FEATURES OF THE FUNCTIONING OF TOURIST INDUSTRY SUBJECTS IN THE CONDITIONS OF WAR
Abstract
The article highlights the peculiarities of the functioning of the subjects of the tourism industry in the conditions of war from the standpoint of a practical approach. It was found that the full-scale Russian-Ukrainian war reduced the national budget's income from tourism by almost 26%. It was determined that 25.7% less taxes were paid in the first six months of 2022 than in the same period of 2021. An increase in the activity of travel agencies was revealed, thanks to which the budget received 41% more funds than in the corresponding period last year. It was established that the activity of tourist operators, who paid only UAH 83 million, decreased by 21%. taxes against UAH 106 million. to the state budget for the first half of the year for the same period last year. The study showed that the largest tax payments in the first half of 2022 were demonstrated by the city of Kyiv and the Lviv, Ivano-Frankivsk, Kyiv, and Odesa regions. Today, in the conditions of the war, tourism in Ukraine suffers huge losses both due to the lack of tourist flows and the loss of tourist and recreational potential in the occupied territories, which are suffering from hostilities. The post-war recovery of the tourism sector requires huge capital investments and active promotion of tourist flows in order to restore and rebuild the tourism sector as soon as possible. the war was almost devastating for tourism. Closed airspace, difficulties with payment and the unreliable security situation nullified all the conditions necessary for the "survival" of tourism. However, despite all the complexity of the situation, tourism in Ukraine continues to function. It adapts to new realities, finds solutions, lays the foundation for future development and works towards one common goal. A generally positive recovery of the activities of the tourism industry subjects was revealed, compared to the time when the entire tourism business stopped due to the full-scale invasion of the enemy on the territory of Ukraine.
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