Currently, it is not the best time for the development of tourism, resort and recreation sector. At the beginning of 2020, the main problem affecting the development of tourist flows around the world was the coronavirus pandemic. In general, tourism began to function gradually due to pandemic restrictions and corresponding requirements for tourists. Nowadays, the development of tourism, resort and recreation sphere is affected by the full-scale war of Russia against Ukraine. Under such conditions, there is a need for the formation of strategies for the balanced development of the tourism industry and the resort and recreation sphere. That is why the process of researching the peculiarities of tourism, resort and recreation sphere, identifying problems and further prospects for development is quite relevant and important. The purpose of the article is the process of researching the peculiarities of tourism and the resort and recreation sphere, identifying problems and further prospects for development. Peculiarities of tourism and the resort-recreational sphere have been studied, taking into account the problems and further development prospects. The model of the relationship between tourism and the resort-recreation sphere is characterized, which takes into account the absorbing effect of the sanatorium-resort sphere using types of health tourism. It was emphasized that the relationship between tourism, resort and recreation sphere will bring a significant result of the socio-economic development of the country and individual regions as a whole. Socio-economic factors of the influence of the tourism and resort-recreation sphere on the development of regions have been determined, among them: an increase in the income of local budgets, the creation of new jobs and a decrease in the unemployment rate, ensuring the increase in the standard of living of the population, the development of related industries, and the modernization of social and industrial infrastructure. The concept of effective functioning of the tourism and resort-recreation sphere of the region is characterized, which provides for an improved management system (personnel, marketing, financial), harmonization of the legal and regulatory framework, modernization of management mechanisms and tools, modification of the services provided. The main problems of the development of tourism and the resort and recreation sphere of Ukraine have been identified: an unimproved legal framework, lack of mechanisms for innovation and investment activation, insufficient development of infrastructure, outdated material and technical base, which leads to low comfort and living conditions, dissatisfaction of tourists. It was emphasized that the main fundamental directions of the development of recreational areas are: greening of the economy and production processes, preservation of the natural environment and reproduction of recreational natural resources, the creation of free recreational economic zones and the expansion of the tourism-ecological network in Ukraine. Keywords: tourism, recreation, potential, region, balanced development.