Methods for assessing the balanced development of entrepreneurship in the field of cultural tourism

Zubekhina, Te yana; Ma iichuk, Liudmyla
A icle
Me hods o assessing he balanced de elopmen o
en ep eneu ship in he ield o cul u al ou ism
Economic Fo um
P o ided in Coope a ion wi h:
Lu sk Na ional Technical Uni e si y
Sugges ed Ci a ion: Zubekhina, Te yana; Ma iichuk, Liudmyla (2025) : Me hods o assessing he
balanced de elopmen o en ep eneu ship in he ield o cul u al ou ism, Economic Fo um, ISSN
2415-8224, Lu sk Na ional Technical Uni e si y, Lu sk, Uk aine, Vol. 15, Iss. 1, pp. 74-82,
h ps://doi.o g/10.62763/e /1.2025.74
This Ve sion is a ailable a :
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Me hods o assessing he balanced de elopmen
o en ep eneu ship in he ield o cul u al ou ism
Te iana Zubekhina*
PhD in Pedagogical Sciences, Associa e P o esso
Lu sk Na ional Technical Uni e si y
43018, 75 L i ska S ., Lu sk, Uk aine
h ps://o cid.o g/0000-0001-9929-4405
Liudmyla Ma iichuk
Doc o o Economic Sciences, P o esso
Lu sk Na ional Technical Uni e si y
43018, 75 L i ska S ., Lu sk, Uk aine
h ps://o cid.o g/0000-0003-1694-6178
Sugges ed Ci a ion:
Zubekhina, T., & Ma iichuk, L. (2025). Me hods o assessing he balanced de elopmen o en ep eneu ship in he ield o cul u al
ou ism. Economic Fo um, 15(1), 74-82. doi:10.62763/e /1.2025.74.
Copy igh © The Au ho (s). This is an open access a icle dis ibu ed unde he e ms o he
C ea i e Commons A ibu ion License 4.0 (h ps://c ea i ecommons.o g/licenses/by/4.0/)
*Co esponding au ho
Abs ac . The aim o his a icle was o analyse mode n app oaches o ou is zoning in Uk aine and assess
he balanced de elopmen o cul u al ou ism in egions, conside ing economic, social, and ecological ac o s.
Me hods o e alua ing he de elopmen o cul u al ou ism we e iden i ied, p oblems hinde ing we e highligh ed,
ecommenda ions o ensu ing he sus ainable de elopmen o he ou ism sec o unde wa ime condi ions we e
o mula ed. I was de ined he main app oaches o e alua ing he balanced de elopmen o cul u al ou ism, which
in ol ed he p ese a ion and popula isa ion o cul u al he i age. Also, i included he es o a ion o a chi ec u al
monumen s and he o ganisa ion o cul u al es i als. One o he elemen s o he s udied app oaches was he
de elopmen o ou is ou es aimed a imp o ing anspo a ion accessibili y o cul u al si es and using digi al
echnologies. I was emphasised he impo ance o adhe ing o sus ainable de elopmen h ough moni o ing he
ecological impac on cul u al and na u al si es, using esou ce-sa ing echnologies, ensu ing social esponsibili y
in ou ism. The impo ance o in eg a ing cul u al he i age in o egional sus ainable de elopmen ini ia i es was
s essed. Cul u al ou ism was a signi ican componen o egional sus ainable de elopmen , con ibu ing o
economic g ow h, he p ese a ion o cul u al he i age, and he o ma ion o a posi i e image o egions. Success ul
cul u al ou ism de elopmen equi ed a sys ema ic app oach ha in ol ed in e ac ion among local communi ies,
au ho i ies, ou ism companies, and s akeholde s. The analysis o egional ou ism de elopmen indica o s poin ed
o se e al key p oblems hinde ing g ow h, such as insu icien ly de eloped ou ism in as uc u e, he low p io i y
o ou ism, he absence o comp ehensi e de elopmen p og ams in mos egions, and he unde es ima ion o
e i o ial esou ces. The numbe o ou ism en i ies, he quan i y and quali y o a eas wi h ou ism in as uc u e,
he olume o isi o lows, and he accessibili y o na u al, ec ea ional, cul u al, and his o ical esou ces became key
indica o s o de e mining he le el o ou ism de elopmen . The esul s o he s udy can be use ul o managemen
bodies and ou ism companies in de eloping e ec i e s a egies o cul u al ou ism de elopmen , aiming o a
balance be ween economic g ow h, cul u al he i age p ese a ion, and mee ing local communi y needs
Keywo ds: hospi ali y indus y; sus ainable de elopmen ; his o ical-cul u al he i age; ou is egion; ou ism
se ices sec o
ECONOMIC FORUM
Jou nal homepage: h ps://e- o um.com.ua/en
Vol. 15, No. 1, 2025, 74-82
A icle’s His o y: Recei ed: 15.09.2024 Re ised: 25.01.2025 Accep ed: 19.02.2025
UDC 338.48 Doi: 10.62763/e /1.2025.74
Zubekhina & Ma iichuk
Economic Fo um, 2025, Vol. 15, No. 1
75
hei ou ism sec o s a e wa , which could se e as a
ounda ion o Uk aine’s ou ism de elopmen oppo u-
ni ies. The wo k by A.Maza akie al.(2020) was dedi-
ca ed o analysing ends and challenges in he ou ism
indus y in he con ex o o ming a new pa adigm o
u u e economic de elopmen Socie y 5.0. The au ho s
examined ou ism as a s a egic sphe e ha can play an
impo an ole in implemen ing he Socie y 5.0 concep
by adap ing o global challenges and using new echnol-
ogies o i s de elopmen .
