АДМІНІСТРАТИВНО-ПРАВОВЕ РЕГУЛЮВАННЯ СФЕРИ ТУРИЗМУ: СУЧАСНИЙ СТАН ТА ПЕРСПЕКТИВИ РОЗВИТКУ

Abstract

The article is devoted to the study of the state of the administrative and legal regulation of the sphere of tourism, which in the present circumstances plays a significant role in increasing the level of mobility and employment of the population of Ukraine, contributes to the stable growth of its economy, rational use of objects of cultural and natural heritage. Despite the fact that tourism today is one of the most important and promising branches of the economy, it is still necessary to emphasize that it is a rather capital-intensive business. To create the tourism industry with a modern level it is necessary to attract significant material and financial resources and that is why the tourism industry of many countries of the world was created with the attraction of foreign capital. Instead, it should be remembered that attracting foreign investment requires the creation of a proper administrative and legal framework aimed at fiscal and fiscal policy-making. Such a policy should include a number of legislative measures, among which: the establishment of tax and customs privileges for those tour operators and travel agents engaged in tourist activities on the territory of Ukraine and involve foreign citizens in this sphere; creation of favorable conditions for investment in the tourism industry; provision of preferential loans for the opening of tourist facilities; provision of tax preferences at the initial stage to those who create joint ventures and firms with foreign investors, the provision of targeted budget subsidies, etc. When forming the policy of perspective tourism development, the definition of forms and methods of state regulation of tourism should take into account the negative and positive factors associated with the political, legislative, legal and socio-economic situation in the state and internationally. The size of public investment in tourism depends on the importance of the sector for the economy of the country, and the contributions of international financial institutions – from the ...