The article examines the special conditions for the use of budgetary tools for stimulating the development of the investment potential of the tourism industry in Ukraine. From the standpoint of introducing preferences for the introduction of investments into Ukraine, a methodical approach has been developed to assess the development of the investment potential of the tourism industry in the country, which, on the basis of budgetary incentives, allows to reproduce tourist subcomplexes, to form the investment infrastructure of regions, ensuring the social needs of the population in market relations. The functional structure of the tourism industry is substantiated. A system of synthetic indicators of the development of the investment potential of the tourism industry according to the level of targeted use of budgetary stimulation tools is presented. On the basis of the indicative method, stages of assessment of the development of the investment potential of the country’s tourism industry according to the level of targeted use of budgetary stimulation tools are proposed. The volume of revenues to the budget of Ukraine from the tourism tax from the activities of the tourism industry subjects was analyzed. The amount of expenses of the subjects of the tourism industry in the field of economic and service support for the production of the tourist product was determined. The number of expenditures on the tourism industry and related subcomplexes from the state and local budgets of Ukraine was analyzed. The distribution of tourist subcomplexes in the regions of Ukraine in different geographically located territories was carried out according to the quantitative value of the budgetary stimulation of investments in the material and technical support of the subjects of the tourism industry. The cluster application of budgetary tools for stimulating the development of the investment potential of the tourism industry of Ukraine in different geographically located territories of tourism subcomplexes is proposed. The ranking of the parameters of the development of the investment potential of the tourism industry was carried out according to the quantitative criteria of budgetary stimulation of investments in the material and technical support of the subjects of tourism subcomplexes in different geographically located territories of Ukraine.

Highlights

• Assessing the investment potential of the tourism industry can help restore resources and evaluate the competitiveness and profitability of tourist subcomplexes particularly when considering the minimum level of investment attractiveness. The intoduction of a concession can also be a useful tool to improve budgetary stimulation and investment attractiveness for Ukraine’s tourist subcomplexes.