Abstract
Local budgets have become of particular importance for the development of the regions of Ukraine in the context of the functioning of a decentralized system of government management. During this period, both the mechanisms for regulating the economic development of the regions and the powers of local self-government bodies (LSGB) have changed. Especially during the period of full-scale russian military aggression, local self-government bodies took on the role of the financial and social basis of communities and regions. Actively supporting residents and military personnel affected by the attacks of russian aggression, local self-government bodies organize shelter for internally displaced persons, provide employment, and support for relocated businesses. Among the regional development priorities specified in the State strategy for regional development remain: economic growth, competitiveness, building up jobs, improving employment conditions, and financial recovery of regions. Therefore, topical issues in the languages of martial law are the use of a complex of anti-crisis instruments that are adaptive in nature to restore regional development. The purpose of the study is to systematize the theoretical and methodological foundations of local budget planning and to disclose their role in recovering regional development using practical financial instruments under martial law. To date, the use of modern anti-crisis financial instruments will allow local governments to create conditions for: restoring the economic situation in regions and communities; increasing employment in communities by creating new jobs; opening new or modernizing existing and relocated business; support for entrepreneurship programs in the communities of the region.
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