Acco ding o E.Zaba na(2017), egions we e o med
p ima ily based on economic easibili y and uni ed e -
i o ies wi h simila economic s uc u es. Rega ding
he compe i i eness o ou is egions, K. Tymoshen-
ko(2020) s a ed ha he compe i i eness o an en i y
ope a ing a a ce ain le el can only be ensu ed i he
compe i i eness o en i ies a highe le els is also p es-
en . Thus, he compe i i eness o indi idual ou ism en-
e p ises a he mic o le el depended on he g ow h o
compe i i eness in he ou ism sec o o a des ina ion
a he meso le el, which was made possible h ough he
compe i i eness o he ou ism indus y a he mac o
le el o Uk aine. As a esul , he ou ism sec o acqui ed
a new sys emic cha ac e is ic and ob ained a syne gis ic
e ec . The mos c ucial ac o o he de elopmen o
ou ism des ina ions became he o ma ion o s a e-
gic compe i i e ad an ages. The di e ences inhe en in
a ou is des ina ion can be bo h posi i e and nega i e
om he pe spec i e o ou ism o ganisa ions.
Au ho s K.Pompu o á & I.Šimočko á(2014) s ud-
ied he key ac o s a ec ing he compe i i eness o ou -
is des ina ions in a coun y. Thei app oach combined
he analysis o s a is ical da a and sociological su eys
conduc ed among ou is s om majo ma ke s. This al-
lowed hem o conclude ha , o inc ease a ac i eness,
ou ism p oduc s need o be adap ed acco ding o he
expec a ions o o eign isi o s.
The pu pose o he a icle was o analyse he mod-
e n s a e o Uk aine’s ou ism indus y unde global and
in e nal challenges, such as he COVID-19 pandemic,
wa , economic ins abili y, and en i onmen al h ea s.
Ma e ials and Me hods
The a icle employed a comp ehensi e app oach o as-
sess he balanced de elopmen o en ep eneu ship in
cul u al ou ism, aking in o accoun economic, social,
and en i onmen al aspec s. To ensu e he eliabili y
o he esul s and o m well- ounded conclusions, a -
ious scien i ic me hods we e used in he esea ch. In
pa icula , he s a is ical me hod allowed o he collec-
ion and analysis o eal da a on he ac i i ies o ou -
ism en i ies based on speci ic obse a ions and ac ual
indica o s. This me hod p o ided p ac ical insigh in o
he dynamics o changes in ou ism and he in e ac ion
be ween egions. The sys ema isa ion me hod was used
o analyse exis ing scien i ic app oaches, concep s, and
In oduc ion
Changes in social ela ions necessi a e a e hinking o
p essing issues, pa icula ly in he ou ism sec o , which
is a c ucial componen o socio-economic de elopmen .
Due o i s ich na u al and ec ea ional esou ces, as
well as a ich his o ical and cul u al he i age, Uk aine
has signi ican po en ial o bo h in e nal and in e na-
ional ou ism. Analysing isi o ac i i y and assessing
esou ces a ailable in di e en loca ions is c ucial o
he success ul de elopmen o he indus y. Global pan-
demics, which ha e caused a c isis in he a el and ou -
ism indus y, ha e made his issue e en mo e ele an .
A comp ehensi e assessmen o egional oppo uni ies,
h ea s, and esou ce po en ial will help shape an e ec-
i e s a egy o he de elopmen o bo h in e nal and
in e na ional ou ism.
Tou ism is one o he mos dynamic sec o s o he
global economy, as e idenced by i s apid g ow h. F om
2014 o 2024, he a e age annual g ow h a e o de-
mand o ou is se ices was a ound 4.6%, and he o al
u no e o he indus y eached 6 illion USD. Tou ism
accoun ed o 7% o global in es men s, 11% o global
consume spending, and one in e e y eigh jobs. Acco d-
ing o he Wo ld Tou ism O ganiza ion(2024), he num-
be o a ele s wo ldwide was di ec ly p opo ional o
he wo ld’s popula ion.
Acco ding o he Wo ld Economic Fo um’s ou -
ism compe i i eness ankings, he indus y leade s a e
Spain, F ance, Ge many, he USA, and he Uni ed King-
dom, while Uk aine did no make he lis (T a el & ou -
ism de elopmen index 2021…,2022). E ec i e manage-
men o he ou ism sec o has allowed many coun ies,
which do no ha e as ich na u al and cul u al esou ces
as Uk aine, o accele a e hei economic de elopmen .
