FINANCIAL AND ECONOMIC MECHANISMS FOR STIMULATING THE DEVELOPMENT OF SOLIDARITY TOURISM IN UKRAINE

Abstract

The article examines the theoretical and practical foundations for the formation of financial and economic mechanisms to stimulate the development of solidarity tourism in Ukraine in the context of post-war recovery and socio-economic transformation. It is argued that solidarity tourism is an important tool for strengthening social cohesion, developing human capital and supporting local economies, as it combines the principles of mutual support, social responsibility and inclusiveness. The socio-economic prerequisites for the revitalisation of solidarity tourism are identified and the peculiarities of its development in the Ukrainian context are outlined, which are determined by military challenges, internal migration, the need to restore territories and the need to reorient the tourism industry towards sustainable models with a high social impact. Based on a summary of international experience and an analysis of state support instruments, key financial and economic mechanisms that ensure the development of solidarity tourism have been identified. These include grants, subsidies, preferential loans, tax incentives, social investments and revolving funds. Their functional purpose, advantages and limitations are revealed, and examples of their practical use in Ukraine, the European Union, the United States, Asia and Central Asian countries are provided. It is shown that grants and subsidies contribute to the launch of socially oriented initiatives, preferential loans create conditions for the implementation of infrastructure projects, tax incentives create a favourable environment for the activities of social enterprises, and social investments and revolving funds ensure the long-term financial sustainability of tourism projects. It has been proven that the effective development of solidarity tourism requires a comprehensive approach that combines state support, community participation, the activities of non-governmental organisations, the activation of private investors, and the introduction of innovative financing mechanisms. The conclusion is that the systematic application of financial and economic instruments will contribute to the formation of a sustainable solidarity tourism ecosystem capable of ensuring the restoration of territories, increasing employment, developing local communities, and integrating Ukraine into global trends in sustainable tourism.