Аналіз впливу діяльності туристичного бізнесу на доходи місцевих бюджетів
The modern global challenges and difficulties of reforming the national economy, as well as the economic crisis, necessitate the search for new ways of country’s development. For Ukraine, as for most countries of the world, the time of hope for external financial resources is becoming a thing of the past, and the efficiency of using its own social and economic potential becomes crucial. Nowadays tourism business should be considered as one of the main potential sources of financial resources. Having a huge potential Ukraine occupies only 20th place among the countries of the world in terms of obtaining the aggregate annual income from tourism activity. The share of the tourism industry in the structure of Ukraine's GDP is only 1% (the world average level is about 9%). The presence of real tourist potential is also confirmed by the fact that in terms of foreign exchange earnings growth, tourism outruns country's currency earnings. With the beginning of hostilities in the East of Ukraine, the number of foreign tourists decreased almost twice, but in recent years there has been a trend towards growth. Most of people who visited Ukraine in 2016 were Moldovan citizens - 32.9%, Belarusian -13.4%, Russian -11.3%, Hungarian - 9.3%, Polish - 8.8%, Romanian -5.7%, Slovakian - 3%. In our opinion the most significant thing is that the share of tourism in motivational trips for the studied period was only 1%, however, tourism had the largest increase (+ 25%). Tourism today can be considered as a potential source of regions’ financial resources. The amount of revenues to local budgets from the payment of tourist fees during 2014-2016 increased more than twice. The five regions of Ukraine with the highest growth rates and the volume of revenues from payment of tourist tax in 2016 were: Kyiv region - (34.7%), Lviv region - (15,6%), Odessa region - (13.6%), Ivano-Frankivsk region - (4.2%) and Transcarpathian region (4.1%). Tax revenues from the tourism business are growing, and in 2016, compared with 2015, they grew by more than 29%. In the structure of payers more than 50% are payments from tourist operators - legal entities. There is a tendency to increase the share of payments from travel agents - SEA. In our opinion, in order to increase contribution of the tourism industry to domestic economy development and the approach to European indicators, it is necessary that one of the strategic goals, both of the state and regions, is the tourist attraction, which aim is to increase the efficiency of using the country's tourism potential and form a full-fledged tourism industry.