Gur'ev A.V.Volgograd branch of Russian Academy of National Economy and Civil Service under President of Russia, Volgograd, Russian Federation tolya_gurev@mail.ru
The article analyzes the activities of tourist organizations as a special type of business. The author gives the definition of "tourist organization as a special subject of business. He considers the peculiarities of legal regulation of business entities in the tourism sector. The paper analyzes legislative ways of financial support and reveals the necessity of preventing bankruptcy tourist organizations.
Grabovyi P.G., Petrova S.N., Poltavtsev S.I. i dr. Riski v sovremennom biznese [Risks in modern business today]. Moscow, ALANS Publ., 1994. 200 р.
Zhuravleva N.V., Zykunov D.S. Upravlenie stoimost'iu kompanii i sokhranenie ee ustoichivosti [Value based management and preserving its stability]. Finansovaia analitika: problemy i resheniia –Financial analytics: problems and solutions, 2013, no. 8.
Zabaeva M.N. Riski strakhovshchika pri bankrotstve turagenta [Risks insurer in bankruptcy of travel agent]. Strakhovye organizatsii: bukhgalterskii uchet i nalogooblozhenie –Insurance companies: accounting and taxation, 2012, no. 6.
Kuskov A.S. Ekstrennaia pomoshch' kak novella zakonodatel'stva o turistskoi deiatel'nosti [Emergency assistance as novel legislation on tourist activity]. Tsivilist, 2012, no. 4.
Kivelius I.N., Sosnenko L.S. Osobennosti analiza ekonomicheskogo potentsiala turisticheskoi firmy [Analysis Features of economic potential of tourism firms]. Vse dlia bukhgaltera –All for the bookkeeper, 2006, no. 1.
Mezhdunarodnaia konferentsiia OON po statistike puteshestvii i turizma [UN International conference on travel and tourism statistics]. Moscow, 1993.
Pankratova A.V. Posledstviia finansovykh trudnostei turoperatora [Consequences of financial difficulties tour]. Turisticheskie i gostinichnye uslugi: bukhgalterskii uchet i nalogooblozhenie –Travel and hotel services: accounting and taxation, 2012, no. 4.
Shevchenko I.K. Organizatsiia predprinimatel'skoi deiatel'nosti: ucheb. posobie [Organization of entrepreneurial activity: textbook]. Taganrog, TSURE Publ., 2004. 92 p.
Sravnitel'nyi analiz zakonodatel'stva gosudarstv uchastnikov SNG v sfere turizma [Comparative analysis of legislation of CIS Member States in tourism sector]. St. Petersburg, Nevskii fond Publ., 2005, p. 134.
Stepanov A.A. Khoziaistvenno-pravovye sredstva preduprezhdeniia bankrotstva [Economic and legal means to prevent bankruptcy]. Donetsk, 2006.