Conditional logic is crucial in programming, and SQL is no exception. The IF statement in SQL lets you execute different SQL statements depending on the outcome of a Boolean expression. This is particularly useful for tasks like filtering data based on specific criteria, updating records conditionally, or performing different actions depending on the values in a table. While SQL doesn't have a direct equivalent to a full-fledged procedural `if-then-else` construct like in some programming languages, the `CASE` statement provides a powerful alternative for handling conditional logic within SQL queries. This flexibility is vital for creating complex queries that adapt to different situations and data patterns. For example, you might want to apply different discounts based on customer type or generate different reports based on the time period.