The legitimate task of the government and local self-government under the current conditions of martial law, in particular, against the background of a decrease in industrial potential, is to find ways to develop and effectively use the tourism and recreation potential of Ukraine and individual regions. At the scientific level, this task is transformed into a research question regarding the prospects of strengthening the socio-economic role of Ukraine's tourism and recreation potential in wartime. This work aimed to conceptualize the socio-economic vector of restoration of Ukraine's tourism and recreation potential during the war. Following the purpose of this study, the critical research results were obtained based on systemic, dialectical, and anthropocentric approaches using methods of critical analysis of scientific sources, structural-functional analysis, and phenomenological conceptualization. According to the results of the conducted research, it was established that, firstly, the restoration of the tourist and recreational potential would not aim so much at the intensification of the economic development of the territory (which seems to be expedient after the end of military operations) or of the state (which appears to be at least a dubious decision from the point of view of Ukraine's foreign partners, because it will not have the same effect as, for example, investments in industry, agriculture, and the fuel and energy complex), as investments in the restoration and preservation of the human potential of the state. Secondly, it has been proven that the emphasis on the social role of the tourist and recreational potential will allow for bypassing the restrictions imposed on the state's participation in economic processes under the market economy since economic issues. However, they will be solved in general. They will recede into the background against the background of solving the social problems of unemployment, migration, and cultural, spiritual, and physical restoration of the nation.
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