SPECIFICS OF THE FUNCTIONING OF THE TOURISM INDUSTRY IN UKRAINE UNDER MARTIAL LAW
Abstract
The article focuses on the current issues of the tourism industry in Ukraine, which is facing severe challenges due to the Russian aggression that led to the introduction of martial law. The author analyses the key aspects and specifics of the activities of tourism industry entities and objects operating under significant restrictions in the tourism and hospitality sector, including strengthening the protection of critical infrastructure, imposing curfews and restrictions on staying on the streets, as well as restricting freedom of movement. The state of nature reserves, in particular nature reserves and parks, and the possibility of their use in tourism and recreational activities are also considered. It is determined that the reduction in tourist tax in the country indicates serious losses in the tourism industry, especially in the border regions where there was the greatest security threat. The authors highlight various aspects of the tourism industry, including the popularity and types of tourism among Ukrainians, the dynamics of tax revenues from tourism services in different regions of the country, and changes in international tourist flows. The study also presents some progressive development of the tourism industry in some regions of Ukraine during the war, as well as measures taken to support and promote domestic tourism. The authors analyse in detail various aspects of the tourism industry, in particular, the popularity and different types of tourism among the Ukrainian population. Attention is drawn to the dynamics of tax revenues from tourism services in different regions of the country, highlighting growth or decline trends. As an illustration, tax revenues from tourism in the Lviv region have shown consistent growth over the past three years, rising from UAH 37.9 million in 2021 to UAH 60.4 million in 2023. The authors also focus on changes in international tourist flows and the impact of the military conflict on these processes. For example, in recent years, there has been a significant decrease in the number of international tourists visiting Ukraine, from 5 million in 2021 to 2.5 million in 2023.иIn addition, this research paper mentions the holding of a national tourism summit, which discussed topical issues of tourism industry development during and after the war. For example, it was decided to introduce special support programmes for tourism enterprises in the conflict zone, which provides for subsidies and soft loans to restore infrastructure and attract tourists.
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