Scientific publications

Abstract. The article examines the methodological approaches to assessing the multiplier effect of investment costs of the tourism industry, the contribution of the multiplier effect of investment costs of tourism services in the GDP of the world. The subsidized distribution of financial resources for investment costs and tourism services in the structure of world GDP is analyzed. The necessity of creating a public-private partnership of the world industry of tourist services is substantiated. The methodological approach to estimating the multiplier effect of investments in the tourism services industry has been improved. The purpose of the article is to substantiate the methodological approaches to assessing the multiplier effect on the development of the corporate system of financial support for investment activities of the world’s tourism services.
Conclusions. The global environment of the tourism industry requires a high level of financial security, taking into account the financial and credit and tax levers of influence on the intensification of investment activities of tourism entities. It is necessary to emphasize the integrated approach to the system of distribution of borrowed funds in the revenue part of the budget of the macro level, their spending on investment needs of the tourism sector of the macro and micro levels. This will contribute both to the financial support of state investment programs and projects, and to reduce the tax burden on tourism entities in order to form their own financial potential and investment resources for development.