The e o e, he quali y assessmen o ou ism po en ial
and i s egula ion was becoming inc easingly impo -
an . Analysing he a ac i eness o a egion has al-
lowed go e nmen o ganisa ions o ind iable loca ions
o ou ism de elopmen , c ea e compe i i e ou ism
p oduc s, and ma ke hem bo h domes ically and in-
e na ionally. The issue o egional compe i i eness and
inc easing ou ism a ac i eness has been s udied by
bo h Uk ainian and o eign esea che s. A.Okh imenko
& I.An onenko(2023) analysed mode n s a e, ends,
and p ospec s o he de elopmen o he ou ism and
ho el business in Uk aine, along wi h he economic and
manage ial aspec s o hospi ali y en e p ises and hei
po en ial o pos -wa eco e y. To enhance he com-
pe i i eness o he ho el indus y, special a en ion was
gi en o he implemen a ion o inno a i e echnologies,
he digi alisa ion o business p ocesses, and he s a-
egic managemen o i s de elopmen . M.Yu.Ba na &
Y.V.S e syk(2023) ocused on he impo ance o o ganis-
ing and esea ching cul u al e en s o economic de el-
opmen and he p ese a ion o cul u al he i age in he
con ex o wa . L.Bozhko & V.Kholodok(2022) analysed
he expe ience o coun ies ha success ully es o ed
Me hods o assessing he balanced de elopmen ...
Economic Fo um, 2025, Vol. 15, No. 1
76
models in he ield o balanced cul u al ou ism de elop-
men in egions. This helped o iden i y key ends being
applied, o mula e new p oposals o u he esea ch
on adap ing hese concep s wi hin he con ex o bal-
anced cul u al ou ism de elopmen in Uk aine.
Fo he s a is ical analysis o collec ed da a on he
economic ac i i ies o he ou ism sec o and he es-
ablishmen o dependencies be ween he s udied in-
dica o s, such as ax e enues om ou ism, econom-
ic-ma hema ical me hods we e applied. Speci ically,
eg ession analysis was used o o ecas ou is lows
based on ac o s such as he s a e o cul u al he i age,
in as uc u e le els, ad e ising expendi u es, and
seasonali y. Addi ionally, h ough he analysis me h-
od, he ou is was de ined as a “uni o accoun ” in he
ou ism sec o , wi h di isions in o g oups, ocusing on
inbound and ou bound ou ism, which impac he i-
nancial lows o bo h Uk aine and o he coun ies. The
p ima y da a o analysis we e ob ained om s a is ical
sou ces such as he Wo ld Tou ism O ganiza ion(2024)
and he S a e S a is ics Se ice o Uk aine(2025). These
sou ces p o ided da a on ax e enues om he ou -
ism sec o by egion o he pe iod 2022-2024, allowing
o a g aphical in e p e a ion o he dynamics o ax
e enues om ou ism. Fu he mo e, da a om sou c-
es such as T a el and Tou ism(2024) and Global and
egional ou ism pe o mance(2025) we e used o an-
alyse global ends in he s udied indus y. The s udy
also used en i onmen al audi s o assess he impac o
ou ism ac i i ies on he condi ion o cul u al objec s
and he en i onmen , analysing he e ec o ou is
lows on cul u al he i age si es.
Resul s and Discussion
Tou is zoning can be unde s ood as he di ision o e -
i o y in o sepa a e egions, aking in o accoun na u al,
cul u al-his o ical, socio-economic, and in as uc u al
ea u es, which con ibu ed o he e ec i e planning
and de elopmen o ou ism. I helped o iden i y p om-
ising di ec ions o ou ism de elopmen , conside ing
he uniqueness o he na u al and cul u al esou ces
o each egion. Fou main egions we e dis inguished:
he Ca pa hian, Polissya, Dniepe , and Azo -Black Sea
egions. Addi ionally, schola s had de ined se en e-
gions o Uk aine: Ca pa hian (Wes e n), Volyn-Te no-
pil (No h-Wes e n o Polissya), Zhy omy -Vinny sia
(Bu e ), Kyi (Cen al), Kha ki (No h-Eas e n), Dniep-
e -Done sk (Sou h-Eas e n), and Black Sea (Sou he n)
(Panko a,2003).
Besides hese app oaches, he e was a endency o
me ge h ee coas al egions in o a single C imean-Ode-
sa-Azo ou is egion, while he Ca pa hian egion e-
mained sepa a e. In gene al, a ou is egion encom-
passed he e i o y, whe e ou is a ac ions we e
concen a ed and necessa y ou ism se ices we e p o-
ided. I may include indi idual ci ies, eso s, egions,
and dis ic s, as well as la ge e i o ial o ma ions such
as egions, coun ies, o g oups o coun ies ha a ac
ou is s. In his sense, he e m “ egion” e e ed o a
pa o he coun y’s e i o y, which bo de s adminis-
a i e- e i o ial uni s and has ce ain na u al, geo-
g aphical, economic, and ecological ea u es. A ou is
egion was unde s ood as a e i o y wi h ce ain appeal
o ou is s, ha ing a de eloped ou ism in as uc u e
and o ganisa ional sys em. I s appeal was de e mined
by a ious ac o s, including na u al, his o ical, cul u al,
social, and economic aspec s. The ounda ion o he
o ma ion o he egion was ou is esou ces, which
de e mined he egion’s specialisa ion. Fo example, cul-
u al and his o ical monumen s ha e become he oun-
da ion o o ming popula mode n ou is des ina ions
(Panko a,2003).
