The object of research is the problem of formation of principles for the development of inclusive tourism as a new multifunctional scientific and practical direction, is considered within the framework of the socio-economic sphere. One of the most problematic places for the implementation of this direction is the theoretical and methodological substantiation of the principles of development and implementation of inclusive tourism, which is just beginning to be studied from the point of view of economic efficiency and social protection, appearing in the market of tourist services. In this regard, a significant factor remains the complexity of solving socio-economic problems related to both inclusive tourism and scientific areas related to it, together create an inclusive environment and ensure the systematic development of a new direction. The analysis of the current state of inclusive tourism in the world is carried out, the principles and priority tasks for the development and implementation of this direction are determined on the example of Ukraine. For the unstable social and economic spheres of Ukraine, the procedure for adapting inclusive tourism is complicated by the impact of implementation risks and is a complex and lengthy procedure. During the study, 7 principles of social rehabilitation of people with inclusion were used, which formed the basis of the general concept of development and implementation of inclusive tourism. For their implementation, the factors that contribute to the adaptation of persons with disabilities through inclusive tourism and factors that limit or influence the possibility of organizing inclusive tourism have been identified. Thanks to this, a methodologically informative segment of the development of an inclusive environment is provided and a procedure for assessing both social and economic risks of the project becomes possible. Only if there is a state strategic program for the long-term development of inclusive tourism and a thorough analysis of key risks, it is possible to avoid problems in the future. In comparison with similar well-known methodologies, the proposed approaches allow minimizing risks in the process of creating an inclusive environment and predicting the electoral reaction and socio-economic aspects of introducing inclusive tourism.
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