STRATEGY OF TAX MANAGEMENT DEVELOPMENT IN THE CONDITIONS OF WAR

In the context of martial law, adequate tax management becomes a key factor in the country's economic stability. Ensuring effective tax collection while providing support to citizens and businesses is a major challenge. The purpose of the study is to develop strategic directions of tax management for business and the state in the conditions of war and post-war recovery. Research methods: critical analysis of the current legislation and business Literature, synthesis of the researched information, grouping, comparative method. Results of the study: The article proposes a strategy that provides for the development of business and the country in the context of war and post-war reconstruction. In the context of war, a strategic approach to tax management is crucial for ensuring stability and adaptation both at the level of the state and at the level of individual companies. Communication with society takes on a new meaning, where social responsibility determines the main vectors of interaction, especially in the context of the military situation. The application of a decentralized model in the tax area gives more autonomy to the regions, which contributes to the flexibility of the system and its efficiency. It is important to understand and anticipate possible risks in a time of war, focusing on their preventive detection and mitigation. Special attention should be paid to supporting regions affected by the war by providing resources and financial support. Finally, the competence and continuous education of tax professionals is key to the effectiveness of the system in a difficult environment. The recommendations and strategies can be used by the authorities to modernize the tax management system in order to support the country's economy in times of crisis.