Local tourism as financial and economic development driver of the community: Management aspect

The study aims to analyse the role of local tourism in strengthening the financial and economic potential of the community through the optimisation of management processes and implementation of sustainable development strategies. The research methodology included an analysis of various areas of tourism, such as cultural, ecological, gastronomic, event and medical, which affect the development of the local economy, support small and medium-sized businesses and contribute to the creation of new jobs. The study is based on the analysis of local tourism in the Poltava region, which has a rich historical and cultural potential and significant natural resources. The results showed that local tourism significantly stimulates the development of the regional economy by increasing revenues to local budgets and supporting entrepreneurs. At the same time, it promotes the preservation of cultural heritage and natural resources, ensuring responsible use in the context of sustainable development. An important part of local tourism is cultural exchange, which deepens the interaction between tourists and local communities, promoting mutual understanding and preserving national identity. The impact of COVID-19 on the growth of interest in domestic tourism, as well as the impact of the war in Ukraine on the tourism industry, was highlighted. The war has created significant challenges, such as a decline in tourist flows due to security threats and the destruction of infrastructure. However, the role of domestic tourism, and volunteer and patriotic initiatives is growing, contributing to the economic support of local communities. Rebuilding infrastructure and developing new tourism products after the war will be essential for regional economic recovery and social stability. The study highlights the importance of cooperation between the state, business and local communities to ensure sustainable tourism development in the post-war period.