The article considers the most important problem of tourism development related to the formation of tourist territories (destinations). In conditions of high competition in the tourism market, the spatial development of tourist destinations is becoming the main competitive advantage. It is proposed to use the method of cartographic taxonomy as a spatial planning method. This approach provides tools for modeling tourist clusters and destinations. Cluster binding to the territory is carried out using cartographic taxon. Each taxon is characterized by a number of parameters that make it possible to present information on tourist clusters and destinations in a formalized form. Such an idea makes it possible to plan the spatial development of the tourist area based on its model. The structure of the balance model of tourism activities is proposed, taking into account the distribution of tourist flows between tourism enterprises in the territory of the destination.