The p inciples o sus ainable cul u al ou ism de el-
opmen , which included he p ese a ion and economi-
cal use o his o ical-cul u al esou ces, he implemen a-
ion o en i onmen ally conscious p ac ices, assis ance
o local communi ies, and suppo o he inancial s abil-
i y o he ou ism sec o , should se e as he ounda ion
o he g ow h o ou is des ina ions. The assessmen o
he balanced de elopmen o he cul u al ou ism indus-
y in ol ed he use o a numbe o me hodologies and
app oaches, which allowed o de e mine, how econom-
ic, social, and en i onmen al issues in luence he g ow h
o he hospi ali y sec o (Table1).
Ca ego y o
app oaches E alua ion me hods Desc ip ion
Economic
app oaches
SWOT-analysis S udy o he ad an ages and disad an ages o en e p ises, as well as
oppo uni ies and isks in he ex e nal en i onmen
Financial analysis Assessing p o i abili y, liquidi y, inancial s abili y, and hei impac on he
local economy
Social app oaches
Re u n on in es men (ROI)
analysis
E alua ing he p o i abili y o in es men s in building ou is ou es o
cul u al si es
Employmen assessmen Analysing he numbe o jobs c ea ed by he cul u al ou ism sec o
Cus ome sa is ac ion index Assessing he le el o ou is sa is ac ion wi h se ices, in as uc u e, and
he condi ion o cul u al objec s
Sociological su eys S udying he opinions o local esiden s and ou is s on he quali y o li e,
cul u al he i age, and egional de elopmen
En i onmen al
app oaches En i onmen al impac analysis S udying he impac o ou ism on ecological balance, na u al, and cul u al
landscapes
Table 1. App oaches o assessing he balanced de elopmen o en ep eneu ship in he ield o cul u al ou ism
Zubekhina & Ma iichuk
Economic Fo um, 2025, Vol. 15, No. 1
77
The men ioned app oaches allowed o a ho -
ough assessmen o sus ainable de elopmen , which
imp o ed company p oduc i i y, p o ec ed cul u al
alues, and con ibu ed o egional sus ainable eco-
nomic g ow h. To achie e sus ainable de elopmen in
cul u al ou ism, he en i onmen al impac o cul u -
al and na u al si es mus be conside ed. Addi ionally,
esou ce-sa ing echnologies should be ac i ely used,
and social esponsibili y in he ou ism sec o mus be
ensu ed o cul u al ou ism o de elop sus ainably. A
comp ehensi e app oach o hese ac o s will con ibu e
o imp o ing he quali y o li e o local popula ions, e-
ducing he nega i e en i onmen al impac , and p ese -
ing unique he i age (Table2).
Ca ego y o
app oaches E alua ion me hods Desc ip ion
En i onmen al
app oaches Resou ce use e alua ion Analysing he consump ion o wa e , ene gy, was e gene a ion, and
en i onmen al condi ion nea cul u al si es
In eg a ed
app oaches
Mul ic i e ia assessmen Using a ious ac o s o a comp ehensi e analysis o he e ec i eness o
cul u al ou ism de elopmen
Balanced sco eca d (BSC) Assessing he e ec i eness o cul u al he i age managemen based on
in e nal p ocedu es, pe sonnel de elopmen , clien ela ions, and inances
Digi al
app oaches
Big Da a analy ics Analysing la ge da ase s abou ou is lows, cul u al si e a ings, and
isi a ion dynamics
GIS echnologies Assessing he loca ion o cul u al si es, hei accessibili y, and ou is
in e es zones
Scena io de elopmen
modeling P edic ing u u e demand o cul u al se ices using a i icial in elligence
Table 1, Con inued
Sou ce: de eloped by he au ho s based on Yu. Yukhno ska (2019)
Aspec Cha ac e is ics Examples
En i onmen al
impac on
objec s
1)deg ada ion o monumen s due o ou is lows;
2)pollu ion o na u al a eas (was e, soil e osion);
3) educ ion in biodi e si y
1)o e c owding a S . Sophia’s Ca hed al in Kyi ;
2)des uc ion o he Kakho ka Rese oi ;
3) damage o he na u al landscapes o he
Ca pa hians
Resou ce-sa ing
echnologies
1)sola panels, ene gy-sa ing lamps;
2)wa e -sa ing sys ems ( euse);
3)elec ic anspo o ou is s
1)sola panels in ho els in Odesa;
2)elec ic buses in he Ca pa hians;
3)was e so ing in na ional pa ks
Social
esponsibili y
1)suppo o local communi ies (job c ea ion, p omo ing
c a s);
2)engaging ou is s in ecological cul u e;
3)in es men in he es o a ion and p ese a ion o objec s
1) ou is axes o he p ese a ion o he
Ca pa hians;
2)educa ional p og ams o museum isi o s;
3) es o a ion o L i ’s his o ic cen e
Educa ion
and engaging
ou is s
1)in o ming abou espec ul ea men o cul u al he i age;
