The urgent issues concerning the formation and development of the tourism sphere in Ukraine and Poland are studied. The dynamics of rates of expenditures of the state budget in Poland is presented and the comparative analysis with Ukraine is made. The analytical review of the resource and territorial potential of Ukraine is conducted; tourist flows and economic indicators are presented. The current tendencies of educational tourism development in Ukraine and its prospects are stressed.
The article describes the role of data consolidation in the tourism sphere, the need to use existing software tools to handle tourist information is highlighted, the problem of data resources structuring and unified format creation are emphasized, and the scheme of the formation of tourism documentation is presented.