DEVELOPMENT OF DOMESTIC TOURISM IN UKRAINE AS A SOURCE OF ECONOMIC RECOVERY OF THE COUNTRY

The article examines the level of development of domestic tourism in Ukraine in 2021–2024. Ukraine, which is experiencing prolonged economic instability due to military operations, destruction of infrastructure, a decrease in investment attractiveness and a decrease in the employment rate, needs new sources of economic recovery. One of the potentially effective but unused areas is the development of domestic tourism. Tax revenues from the tourist tax by regions of Ukraine before and during the war are analyzed. It is noted that in 2024 the tourist tax in Ukraine increased by almost 23% and amounted to 273.1 million UAH. A stable growth in the amounts of the tourist tax in the central, western and northern regions of Ukraine is noted. It is noted that compared to the year before last, 2023, the amounts of the tourist tax in the central regions of Ukraine: Vinnytsia, Poltava, Kirovohrad have increased. The Top 10 leading regions in terms of tax revenue payment from tourism business in Ukraine in 2024 were identified. The share of tax revenue from tourism entities by leading regions of Ukraine in 2024 was calculated. The dynamics of tourism tax revenue in Ukraine in the summer period of 2021–2023 were considered. The analyzed data indicate positive dynamics and the volume of taxes paid by the tourism industry of Ukraine in the summer period of 2021–2023. The logistical problems that domestic tourism in Ukraine faced during the full-scale war were noted. The demand for domestic tourism in Ukraine during the full-scale war has increased, but has encountered logistical problems. The railway infrastructure in Ukraine requires updating: and although work on this is ongoing, for example, new wagons are being purchased, it is still not enough. There is not much high-quality bus transportation in Ukraine, which is also problematic for tourists. More transport flows need to be directed to the most popular tourist destinations. The results of an online survey conducted by the State Tourism Development Agency in partnership with the UNICEF U-Report Ukraine project to determine the number of Ukrainians traveling to Ukraine during the war were analyzed. The main motives and incentives for the development of domestic tourism in Ukraine during the war are considered: an increase in the number of tourists, an expansion of the offer of tourist services, state support, and an improvement in the quality of services.