TRENDS IN THE DIGITAL TRANSFORMATION OF UKRAINE'S ECONOMY IN THE CONTEXT OF WAR

Abstract

Influenced by the processes of global digital transformation and the requirements set by the European Union in the context of European integration, the Ukrainian economy, even before the full-scale invasion, was focused on the development of digital technologies that allow increasing the level of production automation and labour productivity, reducing costs, increasing revenues, improving competitiveness and realising other benefits of digitalisation. At the same time, during the war, the role of digital technologies is growing, turning into a flexible tool that ensures the economic sustainability of Ukraine. Despite the considerable attention of researchers to the problems of building Ukraine's digital economy in wartime, the key features and trends of its development require a more detailed study, taking into account the challenges and tasks that arise in martial law and can be quickly and effectively addressed with the help of digital technologies. In this regard, the study of the specifics of the development of digital transformation of the economy in order to achieve Ukraine's strategic goals in wartime deserves special attention. The subject of the study is the process of digital transformation of Ukraine's economy in wartime. The purpose of the study is to analyse the features and trends in the development of Ukraine's digital economy, taking into account the challenges and needs of wartime, and to propose ways of post-war recovery. The study of the problem was carried out with the use of a combination of general scientific and modern research methods, among which the main ones are the method of system analysis (when studying the approaches and points of view of domestic and Western scientists), economic and statistical (to determine the trends in the development of the digital economy in Ukraine), analysis and synthesis (when studying the types of digital economy), graphic (to visualize a number of theoretical and practical provisions of the article). The purpose of the article is to study the peculiarities of development of Ukraine's digital economy in the context of current challenges caused by the war. The authors emphasises that digitalisation processes are important for the restoration and development of the national economy and for increasing the country's competitiveness. The importance of further development of the digital economy is determined not only in the context of war, but also to overcome its consequences in the period of post-war recovery. Conclusions. Digital technologies have a significant potential to restore the national economy and accelerate economic development, as they can facilitate the transition from the use of material to information resources, reduce production costs, create new technological products and bring them to the global market, increase the country's competitiveness, etc. In addition, digital technologies can accelerate Ukraine's economic development both during the war and in the period of post-war reconstruction. This contribution is supported by the research work of the Department of Accounting and Taxation of the National University Zaporizhzhia Polytechnic 05711 "Modern concepts and practice of development of accounting, auditing and taxation in the context of economic globalization".