The aim of the article is to investigate the threats and dangers that affect not only the management system of the tourism sector enterprises, but their safety as well. By analyzing, systematizing and summarizing the scientific works of many scientists, the essence of the concepts of “danger” and “threat” has been considered, and the classification of dangers and threats faced by tourism enterprises in an unstable environment has been carried out. As a result of the research there have been identified the main threats and dangers peculiar for subjects of tourist activity that occur in the process of operation of tourism enterprises and deficiencies in the management of material, information, human, financial and other resources of tourism enterprises. The main prospect for further research in this area is to identify the potential directions for minimizing the risks and threats that ensure not only the appropriate level of the tourism enterprise competitiveness, but its development as well.