INFLUENCE OF TAXATION SYSTEM FOR DEVELOPMENT OF TOURISM IN UKRAINE

Tourism is one of the sectors of the developing world economy. There have been some positive changes in the tourism sector of Ukraine in recent years. However, for the active development of tourism, it is necessary to create a competitive product on the international and domestic market, to provide it with a proper promotion, to generate an appropriate solvent demand. Tourism as a multiplex intersectoral complex develops only in the presence of strong tourist and general infrastructure. Therefore, many states that have been betting on tourism development have been working with infrastructure themselves: construction of highways, railway stations, airports, transport connections, communications and medical services, etc. In this process, the role of the state in financing such projects was a top priority. The tourism business is a national and local taxpayer. Based on the analysis of indicators for the period 2016–2018 there is a systematic increase in tax revenues from tourism both at the national and local levels. However, the figures given are relatively negligible in comparison with the tourism potential that Ukraine can receive from tourism. In order to receive more tax revenue from tourism, it is necessary to invest enough in the preservation and restoration of historical monuments, to build general and tourist infrastructure, to finance the marketing and promotion of a tourism brand called Ukraine. Implementation of these conditions depends on the ability of the state to finance in sufficient volume the needs of tourism with budget funds. This formulation of the question of tourism development indicates that an increase in tourism revenues can only be expected when sufficient budgetary funds are invested in the construction of this sector. Currently, the financing of the tourism industry is very small compared to the neighboring countries. Currently, the financing of the tourism industry is very small compared to the neighboring countries. For Ukrainian tourism to become a powerful source of revenue for the country's budget, it is necessary to create the most favorable conditions for small and medium-sized businesses.