THE ECONOMICS OF TOURISM IN UKRAINE UNDER MARTIAL LAW: CHALLENGES, ADAPTIVE TRANSFORMATION, ECONOMIC RESILIENCE, AND POST-WAR RECOVERY

Анотація

The article examines the functioning of Ukraine’s tourism economy amid the full-scale war, systematizes the key challenges to its development, and identifies the main directions of adaptive transformation and post-war recovery. The relevance of the study stems from prolonged security constraints, territorial disparities in economic activity, and structural changes in the tourism market.

 The methodological framework is based on a systems approach, comparative analysis of official statistical data, and thematic synthesis of scholarly literature and public policy documents. The empirical analysis covers the period 2021-2025 and focuses on the dynamics of tax revenues generated by the tourism sector, tourist tax revenues, and their regional distribution. Changes in nominal fiscal indicators over the period under review are identified, while the limitations of using these indicators as standalone evidence of the recovery of tourist flows are substantiated.

The main directions of adaptive transformation in the tourism sector are systematized, including a shift towards domestic demand, diversification of tourism products, digitalization, enhanced regional cooperation, and the integration of security requirements into tourism development. A conceptual framework for the economic resilience of the tourism market is proposed, encompassing financial and economic, spatial, entrepreneurial, market, institutional, and innovation and technology components. The interdependence of security-related, infrastructural, financial, human-resource, and marketing prerequisites for post-war recovery is substantiated. The scientific significance of the findings lies in combining an analysis of fiscal dynamics with a conceptual examination of adaptation and economic resilience in Ukraine’s tourism sector. The proposed conceptual framework requires further empirical validation based on a broader set of tourism performance indicators.

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