Abstract: The article makes a systematic assessment of the entrepreneurial potential of the Transcarpathian region. In particular, the analysis of structural shifts in the section of types of economic activity based on the indicators of their share in the production of gross added value and the number of employees starting from 2015 until the beginning of hostilities in our country was carried out. Special attention is paid to the development of entrepreneurship in the urban settlements of the region, since it is in this area that the largest share of business entities in the region is concentrated. Considerable attention is also paid to the analysis of entrepreneurial activities in rural areas, in particular in mountain communities of the region, where the main form of employment of the local population is individual or independent employment in agriculture, tourism and recreation, which is represented by households. Also, the article pays considerable attention to the functioning of small business, it is substantiated that the stimulation of the development of small enterprises should be the basis for the activation of entrepreneurial potential in rural, and especially in mountainous areas, which for a long period of time have crisis indicators of development. Particular attention is focused on the development of tourism enterprises as one of the main priorities of the socio-economic development of the region. The article also attempts to analyze the financial effectiveness of business activities for the communities of the region, that is, about their payment of taxes and fees that accumulate and remain at the disposal of local authorities.

The article places a significant emphasis on the peculiarities of entrepreneurial activity in the conditions of war in our country, in particular on the impact of relocated business on socio-economic development in the region and the main indicators of its activity.