2) eaching e hical beha iou (no li e ing, espec ing si es) 1)in o ma ion s ands a Kho y sia Rese e;
2)ecological es i als in Uk aine’s na ional pa ks
P ese a ion o
objec s
1)moni o ing ou is load;
2) es o a ion and suppo o monumen s;
3)use o digi al echnologies o c ea e 3D models o cul u al
he i age
1)3D model o Che sonesus Tau ica;
2) es o a ion o he Golden Ga es in Kyi ;
3) es ic ing access o popula loca ions (e.g.,
Odesa ca acombs)
Table 2. En i onmen al impac o ou ism on cul u al and na u al si es
Sou ce: de eloped by he au ho s
The de elopmen o sus ainable ou ism equi es
achie ing a balance be ween social esponsibili y, he
p ese a ion o cul u al and na u al he i age, and com-
me cial bene i s. The use o esou ce-sa ing echnolo-
gies and he p omo ion o en i onmen al awa eness
we e key condi ions o p ese ing unique si es o u-
u e gene a ions. A he mode n s age, ou ism de elop-
men was signi ican ly limi ed by a numbe o undamen-
al ba ie s (Global and egional…,2025). The COVID-19
pandemic became one o he main issues hinde ing he
g ow h o he indus y, pa icula ly due o s ic qua an-
ine es ic ions, bo de closu es, educed isi o num-
be s, inc eased sani a y no ms, dec eased e enue o
ou ism en e p ises, and Russia’s wa agains Uk aine,
which included he des uc ion o ou ism in as uc-
u e, his o ical landma ks, landmine con amina ion,
dec eased secu i y, and he ou low o o eign ou is s
and in es o s, igge ing a se ies o o he c ises. These
included in la ion, ising uel and anspo a ion cos s,
and a dec ease in popula ion pu chasing powe , which
limi ed a el oppo uni ies; educed unding o ou -
ism p ojec s, lack o esou ces o in as uc u e es o-
a ion and cul u al si e es o a ion; and he lack o con-
enien ai connec ions.
Due o he con lic , economic ins abili y, and he
pandemic, many ou ism p o essionals changed ca ee s
o mo ed ab oad, adding ano he obs acle o indus y
g ow h. To o e come hese challenges, a comp ehen-

Me hods o assessing he balanced de elopmen ...
Economic Fo um, 2025, Vol. 15, No. 1
78
si e ou ism de elopmen s a egy was needed, includ-
ing in as uc u e es o a ion, in es men a ac ion,
adap a ion o new secu i y condi ions, and suppo o
sus ainable ou ism. Despi e he di icul ies caused by
he con lic , Uk aine’s ou ism sec o had he oppo u-
ni y o p ese e he coun y’s unique cul u al he i age,
while simul aneously s eng hening he local economy.
F om Janua y o Sep embe 2024, abou 173 million
UAH in ou ism axes we e collec ed o local budge s.
The S a e Agency o Tou ism De elopmen (SATD) e-
po ed he amoun o ou ism ax e enue o local
budge s o he i s h ee qua e s o 2024. Fo he i s
nine mon hs o 2024, ou ism ax e enues in Uk aine
amoun ed o 172million UAH (143 million EUR), which
was 21% mo e han in he same pe iod in 2023. Regional
ou ism axes o 2021 amoun ed o 243 million UAH,
almos 30% mo e han in 2024 (Public epo o he S a e
Agency o …,2024). The ci ies o Kyi and i e egions
led in ou ism ax paymen s: L i , I ano-F anki sk, Kyi ,
Zaka pa ia, and Dnip ope o sk egions (Fig.1).
(15million 310 housand UAH). I was also wice as much
as in 2023 (6million 905 housand UAH) (Public epo o
he S a e Agency o …,2024).
Wi h a e enue budge o 10 million 186 housand
UAH, Dnip ope o sk egion ook i s place. This amoun
exceeded he ou ism ax in he egion in 2023 by 18%
(9million 92 housand UAH) and was almos he same
as he ou ism ax in 2021 (10million 72 housand UAH).
Compa ed o 2023, he ou ism ax in Cen al Uk aine in-
c eased in 2024: in Vinny sia egion (3million 560 hou-
sand UAH s. 2million 521 housand UAH), Pol a a egion
(4million 946 housand UAH s. 4million 497 housand
UAH), Ki o oh ad egion (1million 252 housand UAH s.
1million 62 housand UAH). Howe e , om Janua y o
Sep embe 2024, he ou ism ax e enue in Che kasy
egion dec eased by mo e han 30% compa ed o he
same pe iod in 2023 (3million 932 housand UAH s.
5million 481 housand UAH) (Public epo o he S a e
Agency o …,2024).
In Khmelny skyi egion in 2024, he ou ism ax
amoun ed o 5million 271 housand UAH compa ed o
3million 754 housand UAH in 2023, in Te nopil egion–
984 housand UAH compa ed o 1million 3 housand
200 UAH, and in Che ni si egion– 2million 342 hou-
sand UAH compa ed o 2 million 935 housand UAH.
