Financing of tourism and recreation in municipal programs during the pandemic period: the case of Odesa

The threat of rapid spread COVID-19 infection was felt primarily by residents big cities and in the economy resort towns tourism recreation sector suffered most. At same time, need for travelling conditions forced isolation rehabilitation citizens has not decreased. Accordingly, municipal authorities should carry out appropriate organizational financial measures aimed at maintaining functioning domestic market recreational tourist services. study aims to analyze indicators financing within socio-economic programs urban development order develop recommendations based on results improve this funding adaptation pandemic period. This done analyzing city Odesa Ukraine, effect which extends pre-pandemic period 2019, as well years 2020–2022. In substantiating budgeting mechanism built a systematic approach stage comparative assessment expectations modified Vroom model one took into account such as: percentage costs, variability prices services, anxiety associated with consequences pandemic, etc. Within proposed are justifying decisions regarding relevant tourism, namely, increasing from budget control over implementation these programs, improving coordination function prepare ground “4P” “people-first” models level. AcknowledgmentThe paper contains research conducted under National Academy Science Ukraine’s grant Formation Use Natural-Resource Assets Recreational Tourism Sphere (0120U100159) Nominal Scholarship Verkhovna Rada Ukraine Young Scientists-Doctors Sciences 2021 (0121U113482).