Implementation of tourism potential in the context of sustainable development of the regions and the national economy of Ukraine

The aim of this study was to substantiate the ways of effective use of Ukraine’s tourism potential as an instrument of economic resilience and regional growth. The methodology was based on an empirical analysis of tourism resources, infrastructure, financial indicators, and the dynamics of tourist flows in 2019-2024, taking into account innovative approaches to the development of the industry. The results demonstrated significant regional differences in the use of tourism potential and the level of implementation of innovative solutions. An in-depth analysis was carried out for Kyiv, Cherkasy, and Vinnytsia regions, which made it possible to assess the innovativeness and competitiveness of the tourism strategies. In Kyiv region, 147 natural tourism objects were recorded, including a biosphere reserve, three national parks, and objects of the United Nations Educational, Scientific and Cultural Organisation. Cherkasy region had 572 objects of the natural reserve fund, while Lviv region had more than 1,600 cultural heritage sites and four national parks. Zhytomyr region counted two reserves and more than 1,500 historical and cultural monuments. The analysis of hotel infrastructure showed sharp differences between the pre-war and wartime periods: occupancy in Kyiv dropped from 30-40% to 10-20%, while in the Carpathian region in 2024, it exceeded 60-70%. Financial indicators confirmed the uneven recovery: in 2024 Kyiv region provided UAH 284.1 million of tourism revenues and UAH 50.83 million of tourist tax, Cherkasy region – UAH 34.2 million and UAH 23.53 million respectively, and Vinnytsia region – UAH 41.3 million and UAH 3.12 million. The average length of stay of tourists varied from 2 days in Kyiv to 7 days in Lviv, and the total flow in 2024 amounted to 2.7 million people, which equalled approximately 70% of the pre-war volumes. The practical significance of the study lay in the fact that its results can be used for the development of regional tourism strategies aimed at increasing economic resilience, competitiveness, and ensuring sustainable development of the regions of Ukraine