Skakun Y. Legal fundamentals of financing expenses of recreational enterprises with their own accommodation base (on an example of the Autonomous Republic of the Crimea).

The thesis contains the analysis of legal regulation of financing expenses of recreational enterprises both for the budget of different levels and for the alternate sources of financing. Considered is an influence of management system, formed in frame of the present theses, on financing of recreational enterprises with their own accommodation base. Analyzed are the legal status of state bodies, which control recreational complex as well as the position of governmental bodies of the Autonomous Republic of the Crimea. Studied are the national legislation for taxation of recreational enterprises as well as authority of the Autonomous Republic of the Crimea for the establishment of the surcharges and fees. In this thesis analyzed is the present state of scientific research of the problem of financing recreation as an independent field of economy.