ANALYSIS AND EVALUATION OF INSTRUMENTS FOR STIMULATING THE DEVELOPMENT OF THE INVESTMENT POTENTIAL OF THE TOURISM INDUSTRY
Abstract
The article discloses approaches to the comprehensive study of the problem of stimulating the development of the tourism industry. The goal is a comprehensive analysis and assessment of the development of the investment potential of the tourism industry of Ukraine based on the prerequisites for the purposeful application of budgetary stimulation tools and the determination of measures to increase the investment attractiveness of sub-complexes. It has been established that the development of the investment potential of the tourism industry of Ukraine is accompanied by the introduction by the state of budgetary instruments that have a synergistic nature of the combination of investment incentives of tourism sub-complexes as a complete socio-economic system. The amount of revenues to the budget of Ukraine from the tourism tax from the activities of the tourism industry entities is grouped. It was established that the development of the investment potential of the tourist industry and its attractiveness depends on the reproductive processes of tourist and recreational resources. The average costs of the subjects of the tourism industry in the field of economic and service support for the production of the tourist product were analyzed. It has been proven that the idea of joint private-state financing of priority areas of activity is key to solving a number of socio-economic tasks. The dynamics of expenditures on tourist and related sub-complexes from the budgets of different levels of Ukraine are presented. The contribution of the tourism industry to the GDP and the share of expenditures on the tourism business in the budgets of different levels of Ukraine are estimated. Measures to increase the investment attractiveness of domestic tourist sub-complexes are proposed. It was concluded that the development of the investment potential of the tourism industry of Ukraine with the purposeful application of budget stimulation tools should become a vector for the reproduction of the regional tourism product. Further scientific developments have the prospect of finding ways to minimize imbalances in the budget sphere of the country in relation to the development of the tourism industry.
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