism for calculating and collecting turnover tax