ОСОБЛИВОСТІ ФОРМУВАННЯ ЗАГРОЗ БЮДЖЕТНІЙ БЕЗПЕЦІ В УКРАЇНІ У СУЧАСНИХ УМОВАХ

Abstract

The article considers the peculiarities of formation of threats to budget security in Ukraine in modern conditions. The theoretical and methodological foundations of budget security are studied, and the classification features of these threats are revealed. Threats to budget security are systematized by sources of origin into economic, fiscal, political, external and technological threats. The main causes and consequences of the formation of threats to budget security are considered and the impact on the socio-economic development of the country is determined. It is found that one of the most significant threats to the budget security of Ukraine is the high level of shadow economy, which leads to offshoring of the economy. The main changes in the formation of threats to budget security in the context of martial law in Ukraine are analyzed. The main emphases of budget planning and distribution of budgetary resources among the most strategically important sectors of the economy in the context of large-scale military operations in Ukraine are identified. The relevance of this topic lies in the fact that budget security is an important aspect of the stable functioning of the state, especially in the context of current economic and political challenges. Ukraine, like many other countries, faces various threats that may negatively affect its budget security. In addition, in the current environment, Ukraine is experiencing a difficult economic and financial situation due to internal and external factors, primarily due to a full-scale military invasion of the country, which creates additional challenges for ensuring the country's budget security. It is worth noting that the formation of threats to budget security in Ukraine in the current environment requires a thorough analysis and understanding of their origin, mechanisms of influence and consequences. This will help to develop effective strategies and measures to ensure the budget security of Ukraine. Thus, budgetary security plays an important role in ensuring the financial security of the country and is one of its top priorities, allowing to ensure the financial capacity of the state through the mechanism of balancing the revenue and expenditure side of budgets of different levels.