Concession as a tool for improving the budget and tax incentives for investment attractiveness of the tourist complex in Ukraine
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Дата
2024
Назва журналу
Номер ISSN
Назва тому
Видавець
IOP Conf. Series: Earth and Environmental Science 1415. 2024. 012106
Анотація
The argumentation of the use of concession of historical and architectural objects
in Ukraine as a tool for improving the budget and tax incentives for investment attractiveness of
the tourist complex has been carried out. A scientific approach to budgetary and tax incentives
for investment attractiveness of tourist facilities has been formed using an optimization model for
calculating concession payments, which ensures the flexibility of incentives, takes into account
the interests of investors, based on indicators for assessing the effectiveness of an investment
project with a simultaneous focus on maximizing budget revenues. It is substantiated that
the budgetary and tax incentives for investment attractiveness of tourist complexes through
the introduction of public-private partnership in the form of a concession of historical and
architectural objects will allow private business to invest in attractive tourist sites and ensure
higher profitability of the hotel and restaurant business, since the interests of the investor are
taken into account, and will also reduce budget expenditures and increase tax revenues to the
budgets from servicing tourist flows.
Опис
Ключові слова
Бібліографічний опис
Krushinska A., Samaricheva T. , Arziantseva D., Zakharkevych N., Hrytsenko O.Concession as a tool for improving the budget and tax incentives for investment attractiveness of the tourist complex in Ukraine. IOP Conf. Series: Earth and Environmental Science 1415. 2024. 012106