The paper has been prepared for the JETP issue, dedicated to the 95th anniversary of the birth of E.I. Rashba. E. Rashba stood at the origins of macroscopic quantum tunneling together with his colleagues from the Landau Institute S.V. Iordansky and A.M. Finkelshtein. They pave the way for studying macroscopic quantum tunneling in various systems. In this paper, this approach is extended to cosmological objects such as a black hole and de Sitter Universe.