ФІНАНСОВІ НАСЛІДКИ ТА СОЦІАЛЬНО-ЕКОНОМІЧНІ ВИКЛИКИ В УМОВАХ ВОЄННОГО СТАНУ

In the current conditions of martial law in Ukraine, there is an urgent need for a comprehensive study of the financial consequences and socio-economic challenges that determine further directions of economic recovery and ensure the stability of the financial system. The scale of infrastructure destruction, loss of production potential, and forced displacement of the population cause significant structural transformations that directly affect macroeconomic stability and the well-being of society. The purpose of the study is to analyze the financial consequences of the war, identify key socio-economic challenges, assess their impact on industry, public finances, and the social sphere, as well as to determine the directions of post-war recovery and the strategic policy of economic development of Ukraine. The object of the study is the financial system of Ukraine and socio-economic processes that have been affected by the destructive impact of military actions. The basis for the analysis was the statistical data of the State Statistics Service of Ukraine, the Ministry of Finance and Economy, the National Bank of Ukraine, international organizations (World Bank, IMF, SIPRI, IEP), as well as the results of current scientific research by domestic and foreign authors. The theoretical and methodological basis of the article is based on a combination of methods of statistical analysis, comparative analysis, and a structural-functional approach, which made it possible to assess economic losses, financial imbalances, and the potential for recovery. The main results of the study reflect the dynamics of the decline in GDP, industrial production, and investment activity, determine the scale of fiscal losses in 2022–2025, the features of inflationary processes, as well as social consequences in the form of internal population displacement and measures to support it. It is shown that despite the deep losses, the economy demonstrates some signs of recovery in industry and the sphere of capital investments. Elements of scientific value and novelty consist in the systematization and generalization of the complex impact of the war on the financial system of Ukraine, in determining the real scale of budgetary and macroeconomic losses, and in formulating proposals for strategic directions of post-war recovery.