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Methods. The research used a needs-based approach to assess the needs of veterans and identify ways in which inclusive tourism can meet these needs. Analysis of social entrepreneurship models using the method of analogy made it possible to adapt successful approaches from other industries to the development of inclusive tourism. Network analysis was applied to assess the external environment and relationships between stakeholders, as well as resource analysis (ResourceBased View, RBV) to assess the industry’s internal resources. A comparative analysis of international experience helped determine best practices that can be adapted to Ukrainian conditions. Results. It was found that inclusive tourism is an effective tool for the rehabilitation and reintegration of veterans, ensuring their socio-economic adaptation in the post-war period. Analysis of the needs of veterans showed that the main ones (access to medical and psychological support, professional rehabilitation and social integration) can be partially satisfied thanks to the development of inclusive tourism. The adaptation of social entrepreneurship models to the conditions of inclusive tourism made it possible to determine effective mechanisms for its financing. Network analysis revealed that the successful implementation of these mechanisms requires close cooperation between state authorities, the private sector and non-governmental organizations. Novelty. It was established that the development of inclusive tourism in Ukraine, which is focused on the rehabilitation and reintegration of veterans, can be significantly enhanced through the use of social entrepreneurship models that have not previously been used in this context. It was found that the adaptation of these models, in particular the introduction of social bonds and tax benefits, can ensure the sustainable financial development of inclusive tourism and, on this basis, meet the specific needs of veterans. Practical value. Specific recommendations for economic policy aimed at the development of inclusive tourism in Ukraine, with a special emphasis on the rehabilitation and reintegration of veterans, are offered. The introduction of social entrepreneurship models, in particular through social obligations and tax incentives, provides an opportunity to create sustainable economic conditions for the development of this sector. Such approaches contribute not only to meeting the needs of veterans, but also to intensifying the participation of the private sector and civil society in the economic development of the country.
Ostrianin et al. (Sat,) studied this question.