Features of the budget process and budget security in the conditions of martial law in Ukraine

Abstract

Methods. The results were obtained with the application of a system of methods, namely: the use of the system-structural method contributed to the study of the structure of financial relations, the budget cycle, the stages of the budget process; from a procedural point of view, the budget process is reflected through the system of its stages; the methods of generalization, analysis and synthesis of information are the basis of the study of the legal regulation of the stages of the budget process during the period of martial law in Ukraine; the formal-legal method made it possible to analyze the content of the norms of the Constitution of Ukraine, key changes to the Budget Code of Ukraine, amended provisions of the Tax Code of Ukraine and other normative legal acts regarding the functioning of the state and local self-government bodies during the period of martial law. Results. The trends in the use of state finances of Ukraine since the beginning of the war have been considered. The status of state budget execution by revenues, expenditures, and the level of state borrowing in the first half of 2022 was analyzed. The improvement of certain components of the functioning of local budgets during the period of martial law was considered. Further steps to improve the mechanisms of state financial assistance to business entities have been determined. The specifics of the work regarding the additional allocation of state budget funds to increase the defense capability of Ukraine, the fulfillment of social obligations to certain categories of persons who protect Ukraine were considered. Attention is focused on state support of business entities, which will contribute to recovery and development of the existing business, as well as the emergence of new. It was determined that during Russia's war against Ukraine, the government of Ukraine made more than 160 changes to the budget and tax legislation. Changes to the Budget Code of Ukraine and the Tax Code of Ukraine regarding the specifics of the budget process and ensuring budget security during wartime were considered. The specifics of the simplified procedure in the sphere of urban planning activity of Ukraine under the conditions of martial law are considered. The common and distinctive features of the functioning of military finance in the leading countries of the world during the wars of the 20th century have been revealed. Key changes and moments in the field of local budgets are considered to facilitate orientation in the norms of budget legislation during the period of martial law. The specifics of financing the activities of the military administrations of settlements and the financing of regional and district military administrations were analyzed. Novelty. Key directions of action aimed at narrowing the deficit of the state budget and reducing the volume of its monetary financing are proposed. Practical value consists in the possibility of applying the developed basic changes in the norms of the budget and tax legislation regarding the provision of the budget process, budget security, the specifics of the functioning of state and local budgets during the period of martial law.