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- ДокументTHE POTENTIAL OF TOURIST AND RECREATIONAL CLUSTERS IN EUROPEAN SPACE(GeoJournal of Tourism and Geosites Year XIV, vol. 39, no. 4spl, 2021, p.1488-1500., 2021) PASIEKA Stanislava; KOLOKOLCHYKOVA Iryna; MOROZOVA Olga; KRUSHYNSKA Alla; KRASNODIED Tetiana; POPOVA TetianaAssessment of the potential of tourist and recreational clusters and objects of tourist activity remains relevant and still underdeveloped direction in tourism. The article aims to consider the peculiarities of the formation of the regional protentional of tourist and recreational clusters of the member state of the European Union. The methodological paradigm of the formation of potential of tourist and recreational clusters and a technique of its estimation based on systematics of tools and components, which essentially expand a network of the tourist and recreational industry, are substantiated. Methods of hierarchical classification were used. Results and interpretation of the study consists of the components of the competitiveness index for determining the regional level of potential of tourist and recreation clusters in countries in the areas of travel and tourism are presented. Indicators of competitiveness of the regional potential of tourist and recreational clusters are determined. The indicator of the integrated level of efficiency of the formation of regional protentional of tourist and recreational clusters offered. The number of tourists and recreational clusters on the EU member states has been determined. The share of regional potential of tourism and recreation clusters in terms of their total contribution to national income is calculated, as well as the average growth of national income from the projected value of regional potential of tourists and recreation clusters in EU member states.
- ДокументConcession 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, 2024) Krushinska Alla; Samaricheva Tetiana; Arziantseva Daria; Zakharkevych Nanaliya; Hrytsenko OlhaThe 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.
- ДокументImplication of Digital Metaspace Technologies on Financial Market Infrastructure(International journal of empirical economics., 2025) Trusova Natalia; Melnyk Oleksii; Kozak Vitalii; Kondratska Nataliia; Hrytsenko OlhaThis paper examines how digital metaspace technologies impact the financial market infrastructure. This paper develops a methodological platform for integrating the financial technology (FinTech) ecosystem models in the financial market infrastructure. The findings show that the benefits of financial market development in the digital metaspace technologies are simplified and continuous interbank payments, increased reliability of the debt securities settlement system, and guaranteed settlements through payment systems. This paper offers a conceptual approach to the development of the integrated financial market infrastructure, subject to the introduction of digital metaspace technologies. The study determined which methods should be used to assess the level of integration of the FinTech ecosystem into the segments of the financial market. The business models of FinTech services within the banking sector of the financial market were grouped using clustering methods. The volume of investments in the FinTech ecosystem and the level oits integration in the world financial markets were analysed. The functionality of Ukraine’s payment segment within the financial market was assessed. A model was developed to analyse how the Digital Acceleration Index of Ukraine’s financial market changes the country’s GDP. The scientific novelty consists in the designed model for the ratio between Ukraine’s GDP and the volume of digital transactions, which was based on the level of financing provided to economic agents.
- ДокументFiscal Tools for Promoting Efficient Economic Growth(Archives des sciences. 2024. Vol. 20, Issue 6. P. 59-64., 2024) Lutsyk Anatolii; Pravdiuk Maryna; Deneha Oleh; Puhalskyi Vadym; Shepel InesaContemporary crisis phenomena, including financial, structural, political, and social aspects, underscore the need for effective fiscal policy to ensure the resilience and development of the country. Additionally, there are currently complex challenges related to the war, such as infrastructure destruction, business shutdowns, and mass migration, which have significantly impacted the country’s economy and require additional financial resources for recovery. This situation necessitates the search for new sources of income and the optimisation of existing resources, highlighting the importance of effective tax regulation to overcome economic challenges during conflict. This scientific article aims to determine the role of fiscal policy in ensuring effective economic development, as well as the importance of tax instruments and their efficiency in promoting economic growth and optimising financial resources. In the research process, literary sources were analysed, and statistical data was scrutinised to evaluate the dynamics of state revenues and expenditures and the impact of tax receipts on the state budget. The study emphasises the importance of tax instruments for economic development and meeting the country’s financial needs. The efficient use of tax instruments facilitates the collection of sufficient revenues to fund social and economic needs. The study highlights the importance of employing the necessary tax instruments to ensure the country’s effective economic development. In martial law conditions, mobilising fiscal reserves and activating tax instruments become critical strategies for ensuring financial stability and supporting the economy. However, the successful implementation of these measures requires the improvement of the organisational structure and administration. A balanced approach to tax burden, a conducive environment for business, and the development of new revenue sources are critical in ensuring financial stability and supporting economic growth during conflict.
- ДокументUtilising Fiscal Instruments to Drive Economic Growth Effectively(Salud, Ciencia y Tecnología – Serie de Conferencias. 2025; 4., 2025) Lutsyk Anatolii; Pravdiuk Maryna; Deneha Oleh; Puhalskyi Vadym; Shepel InesaIntroduction: in these times of contemporary crises, fiscal policy has a key role to play in the national resilience and economic stability. These challenges have become even more pressing due to Ukraine’s ongoing war and need substantial financial means to recover. Method: this study is a review of the effect tax revenues to budget income. It is grounded on literature sources and statistic data with more than thirty bibliographic references of academic papers, official reports and policy documents. Results: the research emphasizes that during conflict there is the necessity to optimize existing financial resources as well as look for additional sources of revenue. This reinforces how such fiscal policies play to cultivate economic growth, stabilize finances and appropriately utilize the instruments of taxation. This shows trends of nation revenues and expenditures and acknowledge to the fact that taxation is one of the means of be-fitting financial demand as well as maintaining the economy stable. Conclusions: fiscal reserves and tax instruments are needed under martial law for maintaining financial stability. But for the effective implementation of these the administrative structures need to be enhanced. Especially during the crisis, we need a balanced tax burden, a favourable business climate and new revenue sources.