Concession as a tool for improving the budget and tax incentives for investment attractiveness of the tourist complex in Ukraine
Journal: IOP Conference Series Earth and Environmental Science
Year: 2024

Abstract The argumentation of the use of concession of historical and architectural objects in Ukraine as a tool for improving the budget and tax incentives for investment attractiveness of the tourist complex has been carried out. A scientific approach to budgetary and tax incentives for investment attractiveness of tourist facilities has been formed using an optimization model for calculating concession payments, which ensures the flexibility of incentives, takes into account the interests of