This article provides a thorough analysis of the economic and social criteria for evaluating the effectiveness of digitalization in Ukraine. It particularly focuses on the relationship between the investment attractiveness of the digital sector and bridging the digital divide in society. Empirical data on the economic efficiency of digital transformations are analysed, including budget savings from the implementation of digital platforms and the growth of IT service exports. The analysis of statistical data reveals significant regional and social disparities in access to digital services. It establishes that the level of internet penetration in rural areas (45.8%) lags considerably behind that of urban areas (78.3%), posing risks of deepening socio-economic stratification in society. The phenomenon of duality in digital transformation in Ukraine is explored, characterized by the simultaneous existence of progressive trends (development of the IT sector, implementation of electronic services) and regressive trends (digital divide, uneven development). A paradoxical situation is identified, where high indicators of IT sector development coexist with significant internal disparities in regional digital progress. The public perception of digital innovations amid martial law is analysed, highlighting increased trust in government digital services, as evidenced by over 20 million users engaging with the “Diia” platform. However, concerns regarding cybersecurity and personal data protection are also noted. The study emphasizes the need to transform approaches to evaluating the effectiveness of digitalization, focusing on qualitative parameters of digital service usage and the development of citizens’ digital competencies. Conceptual foundations for improving state digitalization policy aimed at ensuring digital inclusion and overcoming regional disparities are proposed. The scientific novelty of the research lies in developing a comprehensive approach to assessing digitalization effectiveness that integrates economic and social criteria. The practical significance of the findings pertains to their potential use in enhancing state digital transformation policy during martial law and in the context of Euro integration processes.
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