Margarita Boiko

Development of cluster structures is a priority for the knowledge and information economy development and an important prerequisite for effective strategic partnership of logistically and geographically related entities of the economic system. The practice of tourism business shows that it is in the conditions of the development of enterprises cluster systems that will be able to form unique competencies, optimally use the resource potential and strategic opportunities, and obtain synergistic and multiplicative economic benefits. Given the situation, tourism clusters development is considered one of the most promising formats of strategic partnership and predetermines the theoretical field of modern scientific research. The need for a constructive rethinking of the mechanisms of economic actors’ convergence based on cauterization; definition of preconditions, stages, and processes of formation and development of tourism clusters is an unsolved theoretical and applied problem.
The article is devoted to the procedures identification and interpreting the formation of tourism clusters; systematizing the conditions and factors influencing the clasterization in Ukraine. The work developed recommendations for the successful development of tourism clusters, in particular, the author’s vision of identifying structural and functional components of the tourism cluster; establishing interrelations and relationships between participants; definition of tourist attractiveness of the destination for the development of cluster initiatives; algorithmization of the participant’s entry to the cluster; developing scenarios for the development of tourism clusters in Ukraine. The results of determining the participants’ interaction intensity in the tourism cluster are presented, and the effectiveness of the cluster system development based on a set of economic, social and environmental criteria is evaluated.

Tourism is an important factor in the development of the national economy. The share of tourism in the structure of Ukraine’s GDP is 7.8%. Ukraine, having a considerable tourist potential for the formation of tourist flows, is ranked 85th among 139 countries of the world in terms of tourism attractiveness. According to the findings of the World Tourism Organization (UNWTO), the concentration of natural and recreational resources, objects of the world cultural and historical heritage can provide an annual increase in tourist flows to Ukraine by 4-6%.
Under the conditions of unstable external environment and unfavorable conditions of the tourism market, an actual scientific task is to develop the theoretical and applied basis for the formation of the national tourism system. Conceptually, this process must be consistent with the strategic understanding of the need to take into account the mental, institutional, cultural and informational influences on the economic interests of entities, which form a functional, sectoral, socio-economic, institutional and environmental subsystem of the national tourism system. This will make it possible to determine target priorities of such activity not only in accordance with the development of destinations, but also taking into account the possibility of obtaining socio-economic effects, in particular, synergistic, multiplicative and cumulative ones.
The goal of the study is to substantiate the essence of the national tourism system (NTS) based on the comparative analysis of the definitions of “tourism”, “tourism system”, “economic system”, “national socio-economic system”, which became a scientific foundation for determining the scientific basis of the national tourism system, its subjects and objects, conditions, goals, and results of formation. For the science development it is also important to obtain results on the structure and evaluation of the national tourism system effectiveness.

Global and crisis transformations result in structural and functional changes in the tourism system, which combines resource potential, infrastructure, tourism entities, institutional structures, and consumers. For Ukraine, with its high tourist potential, tourism development is a significant factor after the crisis recovery of the economy. Overcoming the disparities in the tourism system functioning, shaping optimal business models of its development, increasing the sustainability and efficiency of the tourism entities functioning impose an objective need for investment. Investment attractiveness is one of the key characteristics causing the investor’s interest in financing the project, including the tourist one.
The essence, determinants of influence and characteristic features of investment attractiveness of the Ukrainian tourism system are substantiated. The investment attractiveness of the tourism system is proposed to be considered as a complex feature of conditions and advantages that form its ability to attract investment resources based on the availability of their needs, unique tourist potential, favorable environment for ensuring the efficient functioning of the tourism system and guaranteeing the investor profit and reduced risks of investing.
The article considers basic preconditions to form the investment attractiveness of the tourism system, which include unique strategic opportunities, to shape a favorable institutional environment and provide a background for an investor concerned and a system of guaranteeing the expected result.
Given the need for complex consideration of the tourism system’s investment attractiveness, a methodology based on the calculation of integrated indicators for estimating the effectiveness and prospects for the development of tourism systems in the Ukrainian regions is used. In the method considered, it is proposed to take into account not only financial aspects, but also the resource potential, its development level, the growth rates of tourism entities activities, and the prospects for the tourism system development. In general, indicators and criteria for the tourism system investment attractiveness are classified into four groups: the efficiency of investment, the effectiveness of the tourism system development, the prospects for the tourism system development, the environment and the potential for its development.
According to the method developed, the integral indicator of investment attractiveness of the tourism systems of Ukrainian regions has been calculated, and the regions are differentiated according to the level of investment attractiveness. Estimation of the investment attractiveness of Ukrainian tourism systems allows to determine their rating, differentiate them according to the maturity level of complementary preconditions to form and develop tourist potential and serves as a basis for potential investors in investment decisions-making.
Using the results of determining the level of investment attractiveness of tourism systems of Ukraine’s regions over time will help identify trends, and, accordingly, serve as a guide for potential investors in strategic proposition space of regions which are investment recipients.

Nowadays, it is imperative to use forecasting technologies that are most likely to predict the development of economic systems. Foresight technologies based on a combination of strategic analysis and forecasting of key indicators provide a high level of probability of achieving certain results and contribute to shaping conditions for their achievement. Among economic systems, tourism sector is the most vulnerable to the negative impact of the global pandemic. In 2020, its revenues fell by 70%, leading to an unprecedented crisis. Accordingly, questions arise about the Ukrainian tourism sector’s ability to use the crisis as a prerequisite for recovery and growth.
Based on the results of a two-round survey using the Delphi method among experts (56 at the first stage and 42 at the second) representing various tourism directions for Ukraine’s tourism sector up to 2030, six strategic development priorities were formed. Key indicators were identified, such as contribution to GDP (7-8%), place in the global tourism competitiveness rating (60-70th position among 140 countries), and average annual growth rate of international arrivals (5-10%). It has been determined that in case of the end of the world pandemic, the Ukrainian tourism sector can achieve the indicators of “pre-crisis” functioning in 1-3 years.
The proposed architectonics of the foresight platform in the context of digitalization of network communications will ensure the adoption of management decisions to develop Ukraine’s tourism sector in the domestic and international markets. It will strengthen its position, image, and strategic sustainability in the markets for tourist services.

Acknowledgment
The paper reflects the results of the authors in the framework of studies conducted in 2018–2020 at the Kyiv National University of Trade and Economics by order of the Ministry of Education and Science of Ukraine (Paradigmatic and Conceptual Shifts in the Economic Theory of the 21st Century) (Q1 2018 – Q4 2020; state registration number 0118U000126), and Formation of the National Brand of Ukraine in the International Environment (Q1 2018 – Q4 2020; state registration number 0118U000127)).

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.