Armed conflicts were considered as potential catalysts for the modernisation of the tourism infrastructure. Under the conditions of comprehensive economic recovery, involving the implementation of innovations and the stimulation of both internal and external demand, growth in the sector could be encouraged despite significant losses experienced by Ukraine’s tourism industry. These losses were associated with the destruction of infrastructure, a decline in entrepreneurial activity, imbalances in the labour market, and an increase in the cost of services. The purpose of the study – to determine the strategic priorities for the recovery of cultural tourism entities in Ukraine during the post-war period, to develop mechanisms for the integration of cultural heritage into sustainable development strategies. The research involved the analysis of tourism sector losses, the impact of war on tourism infrastructure, the development of business support programmes, the stimulation of internal tourism. Primary attention was given to the assessment of the damage inflicted on the tourism industry by the war, which included direct destruction, disruption of critical infrastructure, a decline in tax revenues. Despite substantial losses, internal tourism continued to function, particularly in the Western regions such as Zakarpattia and Bukovyna, which emerged as hubs of economic activity due to business relocation. A positive factor was identified in the increased demand for local tourism services, which contributed to the development of regional tourism. In 2023, Ukraine’s tourism sector contributed UAH 383 million in taxes to the national budget, reflecting a 29% decrease compared to 2022 and a 39% decrease compared to 2021. Simultaneously, the number of taxpayers in the sector declined by 34%. However, the tourism industry encountered numerous challenges, including insufficient funding, destruction of infrastructure, restricted access to certain areas, and safety risks. The study proposed strategic approaches for the restoration of the tourism industry, including the development of special entrepreneurship support programmes, attraction of investment, infrastructure reconstruction, and promotion of the Ukrainian tourism brand on the international stage. Particular emphasis was placed on the importance of preserving and restoring cultural heritage as a key component of sustainable tourism development. The practical recommendations could serve as a foundation for the formulation of specific action plans aimed at revitalising Ukraine’s tourism potential and enhancing its positioning as an attractive and safe international tourist destination
Зубехіна et al. (Tue,) studied this question.