An enterprise with tourist status as a stimulant for attracting investments and tourists to Adjara

Abstract

Tourism is one of the priority sectors of the Autonomous Republic of Adjara. The country has a significant legislative regulatory framework to promote the development of tourism in the country. The article deals with the Decree of the Government of Georgia, issued in 2015, on the procedure for granting the status of an enterprise to a tourist enterprise, as well as its operation and cancellation, the concessive initiatives of which are based on the Tax Code of Georgia. Objects with this status have become a profitable source of income and means of living for non-residents and for construction business - it is the easiest way to attract investments. Hotels apartments could find easily their niche in the consumer market.