Compa ed o 1million UAH in 2021, he ou ism ax in
Buko ina inc eased by 166%. In 2024, he budge om
ou ism ax in Volyn egion was eplenished by 2million
568 housand UAH. This amoun was 23% highe han
he 2023 igu es, which we e 2million 8 housand 700
UAH. In Ri ne egion, he local budge ecei ed 1million
968 housand UAH compa ed o 1million 778 housand
UAH in 2022. Addi ionally, in he sou he n egions o
Uk aine, he ou ism ax was pa ially inc eased, main-
ly in Odesa and Mykolai egions. In Odesa egion, he
ou ism ax inc eased by 45% compa ed o 2023 (7mil-
lion 727 housand UAH s. 5million 340 housand UAH)
(Public epo o he S a e Agency o …,2024).
In he hi d qua e o 2024, Mykolai egion ans-
e ed 1 million 727 housand UAH in ou ism ax o
he budge compa ed o 457 housand UAH in 2023. In
Zapo izhzhia egion, he ou ism ax emained almos
he same as in 2023 (1million 3 housand 480 UAH s.
396 housand UAH). In he no he n egions o Uk aine,
ou ism ax gene ally inc eased. In Zhy omy egion– by
10% (2million 21 housand UAH s. 2million 3 housand
UAH in 2023); in Sumy egion– by 29% (1million 3 hou-
sand 200 UAH s. 802 housand UAH); in Che nihi e-
gion– by 21% (1million 18 housand UAH s. 976 hou-
sand UAH). In he eas e n egions– Kha ki , Done sk,
and Luhansk, as well as in he sou he n egion– Khe -
son– ou ism ax signi ican ly dec eased (Public epo
o he S a e Agency o …,2024). The local council decid-
ed o se a es up o 0.5% o in e nal ou ism and 5% o
inbound ou ism o each day o empo a y esidence.
As o 2023, he maximum a es we e 30UAH o in e -
nal ou ism and 300 UAH o inbound ou ism (S a e
200
180
172.8
160
137.2 143.1
140
120
Dynamics
100 o ou is ax,
80 (million UAH)
60
40
20
0
2022 2023 2024
Figu e 1. Dynamics o ou is ax, million UAH
Sou ce: Public epo o he S a e Agency o Tou ism
De elopmen o Uk aine (2024)
In 2024, Kyi ’s budge ecei ed he highes amoun
o ou ism ax– 34 million 417 housand UAH, compa ed
o 21million 26 housand UAH in 2023. Howe e , com-
pa ed o 2021, he capi al’s ou ism ax has dec eased by
hal – o 67million 995 housand UAH. The budge o he
L i egion was eplenished by 32million 769 housand
UAH. This amoun was 42% highe han in 2021, when
he ou ism ax o he L i egion budge was 2million
308 housand UAH. I ano-F anki sk egion ecei ed
22million 7 housand 452 UAH in ou ism ax, which was
120% mo e han in 2021. The ou ism ax in he egion
was 14million 69 housand 900 UAH as o he hi d qua -
e o 2023 (Public epo o he S a e Agency o …,2024).
In 2024, he ou ism ax in Zaka pa ia egion
amoun ed o 15million 93 housand UAH. This was al-
mos he same as in 2023– 14million 84 housand UAH.
I was also one- hi d highe han in 2021 – 11million
749 housand UAH. Due o he ou ism ax, he budge
o Kyi egion was eplenished by 10million 731 hou-
sand UAH o he i s nine mon hs o 2024. This amoun
was one- hi d less han he amoun collec ed in 2021
Zubekhina & Ma iichuk
Economic Fo um, 2025, Vol. 15, No. 1
79
he COVID-19 pandemic, la gely due o measu es needed
o con ain i . As o Ap il 20, 2020, 97 ou is des ina ions
had closed hei bo de s o pa s o hem, and abou
65 coun ies and e i o ies, including 39 coun ies, had
closed hei bo de s o ce ain g oups o ou is s a i ing
om COVID-19 ho spo s, while he emaining 7% o e-
gions implemen ed p e en i e measu es such as 14-day
qua an ines o ou is s om o he coun ies. Resea ch-
e s I.Zhu bae al.(2022) analysed he mode n s a e and
p ospec s o he de elopmen o he ou ism indus y
in Uk aine and wo ldwide. Russia’s mili a y agg ession
caused signi ican economic, inancial, and social losses
o Uk aine. Addi ionally, he economic de elopmen
o Eas e n Eu ope and he wo ld wo sened due o he
high deg ee o globalisa ion o he wo ld economy and
he close ies be ween na ional economic sys ems.
N.Panki & V.Byk(2023) analysed he issues and
ends ela ed o he ecological sus ainabili y o ou is
in as uc u e bo h in Uk aine and globally, as well as
he oppo uni ies and challenges o g eening he ho el
and es au an sec o in Uk aine. Scien is V. Ko aly-
shyn(2024) explo ed ou ism de elopmen a he na-
ional le el and in he Ca pa hian egion. The esea che
no ed ha in 2023, he numbe o business en i ies in
he Ca pa hian egion inc eased and su passed he 2022
igu es. The au ho s S. Melnychenko & N.Zikiy(2019)
s udied he mode n s a e o ou ism en e p ises and
iden i ied ac o s ha con ibu e o he decline in he
numbe o pa icipan s in he ou ism sec o .
