Abstract
The years 2020–2021 were very difficult for the tourism sector. The restrictions were introduced in almost every European country concerning the tourism movement and restrictions for activities of restaurants and hotel and accommodation services. As a result the losses of tourism sector were enormous. The aim of the article was to find the answer to a questions: what were the results of the foreign inbound tourism to Poland and Hungary during the COVID-19 pandemic (first, second, third wave)? What were solutions taken in Poland and Hungary concerning the tourism sector in the particular waves of COVID-19 pandemic?
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