Abstract
The article focuses on generalizing the requirements of the current legislation, other normative legal acts, own theoretical studies and assessing the effectiveness of defense and budget planning systems in Ukraine. At present, defense reform is based on the principles and principles governing the NATO member states, which in turn requires a revision of the current system and the introduction of new approaches and mechanisms in the defense and budget planning system. The main task is to raise the problematic issues of defense and budget planning in the formation of expenditures in the Ministry of Defense of Ukraine, issues and roughness’s that arise when planning the execution of the expenditure budget.
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