TAX BENEFITS AND INCENTIVES FOR ENTERPRISES OPERATING IN A MILITARY CONFLICT ZONE

Introduction. In the conditions of armed conflict, enterprises face numerous challenges, including infrastructure destruction, job losses, shrinking markets, and reduced investment attractiveness. In such extreme conditions, tax incentives and encouragements can become vital tools to support businesses. These measures aim to ease the tax burden, stimulate economic activity, and attract investments to the affected regions. Implementing special tax regimes, tax deferrals, and other forms of financial support not only help enterprises survive in challenging conditions but also preserve jobs, thus ensuring social and economic stability. Additionally, it is important to consider the peculiarities of the legal and economic context in which these enterprises operate. Developing and implementing tax incentives requires a comprehensive approach, including analyzing business needs, monitoring the current situation, and adapting tax policies in response to changing conditions. In the circumstances of a military conflict, when many companies experience acute resource shortages, tax incentives can be a decisive factor in supporting operational activities and preventing bankruptcy. Purpose. Article objective is to analyze existing tax incentives and encouragements for enterprises operating in conflict zones, and to develop recommendations for their improvement to ensure economic stability and business support in such extreme conditions.