Фінансові інструменти інноваційного розвитку туристичної інфраструктури в Україні

The article considers theoretical and applied aspects of the use of financial instruments to activate the innovative development of tourism industry enterprises, in particular tourism infrastructure. The purpose of the article is to study modern financial instruments for the innovative development of tourism infrastructure and to justify their use in the conditions of martial law and post-war reconstruction of Ukraine. The tourism industry, as one of the most affected sectors during the period of military aggression, should focus on using new or improving existing approaches to management activities and maintaining its financial stability and adaptation to external and internal threats. The importance of the innovative development of tourism industry enterprises for the restoration of the economy of Ukraine has been substantiated. The policy of state support for the development of the tourism industry and, in particular, infrastructure, is aimed at resolving a complex of issues of an economic, social, investment, and financial nature based on the harmonization of the interests of the state, society, and the industry. The main areas of state financial support for the tourism industry have been determined. The main financial instruments for supporting innovations at tourism infrastructure enterprises have been analyzed. It have been proposed the directions of financial management for ensuring innovative development in organizations and enterprises of tourism infrastructure. The expediency of using cluster initiatives in managing the innovative development of tourism infrastructure has been substantiated. It has been proposed the algorithm for making a decision on financing a cluster initiative in the field of tourism infrastructure development and promoting innovative development of the tourism industry.