Concession as a tool for improving the budget and tax incentives for investment attractiveness of the tourist complex in Ukraine

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dc.contributor.authorKrushinska Alla
dc.contributor.authorSamaricheva Tetiana
dc.contributor.authorArziantseva Daria
dc.contributor.authorZakharkevych Nanaliya
dc.contributor.authorHrytsenko Olha
dc.date.accessioned2026-01-02T13:47:44Z
dc.date.available2026-01-02T13:47:44Z
dc.date.issued2024
dc.description.abstractThe 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.
dc.identifier.citationKrushinska 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
dc.identifier.otherdoi: https://doi.org/10.1088/1755-1315/1415/1/012106
dc.identifier.urihttps://irlykhuml.univer.km.ua/handle/123456789/1843
dc.language.isoen
dc.publisherIOP Conf. Series: Earth and Environmental Science 1415. 2024. 012106
dc.titleConcession as a tool for improving the budget and tax incentives for investment attractiveness of the tourist complex in Ukraine
dc.typeArticle SCOPUS
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