THE SERVICE AREA AS A PROSPECT FOR UKRAINE: THE FINANCIAL AND ECONOMIC ASPECTS OF DEVELOPMENT

The main financial and economic characteristics of the development of tourism, as the most dynamic and effective component of the Ukrainian services sector, are investigated. The state and prospects of tourism development are assessed, problems and negative influence factors are detected, the need to improve the financial support of tourism services is proved. It is proved that the role of the tourism business is gradually growing, and this is confirmed by the indicators of the entry of foreign tourists into Ukraine and the departure of Ukrainian citizens abroad. It has been found that the current dynamics of tourism development in Ukraine is characterized by positive trends, which is the result of the activation of the activities of tourism entities and an increase in the level of interest in Ukrainian tourism services. It was determined that despite the unconditional weight of each factor influencing the development of tourism services, the issues of finance and financing have a significant impact on other economic indicators, including the competitiveness of Ukrainian tourism services in international markets, their quality and accessibility. It was found that liberalization of property in modern conditions has provided another important source of financing for the tourism industry. In addition to state and local budgets, private funds are also being actively attracted. This practice is widespread in developed countries and is actively supported in Ukraine, but subject to a number of conditions. The reasons for the decline and the factors of increasing the activity of tourist visits are clarified. Based on the evaluation of regional development programs, it was found that the regions of Ukraine, when planning their own development strategies, prescribe directions for the development of the services sector, especially tourism. It has been established that the presence of a number of negative factors significantly reduces the economic indicators of the development of tourism services, however, survival strategies have fulfilled their role and therefore their replacement with offensive ones is necessary. The prospects and directions of further scientific research are determined.