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The article deals with the essence of the concept of "tourism" from the point of view of different authors. The main directions for the implementation of the "Strategy for the development of tourism and resorts for the period until 2026" are outlined and the expected results from the implementation of this strategy are presented. Based on the data of the State Fiscal Service of Ukraine, the dynamics of the revenues from payment of the tourist tax for the period 2014-2016 is presented. The analysis of tourist flows in Ukraine using statistical methods is carried out, the dynamics of corresponding indicators for the last 4 years is shown in the form of graphs. Based on the data of the Administration of the State Border Guard Service, TOP-10 countries are represented, whose citizens entered the territory of our country and the TOP-10 countries to which citizens of Ukraine left in the first half of 2016 and 2017. The tourist potential of Ukraine is determined and the problems in the tourist sphere are considered. Prospective directions of development of the tourist industry of Ukraine are offered.