Tourism is becoming a key element in the development of the economy of states and regions. Well developed tourism infrastructure is an important determinant of tourism business that can provide a wide range of competitive tourist services, and use the tourist and recreational potential of municipalities and regions without damaging the environment. One of the functions of tourism infrastructure is to build up suffi cient material, technical, resource and other conditions for the men's recovery and recreation as well as to meet the needs of the local population in tourism and recreation. Development and improvement of tourism infrastructure, including its all structural elements (accommodation infrastructure, food infrastructure, leisure and recreation infrastructure, infrastructure of tourist services) contributes to the competitiveness of municipalities on the market of tourism services while attracting and retaining human capital. The objective of the research, the results of which are set forth in this article, addresses the development of a toolkit for assessing the development of municipal tourism infrastructure for diagnosing the territorial development imbalances in the context of municipalities. The work is based on the analysis of the Russian and foreign research literature on the problem under review. The outcomes of the research have scientifi c and practical signifi cance for scholars who research the issues of the development of regional tourism, public administrations, regional authorities, as well as for representatives of tourism business.