Implementation of digital financial instruments in the activities of tourism enterprises to increase their competitiveness

The relevance of research on digital financial instruments was determined by their online functioning and the ability to instantly carry out transactions and settlements, to be economical and accessible in use. Therefore, the identification of their features and substantiation of priority areas of implementation in the activities of tourism enterprises carried out in the article is of theoretical and practical importance for increasing efficiency and competitiveness. It is important to identify and use the advantages of digital financial instruments to restore Ukrainian tourism enterprises due to the losses of the war. An analysis of monographic and analytical sources, as well as practical experience, was carried out, which allowed to establish that over the past decade, digitalisation and informatisation have become the leading drivers of tourism business development in Ukraine and in the world. The authors analysed the digital priorities of the main and auxiliary activities of the tourism industry, including electronic bookings of tourism products, accommodation and transportation; e- and m-commerce and electronic payments in tourism; digital insurance and lending; development of smart or virtual tourism and customer focus; digitalisation of document management, accounting, analysis, finance and big data. It was concluded that digital financial instruments are not sufficiently represented in this list. Therefore, they were classified into three sets of components: digital technological infrastructure; digital payment instruments; and digital regulatory mechanisms. The factors of their involvement, advantages, and risks were also identified. This made it possible to systematise their use, which will help to increase the efficiency, and thus the effectiveness and competitiveness of the tourism business. The article also drew conclusions about the need for their continuous improvement through the introduction of further innovative developments; integration with traditional financial instruments to increase the effectiveness of the latter and the convincing nature of digital ones; increasing inclusiveness through the spread of high-speed Internet, mobile gadgets, deepening digital literacy of the population, innovative education and professional training of employees of tourism business enterprises