Healthy lifestyle issues are becoming increasingly popular, it is becoming interesting not only for the older generation due to their age, but also for the younger generation, which has increasingly begun to monitor their health. This is due to the active introduction of healthy lifestyle postulates into all spheres of life through the implementation of national programs and projects by the state, active promotion through the media of the image of a healthy person who strives to monitor their health. All this has increased interest in spa treatment. At the same time, there is some discrepancy between the growth rates of rest in sanatoriums and the ability of these sanatoriums to accept the population for rest, there are not enough places for rest. But, in addition to this, it is necessary to review the economic approaches to regulating the spa sector, its methodological tools. In the article, the author proposes a model of the functioning of the health resort sphere in the Russian Federation taking into account modern features, and in order to improve control, a model of the operation of the information system "Healthy Citizen" is presented as an element of control in the health resort treatment system, which will allow the tax inspectorate to receive information for the formation of a social deduction (for health), and the population not to submit unnecessary documents on treatment, will reduce paperwork for both parties. The practical significance of the obtained results lies in the possibility of using methodological author's developments in the activities of sanatoriums, when preparing materials on the impact of the health resort sphere on the economy of the region (country), its tax system.