THE LEGAL REGIME OF DIIA CITY IN THE CONTEXT OF THE WAR: CURRENT PUBLIC AND LEGAL ASPECTS OF LEGISLATIVE REGULATION AND THEIR IMPACT ON THE IT SPHERE IN UKRAINE

. Introduction. In the context of the full-scale military aggression against Ukraine, ensuring economic stability becomes a critical task. Under these conditions, the study of the legal regime of Diia City gains particular relevance, as this regime plays a crucial role in supporting the development of the IT sector in Ukraine, which remains one of the most dynamic sectors of the national economy even during the war. Research in this area is essential for developing strategies that will contribute to the preservation and growth of the IT industry under martial law. Purpose. The purpose of this study is to analyze the legal aspects of the functioning of the Diia City regime under martial law, to identify and analyze current negative trends in its implementation and in the IT sector as a whole, and to determine the need for improving the legislative framework. Materials and methods. The materials of the study include legal acts regulating the Diia City regime, including those adopted during martial law. Special attention is paid to the analysis of documents from regulatory authorities. The study also includes an analysis of data from the official Diia City registry and relevant analytics containing information about resident companies, as well as scientific works dedicated to the legal regulation of the digital economy and the functioning of the IT sector in Ukraine. A comprehensive set of scientific methods was employed to achieve the research objectives. Systematic analysis was used to thoroughly examine the legal framework governing the Diia City regime. The comparative legal method was applied to identify differences and gaps in the taxation regulation of Diia City residents compared to other tax regimes. The method of legal modeling was used to define the main directions for further improvement of the legal regime. Results. The article explores the key challenges faced by Diia City resident companies, such as legal uncertainty, taxation difficulties, and challenges related to adapting business to the conditions of martial law in the country. Negative trends that may threaten the stability of Ukraine's IT sector are highlighted. The need to improve the legislative framework governing the activities of Diia City residents is emphasized. Overall, the article contributes to the scientific discourse on the role and prospects of legal regulation of the digital economy during wartime. Discussion. Further research should focus on exploring ways to improve the legal regulatory mechanisms that would support the preservation and development of Ukraine's IT sector. Research aimed at developing recommendations for improving the legislative framework, particularly in taxation and legal protection of IT specialists, will help maintain the economic resilience and competitiveness of the IT industry even in times of crisis.