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№ 4/2023

Nauk. pr. NDFI 2023 (4): 137–149https://doi.org/10.33763/npndfi2023.04.137

ACCOUNTING AND TAXATION

¹SESE “The Academy of Financial Management”

Problematic aspects of adherence to the principle of "building back better" in the context of recovery and sustainable development of Ukraine

The article determines that the implementation and realization of the principle “building back better” in the context of Ukraine's post-war recovery is an urgent and priority task of the State policy. It is proved that the conceptual foundations of the principle of “building back better” require taking into account the peculiarities of military operations and their scale. The essential content of the principle “building back better” is formalized and the improvement of the terminological apparatus is proposed. The economic and social aspects of the formation of plans for the restoration and development of regions and territorial communities in the context of post-war reconstruction are determined. The direction of further scientific research is determined by developing recommendations for the formation of plans for the restoration and development of regions and territorial communities, taking into account the principle of “building back better”.

Keywords:recovery, sustainable development, building back better, recovery plan, planning, risk management

JEL: H12, H79, M48

Lytsenko M. . Problematic aspects of adherence to the principle of "building back better" in the context of recovery and sustainable development of Ukraine / M. Lytsenko // Наукові праці НДФІ. - 2023. - № 4. - C. 137-149.

Article original in Ukrainian (pp. 137 - 149)

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