Jumanova Zilola Tuychievna
doctoral student of the Institute of Statistical Research
and Personnel training
Tashkent, Uzbekistan
Annotation: The article analyzes the international standards for conducting tourism accounting, in particular the auxiliary tourism accounting. It is known that the tourism support account was adopted in 1993 and 2008. In the article, the different aspects of the tourism auxiliary account adopted in these two years are widely covered. The peculiarities of conducting tourism auxiliary accounts in the European countries France and Poland have been studied in detail. The main goal of the article is to form the necessary skills to establish the use of tourism auxiliary accounts in Uzbekistan. This paper demonstrates the new analytical possibilities available in model-based macroeconomic evaluations that use structural information from Type Auxiliary Accounts (TSA). The system of TSAs offers specific aspects of the tourism product. There are different international practices and many standards for the accounting of tourism statistics. They have a recommendation character. However, these recommendations are being applied in most countries without taking national characteristics into account. In the Republic of Uzbekistan, the above-mentioned and analyzed standards are practically not used. In this regard, in the article, research is carried out on conducting statistics of tourism in Uzbekistan based on international experience and standards.
Key words: tourism, tourism auxiliary accounting, basic statistical indicators, visitor categories domestic tourism consumption, outbound tourism value added accounting, domestic tourism supply and consumption, employment in tourism industries.