The au ho s O. Ko kuna e al. (2020) ocused on
gas onomic ou ism, which had became a signi ican
con ibu o o he socio-economic de elopmen o local
communi ies oday. Global expe ience had shown ha
gas onomic ou ism can s imula e he imp o emen o
li ing s anda ds in places wi h a ying le els o economic
po en ial. The main ad an ages o gas onomic ou ism
we e i s inhe en connec ion o sa is ying undamen al
human needs and i s abili y o de elop independen ly
o he a ailabili y o a ac i e his o ical, cul u al, o na -
u al landma ks in he a ea. I.Nes o ishene al.(2023)
explo ed ends in he in e na ional ou ism se ices
ma ke om 2021 o 2023, speci ically analysing he dy-
namics o he “in e na ional ou is a i als” indica o .
Resea che s T.Zubekhinae al.(2024) demons a -
ed he e ec i eness o using museum i ualisa ion o
aining ou ism p o essionals. The au ho s emphasised,
how he philosophy and p ac ice o e-lea ning we e
shaped by he de elopmen o mode n in o ma ion
echnologies. Resea che s analysed se e al meanings o
he e m “ i ual museum”, as well as a ious ypes o
i ual museums, classi ica ion c i e ia, easons o hei
a ac i eness, and hei his o ical de elopmen . Vi u-
al museums played a c ucial ole in he de elopmen o
cul u al ou ism and s ood ou o hei s uc u al and
unc ional di e si y.
O.Nosy ie e al.(2022) add essed he issue o coo -
dina ing ac i i ies among key pa icipan s in he ou ism
S a is ics Se ice o Uk aine, 2025). Figu e2 g aphical-
ly depic ed he dynamics o ou ism ax e enue by e-
gions o Uk aine.
Figu e 2. Dynamics o ou is ax e enue by egion (%)
Sou ce: Public epo o he S a e Agency o Tou ism
De elopmen o Uk aine (2024)
35
25
49
35
22
50
16
29
49
Eas Sou h No h Wes
2024 (9 mon hs)
2023
2022
The main accoun ing uni in he ou ism sec o is
he a ele , o any pe son, who a els be ween coun-
ies, ega dless o he pu pose o he ip o he ype o
anspo . This g oup included bo h ou is s and o he
indi iduals, who a el. T a ele s we e di ided in o wo
g oups: hose, who s ay o e nigh and hose, who make
day ips. Thus, ou is s we e de ined as hose, who a -
el o a ious pu poses and spend a leas one nigh in
accommoda ion (ho els, campsi es, eso s). The e m
“ou bound ou ism” e e ed o in e na ional a el by
Uk ainian ci izens, and money spen ab oad was eco-
nomically conside ed an impo . This led o he issue o
a educ ion in in e nal inancial lows. Addi ionally, ou -
bound ou ism con ibu ed o cul u al exchange, which
imp o ed unde s anding o o he coun ies and hei
ways o li e. On he o he hand, inbound ou ism was
conside ed an expo , as i b ough o eign income. The
quali y o se ices and he de elopmen o ou is in a-
s uc u e played a signi ican ole in i s g ow h. The un-
de de elopmen o ou is in as uc u e in Uk aine had
caused an imbalance be ween ou bound and inbound
ou ism, leading o capi al ou low, insu icien use o
he coun y’s ec ea ional po en ial, and limi ed oppo -
uni ies o a ac o eign ou is s. Imp o ing ou is se -
ices and mode nising in as uc u e could signi ican -
ly inc ease Uk aine’s appeal o in e na ional a ele s
(T a el and ou ism,2024).
The au ho s O.Be ko a & O.Bo isyuk(2023) ocused
on he s udy o egional ou ism ma ke s and economic
in e ac ions based on he p oduc ion, dis ibu ion, and
consump ion o he ull ou ism p oduc wi hin a speci ic
e i o y. Scien is s O.Chub eie al.(2022) examined he
impac o he pandemic on he a el and ou ism indus-
y, as well as he la es oppo uni ies o i s de elopmen
as a key s uc u al elemen o he na ional economy. The
ou ism and leisu e indus y was he mos a ec ed by
Me hods o assessing he balanced de elopmen ...
Economic Fo um, 2025, Vol. 15, No. 1
80
Re e ences
[1] Ba na, M.Yu., & S e syk, Y.V. (2023). O ganiza ion o cul u al e en s as an economic ool o ou ism de elopmen .
Academic Visions, 22. doi:10.5281/zenodo.10389288.
