FEATURES OF THE DEVELOPMENT OF UKRAINIAN TOURISM INDUSTRY ENTERPRISES IN THE CONDITIONS OF CRISIS AND WAR
DOI:
https://doi.org/10.37332/Keywords:
tourism contribution to GDP, tourists, taxes, income, activity of tourism enterprises, digital technologiesAbstract
Shadiuk K.M. FEATURES OF THE DEVELOPMENT OF UKRAINIAN TOURISM INDUSTRY ENTERPRISES IN THE CONDITIONS OF CRISIS AND WAR
Purpose. The aim of the article is to diagnose the current state of enterprises in the tourism industry in the conditions of crisis and war.
Methodology of research. The research was conducted using methods of scientific knowledge, namely: method of structural and logical analysis – when forming the structure and logic of the article; induction and deduction – at the stage of collecting primary data and analyses; monographic – when studying the scientific experience of the development of enterprises in the tourism industry of Ukraine; abstract and logical – when forming theoretical conclusions and proposals on the topic of research; tabular and graphic methods allowed to visually display the current state of the research results.
Findings. The results of the study determined the share of the tourism industry in the economy of Ukraine, which made it possible to determine its importance for the national economy of the country. It was found that during 2019-2021 the contribution of tourism to the country's GDP was 3 %. Despite some recovery in 2021, the share of tourism services in GDP decreased to 2.1 % in 2022 and 2.0% in 2023. It is proven that these are the results of the significant impact of war and crisis. The level of tourism activity of the industry enterprises was also analysed through the prism of taxes paid, which made it possible to identify growing activity in the income of tourism enterprises from various types of tourism activities. The main trends in the development of tourism in Ukraine were emphasized (development of new routes and locations, activation of gastronomic tourism, active use of digital technologies in the activities of tourism enterprises), promising areas were identified that can contribute to the further growth of this sector in the face of modern challenges.
Originality. The comprehensive analysis of the tourism activity of enterprises through the prism of paid taxes has gained further development, which made it possible to assess the real contribution of this industry to the country's economy, in particular, in crisis situations.
Practical value. The results of the study can be useful for managers of tourism enterprises, as they can help them develop strategies for adapting to crisis conditions, ensuring the sustainability of their business in the long term.
Key words: tourism contribution to GDP, tourists, taxes, income, activity of tourism enterprises, digital technologies.
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