The research is devoted to the disclosure of socio-economic aspects of cross-border cooperation in the field of tourism of Ukraine and Poland, which is important in today's conditions of development of globalization processes and transformation of social relations. Such relationships are formed between people in different geographic areas, which determine their social mood and social behaviour. The signing of the visa-free travel agreement between Ukraine and the EU on 17 May 2017 and its entry into force on 11 June 2017 has become an important factor in the development of tourism in Ukraine and Poland, in particular within the border areas and in the context of cross-border cooperation of the Carpathian Euroregion. Tourists from Ukraine have better opportunities than before to travel to many European countries, and tourist migration contributes to the integration of peoples, building good-neighbourly relations and tolerance, economic, cultural, scientific and other forms of cooperation. That is why it is necessary to study the socio-economic aspects of the development of tourism in Ukraine and Poland at the level of the Carpathian Euroregion. The attention of the authors of this article is devoted to the study of the historical and cultural heritage of the four regions of Ukraine and the counties of Poland included in the Carpathian Euroregion as one of the important factors influencing the development of tourism. The article analyzes a number of key indicators of the activity of the subjects of the tourist market and the trends in their changes, as well as the geographical structure of tourist flows and the administrative and territorial division of the regions of the Ukrainian-Polish transboundary. Positive trends in the growth of a number of key indicators of tourism activity in Lviv region give reason to assert the high level of activity of tourism services market participants and that Lviv region has good preconditions for the development of many types of tourism, which can increase the flow of revenue to local budgets. Statistical materials of the Main Department of Statistics in Lviv Oblast have also made it possible to analyze the indicators for those areas that are part of the Carpathian Euroregion and characterize the specifics of the development of the tourism sector. It is proposed to form an updated marketing strategy for tourism management in Ukraine in the context of the changing conditions that have taken place in the tourist services market after the entry into force of the visa-free travel agreement between Ukraine and the EU, which will positively influence the development of tourism in Ukraine and Poland at the level of the Carpathian Euroregion.