Abstract
The article is devoted to the theoretical substantiation of strategic directions for the development of green tourism as an alternative source of ensuring the economic resilience of territorial communities of Ukraine under martial law conditions. The full-scale war has led to a significant financial and administrative burden on municipalities, budget deficits, destruction of infrastructure, and migration shifts. Green tourism is a sector with a low entry threshold. It does not require large-scale capital investments, utilizes available resources, and stimulates the development of related industries (such as farming and craft production). The methodological basis of the study includes systemic, synergetic, and institutional approaches, as well as a statistical analysis of the dynamics of tourist tax revenues for the period 2021–2025. The research proves that the recreational sector has strong potential for post-war recovery: in 2025, compared to 2022, financial revenues from the tourist tax increased significantly (by UAH 115 million or 47.2%), particularly due to the growing share of income from micro-entrepreneurship (individual entrepreneurs). A pronounced asymmetry in the development of green tourism across territorial communities has been identified, manifested in differences between rural and de-occupied regions. With the support of state and grant programs for microbusinesses, these regions use tourism as a tool for rapid socio-economic recovery. The importance of green tourism for the moral and psychological rehabilitation of military personnel and civilians is substantiated. The main directions of strategic development of ecological tourism under current wartime challenges and with a perspective for the post-war period are outlined. Key measures to motivate territorial communities are argued, including: the reasonable use of the experience of developed countries; the unification of communities into a single tourism structure with the support of local authorities; auditing all green zone resources; searching for investment resources; and the rational use of international and domestic grants. It is proven that green tourism has all the prerequisites to help communities overcome the prolonged crisis caused by military aggression.
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