The economic measures of the government to support entrepreneurship in a pandemic

The subject of the research is the theoretical and practical foundations of the state’s economicmeasures to support entrepreneurship in a pandemic. The aim of the research is to identify the main economic measures of the state to supportentrepreneurship in a pandemic.Research methods. The main methods used in the study were: method of analysis and synthesis,empirical method, literary and descriptive, induction and deduction, graphic, classification and grouping, etc.Results of the investigation. It has been established that in the context of the pandemic, thestate’s economic measures to support entrepreneurship have become a key tool for maintainingeconomic stability and preventing mass bankruptcies. The global crisis caused by COVID–19 has hada significant impact on all sectors of the economy, especially on small and medium–sized businesses,which have proved to be the most vulnerable. To mitigate the effects of the pandemic, the Ukrainiangovernment has developed comprehensive programmes aimed at financial, tax, administrative andsocial support for entrepreneurs. The role of financial instruments, such as soft loans, direct subsidies,loan repayment holidays and grants, has been identified as helping businesses avoid working capitalshortages, save jobs and continue operations in difficult conditions. Tax incentives, such as taxexemptions, tax deferral and penalty waivers, have been found to be an effective means of reducingthe burden on entrepreneurs, allowing them to redirect resources to meet their basic business needs.Job preservation programmes, including state compensation of part of employees’ salaries, helped toavoid mass unemployment and maintain the purchasing power of the population. It is established thatthe state has significantly simplified regulatory requirements and reduced administrative pressure,which contributed to greater flexibility of enterprises during the crisis. It is proved that special attentionwas paid to supporting certain sectors of the economy, such as tourism, transport, agriculture andhealthcare, which suffered the greatest losses.Scope of the results. Public administration, national economy, enterprise management, statesupport, digital economy, small and medium–sized business, state regulation.Conclusions. It is established that the state’s economic measures to support entrepreneurshipin a pandemic are extremely relevant, as the crisis caused by the spread of COVID–19 has led tosignificant challenges for business and the economy as a whole. It is determined that the pandemic hasled to a sharp decline in business activity, a decline in corporate income, massive layoffs and even theclosure of many companies, especially small and medium–sized businesses. It is proved that in sucha situation, entrepreneurship needs not only financial, but also regulatory and organisational supportin order to adapt to new realities and survive. The author proposes the complexity and multi–vectornature of the State’s economic measures that will minimise the negative effects of the pandemic onbusiness, maintain economic stability and create a basis for further recovery. The experience of thepandemic has shown that only a quick response, transparency and efficiency in decision–making canensure the sustainability of the economy in a crisis.