Abstract

The article reveals the peculiarities of the development of the tourism industry in the conditions of the Russian-Ukrainian war. The key challenges of the tourism industry in today's conditions are highlighted. The dynamics of the tourist tax for 2022 in the regional section is considered. Measures for the gradual restoration of the tourism industry and improvement of the results of the functioning of the subjects of this type of economic activity have been identified. The assessment of direct losses of the tourism industry as a result of the war is considered. The strategic priorities of the functioning of the tourism industry in Ukraine have been determined. It was determined that the complete restoration of the tourism industry in Ukraine is possible only after the cessation of hostilities and ensuring the safe stay of tourists in all regions, unhindered movement through the territory of Ukraine, restoration of all infrastructure and transport connections. The plan for the reconstruction of post-war Ukraine should provide for the active development of the tourism industry using world experience, bringing domestic tourism standards in line with international ones, creating an effective management system for this type of economic activity, implementing regionally oriented programs, introducing joint mechanisms of the state and business, forming an integrated tourist register. It was determined that the tourism industry of Ukraine suffered a negative impact as a result of a full-scale invasion of the enemy, which led to a decrease in both domestic and international tourist flows, which, in turn, has a significant impact on the state budget both for the subjects of the tourism industry and for tourists. In today's conditions, the tourism industry in most regions does not function normally due to constant shelling and occupation. However, in some safe regions, domestic tourism functions to a certain extent, as evidenced by the tax paid data in the Lviv, Kyiv and Ivano-Frankivsk regions, which occupy leading positions among other regions of Ukraine.

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