Liudmyla Bovsh

The rapid implementation of digital technologies in all spheres of society resulted from the evolution of consumer needs and IT breakthroughs, the acceleration of which was caused by the COVID-19 pandemic. Lockdowns restricted physical contacts in customer service, highlighting the urgent need to digitize the business. The difficulties in predicting socio-economic conditions of the pandemic have led to new opportunities and mechanisms for the distribution of services and the formation of economic stress resilience of economic entities. The study aims to reveal the essence of the digital distribution of hospitality services in the conditions of uncertainty caused by COVID-19. The study of services digital distribution gives awareness of the possibilities of their implementation in the activities of hospitality entities, which were considered in the context of business security and development drivers during COVID-19. To achieve the study’s goal, a comprehensive approach to the essence of digital technologies, including those specific to hospitality entities, was used. The results of the analysis allowed stating the economic feasibility of direct sales channels. In addition, prerequisites for the collaboration of hospitality entities with digital channels were determined, recommendatory markers of optimal relations with distributors using digital innovations in business were formed. Further, business strategy development took into account the peculiarities of mixing the niches of competition of business entities in digital format and traditional competition.

Acknowledgment
The paper shows the author’s results within the frameworks of the study, performed in 2021−2023 at Kyiv National University of Trade and Economics at the request of Ministry of Education and Science of Ukraine “Digital transformation of trade, economic and tourist systems in Ukraine” (state registration number 0121U112231) and “Forecasting the impact of the tourism system on the country’s economy” (state registration number 0122U001559).

Considering the war in Ukraine, it will be necessary to restore the tourism system. The use of foresight as a means of predicting the future will ensure the formation of conditions for its development. The study aims to assess the functioning of the tourism system in Ukraine under martial law and to develop foresight scenarios for its development. The analysis of the main economic indicators of tourism and hotel entities during the war period indicates potential opportunities (a stable or growing trend). The volume of tax revenues to the state budget in 2023 increased by 15.6%. 2023 hotels’ KPIs (RevPAR, ADR, Occupancy) for the main destinations compared to the same period in 2022 increased by 206.0%, 66.0%, and 44.0%, respectively. The study scans the horizon within which the factors affecting the development of the tourism system are determined and assesses the levels of their potential impact and probability of occurrence. The BANI method is used to identify possible α- and β-scenarios of development, and the matrix method is used to interpret the strategic development directions. Industry factors are combined into four groups: development trends, the state of the market, technologies, innovations, and professional competence of staff. Thus, α- (optimistic) and β- (pessimistic) development scenarios future states in the tourism development. A prognostic vision of the future in a situation of prospective uncertainty makes it possible to determine the factors for mitigating the effects of military actions in the post-war period. It stimulates finding alternatives for strengthening the cohesion of the tourism system.

Acknowledgment
The paper shows the authors’ results within the frameworks of the study, performed in 2021−2023 at Kyiv National University of Trade and Economics at the request of the Ministry of Education and Science of Ukraine “Digital transformation of trade, economic and tourist systems in Ukraine” (state registration number 0121U112231) and “Forecasting the impact of the tourism system on the country’s economy” (state registration number 0122U001559).

Decentralization reforms cause social challenges and shape a new configuration, conditions and behavioral etiquette for business entities in the fiscal environment of local communities in Ukraine. Destinations with significant tourism potential can form a powerful budgetary resource through local taxes, including tourist tax. The study aims to develop a tourist tax administration system in the context of drawing up local budgets and fiscal targets of hospitality businesses. The dynamics of tourist tax revenues to local budgets was traced, which shows a rapid growth in the pre-pandemic period by 47.1% and a slight decrease in 2020. The forecast indicators for the tourist tax growth are determined: by the end of 2022, it is 73.4% compared to 2019. The likelihood of achieving such results is justified by the increase in domestic tourist flows and the possibilities of increasing the efficiency of the tourist tax administration system. Most united territorial communities (UTC) have problems with formalizing the management process, lack of strategic vision, partial or complete lack of information on budgeting and administration of taxes and fees, including tourist tax. This led to the following proposals: the development of strategies and tactics that motivate fiscal discipline; assistance to cooperation of hospitality entities with UTCs; providing digitalization, agilization and forward-looking improvements that set benchmarks for business. The emphasis is on hospitality businesses’ ability of effectively utilize the financial resources generated by the tourist tax, which will contribute to developing the overall potential of UTCs and shaping the competitiveness of territories.