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Abstract

Abstract. The article examines the state of small and medium-sized businesses in the years of the COVID-19 pandemic and after the beginning of the full-scale invasion of Russia on the territory of Ukraine. The main directions of Ukraine's state programs for the stabilization and development of the economy under the influence of the COVID-19 pandemic, as well as state measures to support small and medium-sized businesses, were analyzed. In the article, we noted that today small and medium-sized businesses are affected differently by military operations, depending on their geographic location. It was found that, in general, the regions of Ukraine can be divided into four categories: "partially occupied regions" (a zone of hostilities), "front-line regions" (at risk of invasion), "support regions" (play a decisive role in the logistics of defense and humanitarian goods) and "safe regions" (regions that are conditionally safe for business activity and have a minimal risk of invasion) We also considered the urgent needs of small and medium-sized businesses and the key problems that stand in the way of their effective functioning during the period of martial law. A number of state support measures, which are already in place to improve the functioning of SMEs, were singled out. We have also proposed a number of initiatives that can be implemented alongside government programs to stabilize economic activity. After conducting research, we came to the conclusion that in the conditions of the financial crisis caused by the pandemic and military actions, it is important to set priorities for certain regions, sectors and types of activities that have strategic and different importance for the region or the state as a whole. In our opinion, the most significant for Ukraine are the introduction of the following measures: ? extension of the period of cancellation of strict tax payment conditions for a certain period; ? postponement of tax payment deadlines and remaining tax payments in case of failure to pay on time; ? suspension of utility payments for SMEs in dangerous areas; ? to develop a system of state insurance of enterprise property in case of damage or loss due to enemy shelling; ? reduction by 50% or cancellation for at least 6 months of the EES with retention of all jobs at the employer; ? reduction or cancellation of the corporate income tax for at least 6 months with full resumption of activity; ? additional tax benefits that will quickly restore and accelerate the pace of economic development; ? creation of favorable conditions for enterprises developing their business on the Internet. Key words: small and medium-sized business, economy, COVID-19, pandemic, martial law, state support, relocated enterprises, front-line enterprises.