Abstract

In order to study modern trends and research practices in the development of the recreational potential of the regions of Ukraine, a review of the literature and the experience of many countries of the world on this issue was conducted, which shows that tourism is not only a source of public health, but also a source of income and makes a significant contribution to ensure the stable development of the country's regions. The work provides an analysis of the existing recreational potential of the tourism industry of Ukraine, the territory of Ukraine has a favorable economic and geographic location, has favorable climatic conditions, has access to the Black and Azov seas, where navigation is carried out almost all year round, neighbors are developed countries, which contributes to the development of the recreational potential of the tourist industry. The Western Black Sea region of Ukraine (Odesa region, Mykolaiv region), the Carpathian region, the Dnipro region (Dnipropetrovsk and Zaporizhia regions) were analyzed; Podilsky tourist district (Vinnytsia, Ternopil, Khmelnytskyi regions); North-East tourist region (Kharkiv, Poltava and Sumy regions), Capital region (Kyiv, Zhytomyr and Chernihiv regions) and Central region (Cherkasy and Kirovohrad regions). The study provided a description of the recreational potential of the tourism industry of Ukraine. The article examines the consequences of attacks by the Russian invaders, which significantly damaged the recreational facilities of Ukraine, namely: history, culture, nature, which becomes a threat to the development of the balanced potential of the country's recreational potential. The damage caused by the destruction or destruction of the Ukrainian cultural heritage by the Russian invaders, the number of cultural heritage objects destroyed by the Russian invaders in the regions of Ukraine was analyzed. The recreational potential of the tourist industry of the temporarily occupied territories of Ukraine was studied. Revenues to the state budget from the tourism industry of Ukraine for the first three months of 2021–2023, revenue to the state budget for KVED in the tourism industry, and tax revenues from representatives of the tourism industry by regions of Ukraine for 10 months of 2021–2023 were analyzed.

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