ОСОБЛИВОСТІ ФОРМУВАННЯ ТА ВИКОНАННЯ ДЕРЖАВНОГО БЮДЖЕТУ УКРАЇНИ В УМОВАХ ВОЄННОГО СТАНУ

Abstract

The purpose of the scientific article is the analysis and assessment of indicators that demonstrate the peculiarities of the formation and implementation of the State Budget of Ukraine, taking into account the realities of wartime. In the conditions of martial law and the growth of the state debt, questions regarding the implementation of the processes of formation and implementation of the State Budget of Ukraine become particularly relevant, because financial resources are distributed from the budget, as they affect all spheres of life of the population. The scientific work examines the peculiarities of the formation and execution of the State Budget of Ukraine in the conditions of martial law. It has been proven that the state budget occupies a key place in regulating economic processes, ensuring financial stability, as well as social development and welfare of the population, especially in wartime conditions. The dynamics of the specific weight of the state budget in terms of revenues and expenditures in 2018-2022 were studied. The main indicators of the balance of the State Budget of Ukraine over the past 5 years have been analyzed. It is noted that the reasons for the significant increase in the state budget deficit. The revenue part of the state budget was analyzed in terms of revenues in 2018-2022. It is noted that the differentiated structure of the sources of filling the budget reflects the effectiveness of the budget policy. It has been proven that tax revenues occupy an important place in filling the revenue part of the State Budget of Ukraine and their share in the structure of state budget revenues in recent years is the most significant. Sources of international financing of the State Budget of Ukraine during the war period are considered. The structure of expenditures of the State Budget of Ukraine in 2018-2022 was analyzed and characterized. It is noted that during the year of the war, the largest amount of funds was invested in defense, and their share in the structure of state budget expenditures is almost half of all budget expenditures. It has been proven that during the war, state budget expenditures play an important role in financially ensuring the needs of the population and its well-being.