The study was conducted to identify the environmental component in the development of agrotourism and its impact on the psychological state of society in the COVID-19 pandemic. The experience of European countries shows the environmental, economic, and social benefits of agrotourism. The methodological basis of the study is the general scientific methods of cognition and social processes (analysis, synthesis, generalization, classification) together with sociological methods of obtaining empirical data. The National Tourism Organization of Ukraine has declared 2020 as the year of green rural tourism, an important component from which agrotourism arises. It is concluded that, la peculiarity of the development of agrotourism in Ukraine at the current stage is the acquisition of innovative forms of organization according to the growing needs of consumers, the efficient use of the natural, ecological, socioeconomic, and historical-cultural potential of the territory and the achievement of the required level of profitability. The situation of crisis and instability is accompanied by the presence of uncertainty associated with the COVID-19 pandemic; the need to form the concept of tourism development 4.0; introduction of ICT and development of innovative technologies in agrotourism in rural areas; training of professionals in the field of agrotourism.

This article is devoted to estimating and explaining the extent of social priority implementation in fiscal policy in Ukraine and defining the reserves, caused by placing the personal income tax in Ukrainian tax system, which would be used to improve taxing impact on social welfare. The comparative analysis was used as key method for estimate the actual tax pressure level and its structure deviation from desired, based on OECD countries experience, indicators of aggregate tax burden on economy and its structure.Based on the results conducted comparative analysis, the vision of the disadvantages, inherent to Ukrainian current tax system was defined.First, a rather high level of tax pressure (Ukraine is positioned above the trend line expressing dependence «GDP per capita — the share of taxes in GDP»), our country combines with the unfavorable tax structure to ensure the «targeting» of the tax burden distribution. As a result, the governability of the tax pressure distribution is reduced and the government loses the ability to implement social priorities in fiscal regulation.Second, there are two parameters, which are the determining factors for the distribution of tax burdens between groups of taxpayers on personal income in Ukraine: the minimum amount of non-taxable income and the absence of rising tax rates for incomes far higher than average in economy. Their effect causes that even income in the size of the subsistence minimum is liable for significant taxation, but for income much higher average size tax burden remains very low compared to European countries.In Ukraine, to compensate for the underutilization of the fiscal potential of high-income recipients, the tax burden is shifted to broad sections of wage earners in the formal sector of the economy (who have minimal opportunities to evade income tax and social security contributions). This, in turn, exacerbates the negative impact of taxation on the growth rate of wages and the conditions for the reproduction of economic activity of the general population.We tend to consider the only possible means to overcome these two disadvantage of Ukrainian tax system is to increase the differentiation of tax pressure (in particular, by introducing additional differentiation of income tax rates for various taxpayers groups), which should ensure that the actual tax pressure is brought into line with the solvency (fiscal potential) of taxpayers.

This article is devoted to defining Ukraine’s position among 28 OECD countries relative to the averaged line of connection between resources of the social sphere and the society achievements in terms of human development index. Such positioning allows us to obtain a comparative assessment of the effectiveness of usage resource, directed to funding the education and healthcare by OECD countries and Ukraine. The model that expresses the HDI dependence on three main groups of factors was used. First – the amount of education and healthcare resources (evaluated by private and public spending on education and healthcare per capita). The second – is the way of rationing the population's access to these industries products (evaluated by coefficients of inequality of life expectancy and inequality in education). The third – is the indicators, displaying the efficiency of resources using within the industry (estimated as a result of modeling). Our results have confirmed that the resources, allocated to the public sector of education have the most significant impact on HDI size and this indicator is more dependent on the amount of social sphere resources in post-socialist countries than in "old" OECD members. The actual level of HDI in Ukraine is lower than estimated by model-averaged for countries, included in the sample. This means that Ukraine uses resources of its social sphere with lower efficiency than observed as average for countries, included in the sample. Such results allow us to obtain assessment which part of restrictions and problem experienced by national social spheres is caused by the scarcity of resources, divided to social sphere funding, and which – by imperfections, inherent to the regulative institutions of the social sphere. Such results may serve as a significant precondition of social policy development, especially for post-soviet countries.

The article considers the clustering trends in ukraine's tourism sector, aimed at a further rise of the tourism industry, overcoming its negative effects of the COVID-19 pandemic and achieving sustainable development. The need to create tourism clusters and other topics on the organization of tourism with state executive authorities as well as professional tourism associations on attracting investment and providing institutional and consulting assistance to small tourism enterprises is being investigated. The foreign experience was analyzed, as well as the distribution of tourist groups in Ukraine by tourist types in the period 2019-2020. Method: analysis and synthesis, systematization of materials, historical and logical, comparative, systemic and structural, which allowed to study the trends in the tourism industry. Conclusions. The grouping of the sphere of tourism in Ukraine must be developed under the close attention of the government, state and local authorities, public figures, civil society, companies, because it requires not only the containment of the pandemic, but also the development of forms of tourism competitiveness, investment in this industry, the provision of jobs for workers dismissed during the pandemic, the use of the most advanced innovative technologies for the development of creative tourism industries, which will help to get the industry out of the crisis.

The article examines the mechanism of effective social sphere management and examines the concept of the general welfare state with a definition of this concept. The article determined that the basis for the development of the welfare state was industrialization, which led to the formation of four separate main models of social sphere management: continental (Bismarckian), Anglo-Saxon (Beveridge model), Scandinavian and SouthEuropean. Their features and differences are considered. The article analyzed the dynamics of the poverty level in Ukraine and determined that until 2022 the trend was positive for the country – the poverty level was decreasing. The article determined that due to the war, the level of poverty in Ukraine increased tenfold already in 2022, with a subsequent doubling during the following year. It was determined that the modern management of the social sphere of Ukraine has significant structural problems. Analyzing modern transformational shifts, it was noted that in 2020, the CMU approved the Strategy of Digital Transformation of the Social Sphere, which initiates a comprehensive digital transformation of all components of the social sphere, introducing unified approaches, standards and technologies. It was determined that the specified Strategy is planned to increase the efficiency of social sphere management; to improve the management systems of financial resources of the social sphere; to automate the management and control system in the social sphere; achieve technological development of information resources of the social sphere with the introduction of innovative technologies. This can be achieved through the creation of the Unified Information System and the Unified Monitoring Center, the implementation of the functionality of the Unified Social Operator; reduction in the number of personnel in the sector. Trends in the development of management of the social sphere: digitalization, growing migration flows; the social trade-offs of the free market come under greater scrutiny. It was found out that the digitalization of the social sphere management, this aspect is defined as one of the main directions of the development of the social sphere of Ukraine.