Assessment of the state and development trends of the tourism sector in Ukraine

Tourism is among the fastest-growing sectors of the world economy, significantly contributing to employment, infrastructure enhancement, and the growth of state budget revenues. In Ukraine, the tourism sector offers substantial growth opportunities, as it contributes to regional development, stimulates entrepreneurial activity, and integrates the country into the international tourism market. The purpose of this study was to assess the current state of the tourism sector in Ukraine, analyse key trends in its development, and identify prospects for further growth. In the research process, the following methods of scientific knowledge were used: analysis and synthesis, comparative method, induction and deduction, economic and statistical methods, and graphical method. An analysis of tax revenues in the tourism sector from 2021 to 2024 revealed significant fluctuations caused by both external and internal factors, particularly the impact of the pandemic, military actions, and changes in state policy. The study of the dynamics of the number of taxpayers engaged in tourism activities indicated a declining trend during crisis periods, followed by a gradual recovery after 2023. The paper also examined the dynamics of active business entities classified under economic activity classes 55 (temporary accommodation) and 79 (activities of travel agencies, tour operators, and other reservation services) from 2013 to 2023. The findings indicated that the number of enterprises in these sectors is highly dependent on economic and social and political factors. Similar trends were observed in the analysis of the volume of goods and services sold by these business entities. The overall dynamics of the number of active business entities and the volume of products sold by the tourism industry aggregation in 2013-2023 were also considered. The research confirmed that Ukraine’s tourism sector has significant growth potential; however, its stability and efficiency largely depend on macroeconomic conditions and state support. The results of this study can be used to develop effective state policies for supporting and advancing the tourism industry, as well as for strategic planning of business activities in this field