The relevance of the research topic is driven by the increasing role of cross-border cooperation for economic development of regions of the neighbouring countries located in the immediate vicinity to the border, as well as for the tourism development. The purpose of scientific research, the results of which are presented in the article, was the justification of the prospects for cross-border cooperation between Russia and Poland in the field of tourism based on the analysis of the dynamics of the border movements and exchanges between inhabitants of the Kaliningrad region and Poland, the assessment of their structure by the purpose of visit and by the distance from the border to the target center visit. To obtain the author's conclusions, methods of expert estimations and statistical analysis, economic-statistical and factor analysis, economic and mathematical modeling were used. As a result of the research dynamics and nature of cross-border movements in the aforementioned regions were revealed, the author's assessment of the positive and negative effects of such movements and exchanges as a form of cross-border cooperation in the economic development of these regions, including tourism, was given.