Information and Analytical Support of Fiscal Incentives to Increase the Competitiveness of the Tourist Complex

Abstract

The article is devoted to the study of the peculiarities of the development of the tourism industry in Ukraine and to the characteristics of the problem of ensuring its competitiveness. The place of Ukrainian tourism in the world rankings is characterized. The components that hinder the growth of the competitiveness of the tourism industry of Ukraine are identified. The potential of the tourism industry and the need to apply fiscal incentives for its development are described. The existing inconsistency of the application of fiscal incentives with the level of social and economic development of the territory, including their tourist sector, are noted. The problems of the development of investment attractiveness of the tourist complex of Ukraine are characterized. The grouping into managerial, informational, infrastructural, political and legal, economic and social ones are carried out and it becomes the basis for determining the corresponding fiscal incentives to increase the competitiveness of the tourism industry. The reasoning of the use of levers of fiscal incentives in Ukraine for the creation of tourist routes that will combine priority tourist complexes are provided. The recommendations for the introduction of two tourist routes and the use of tools to stimulate their development by attracting investments are given. The features of the use of fiscal instruments to stimulate the competitiveness of the tourist complex are highlighted. The need to form a high-quality statistical base for assessing the competitiveness of the tourist complex that will provide a balanced application of budget incentives are emphasized. The attention is focused on a number of problems in maintaining the statistics of tourism in Ukraine that makes it impossible to analyze the quality of tourist flows. The recommendations to improve the situation are developed. The directions of state support for the competitiveness of the tourist complex are substantiated, and above all, the need to increase the level of development of the tourist infrastructure are pointed out. It is indicated that an effective incentive for the formation of competitive advantages of the tourist complex can be territories of priority development of the tourist type with the appropriate use of fiscal incentives and public-private partnerships.