[2] Be ko a, O., & Bo isyuk, O. (2023). The ole o ma ke ing esea ch o egional ou is ma ke s. Economy and
Socie y, 48. doi:10.32782/2524-0072/2023-48-2.
and hospi ali y sec o and jus i ied he de elopmen o
he indus y in he con ex o pos -wa eco e y. Scien-
is s highligh ed he need o op imise po en ial meas-
u es o imp o ing he s a egic di ec ion o he indus-
y’s de elopmen in he con ex o a med con lic and
pos -wa eco e y. The au ho s also ou lined he cha ac-
e is ics o Uk ainian ou ism du ing and a e he wa ,
sys ema ised he nega i e consequences o he a med
con lic o he a el and hospi ali y sec o , and iden-
i ied key ba ie s o inbound ou ism g ow h in he
cu en condi ions. The ou ism and hospi ali y sec o
was expec ed o become a d i ing o ce o Uk aine’s
pos -wa economic eco e y. Resea che s emphasised
he necessi y o signi ican ly upda ing Uk aine’s ou ism
b anding, which should be based on ensu ing he sa e-
y and secu i y o ou is s, as well as shaping a posi i e
and secu e image o he coun y. N.Pohudae al.(2023)
examined he use o in o ma ion and communica ion
echnologies in ou ism businesses. The au ho s ound
ha , unlike o he economic sec o s, ou ism en e p ises
ac i ely used hese echnologies.
D.K ešić & D.P ebezac(2011) analysed a ious pa-
ame e s, including na u al and cul u al esou ces, in a-
s uc u e quali y, sa e y le els, and se ice a ailabili y.
The assump ion ha geog aphical egions had became
an in eg al pa o he popula ion, economy, and na u al
en i onmen o en se ed as he basis o scien i ic iews
on he egionalisa ion o coun ies. Thus, by applying he
concep o a pano amic pe spec i e o he en i e egion,
scien is s iewed he egion as an in eg a ed sys em,
whose componen s in e ac wi h each o he . Uk aine’s
planned e i o ial di ision was de e mined by he in-
luence o na u al and socio-economic ac o s, which
equi ed he de elopmen o he hospi ali y indus y.
Thus, he analysis o mode n esea ch indica ed he
need o s uc u al adjus men s, adap a ion o new chal-
lenges, and he implemen a ion o c ea i e s a egies o
e i e and de elop Uk aine’s ou ism sec o in line wi h
global ends.
Conclusions
The mode n de elopmen o ou ism aces nume ous
challenges, including he COVID-19 pandemic, Russia’s
wa agains Uk aine, economic ins abili y, en i onmen-
al h ea s, and in as uc u e issues. These ac o s had
signi ican ly impac ed he ou ism sec o , educing ou -
is lows, damaging cul u al and na u al si es, dec easing
in es men s, and changing a ele p e e ences. To en-
su e he sus ainable de elopmen o cul u al ou ism, i
was essen ial o implemen en i onmen ally esponsible
p ac ices, use esou ce-sa ing echnologies, suppo lo-
cal communi ies, and de elop sa e ou is ou es. Digi al
ools, big da a analy ics, a i icial in elligence, and inno-
a i e app oaches o he i age p ese a ion ha e played
an impo an ole in his p ocess.
Despi e he di icul ci cums ances caused by wa
and economic ins abili y, Uk aine’s ou ism indus y had
shown posi i e g ow h dynamics. S a is ical da a con-
i med a g adual eco e y o he ou ism sec o : ou -
ism ax e enues inc eased by 21% in 2024 compa ed
o 2023, indica ing he ac i a ion o in e nal ou ism and
a ising demand o cul u al and his o ical si es. How-
e e , he analysis o ax e enue dynamics e ealed
signi ican egional di e ences: in some a eas, pa icu-
la ly Kyi , he e was a dec ease in ou ism ax e enues
compa ed o 2021, while wes e n and cen al egions
demons a ed s eady g ow h. This indica ed a edis i-
bu ion o ou is lows o sa e egions o Uk aine. Mean-
while, sou he n and eas e n egions, mos a ec ed by
he igh ing, expe ienced a signi ican decline in ou ism.
The de elopmen o inbound ou ism emained lim-
i ed due o secu i y isks, bu i s po en ial can be ealised
by imp o ing ou is in as uc u e and enhancing se -
ice quali y. Ou bound ou ism, which became a signi i-
can ac o in capi al ou low om he coun y, equi ed
a s a egy o con ainmen h ough he ac i e de elop-
men o in e nal ou is ou es and he p omo ion o
ec ea ional a eas.
To u he g ow he ou ism sec o , s a e p og ams
suppo ing ou ism ini ia i es, in as uc u e mode ni-
sa ion, s imula ion o p i a e in es men s, and he im-
plemen a ion o mode n ma ke ing s a egies a e need-
ed. Only a comp ehensi e app oach will allow ou ism
o become one o he key ac o s in Uk aine’s economic
eco e y. The es o a ion o ou is in as uc u e, de el-
opmen o in e nal ou ism, p omo ion o in e na ional
coope a ion, and in eg a ion o sus ainable de elop-
men p inciples had became he main componen s o
a comp ehensi e plan o o e come mode n challenges
and adap o new eali ies. This will no only es o e he
ou ism sec o , bu also make i mo e esilien , sa e, and
esponsible. Fu u e esea ch p ospec s include assess-
ing he mode n s a e and u u e di ec ions o cul u al
ou ism de elopmen in a ious egions o Uk aine.
Acknowledgemen s
None.
Con lic o In e es
None.
Zubekhina & Ma iichuk
Economic Fo um, 2025, Vol. 15, No. 1
81
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