Nino Paresashvili, Nino Abesadze


The most important direction for tourism statistics is tourism and expenses that include tourism value assessment, which is necessary to assess its influence on the national economy, including the balance sheet, as well as the description of tourism industry sectors. It is therefore necessary to define the classification of the expenses, which is a necessary indicator of statistical study of tour expenses.

The main purpose of the thesis is to identify the problems of introduction of the World Tourism Organization's recommendations for tourism expenditure in Georgia.

Researchmethiology. The paper uses methods of analysis and synthesis, induction and deduction, statistical observation and grouping methods

Findings. Tourist expenses include the expenses of goods and services purchased during a tourist trip, regardless of whether they are purchased or for others. This includes both the expenses incurred by tourists, as well as the expenses paid or paid by others. Travel costs exclude acquisitions that benefit benefits to the visitor. All individual goods and services that the National Accounts System considers to be a part of tourism expenditure may be the use of goods or services. In addition to the expenses incurred by the visitors and the goods, tourist expenses include: The expenses incurred by the employer on the traveling goods and services of the employee; Visitor's Cash Flow financed by third parties, expenses incurred by the visitor for individual services, secured and subsidized by government and NGOs in education, health, art and other fields; Small expenses incurred by employees employed by travelers and their families; Additional expenses incurred by the visitors, mainly covered by the manufacturers of the sport or cultural events.It is necessary to examine the type of expenses that the tourist can travel while traveling, but not the tourism expenses. For example, taxes and liabilities are covered by any type of expenses, including expenses incurred when traveling or traveling, to purchase financial and non-financial assets, purchase of goods for sale, all kinds of money in cash, such as charitable organizations or other individuals Because they do not comply with the purchase of goods and services.


tourist, expense, classification, service, accounting



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