Krushynska A. Budget and tax incentives for investment attractiveness of the tourist complex - Qualifying scientific work on the rights of manuscripts.

The thesis is devoted to the deepening of the theoretical and methodological provisions and to the development of the practical recommendations for budgetary and tax incentives for the investment attractiveness of a tourist complex. The scientific approaches to the definition of budgetary and tax incentives have been generalized and its content has been substantiated. The essence of the investment attractiveness of a tourist complex as an object of budgetary and tax incentives has been revealed. A methodological approach to assessing budgetary and tax incentives for the investment attractiveness of a tourist complex has been formed and tested. A cluster analysis of the tax incentives for investment attractiveness has been carried out. The lack of proper government support for the development of the tourism industry has been highlighted. The effectiveness of budgetary instruments for stimulating the investment attractiveness of tourist complexes has been determined.