Abstract

Тhe article clarifies the essence of the special social rights of military personnel in the modern period of military aggression in Ukraine, as a system of legal and social guarantees established by the state and the implementation of which characterizes the state of financial legal personality of the military. The financial legal personality of military personnel is characterized, which is implemented in the financing of social rights and state social guarantees of the activities of military personnel, which are related to the exercise of rights related to the completion of service, sufficient material and monetary support, rights to residence and adaptation to the social environment, and others . The author proves that the provision of stable financing of expenses for the social protection of military personnel and support of their activities depends on the systematic coherence of the activities of all subjects of financial legal relations, in particular, the certainty of the financial legal capacity and legal capacity of the military. On the basis of the current legislation and the positions of scientists, it is determined that a military serviceman, as a subject of financial legal relations, is a participant who realizes legal personality in financial legal relations, that is, enters into specific relations with other subjects regarding the formation, distribution, and use of public finances, in particular, regarding the implementation of financial and legal protection relations.
 It has been established that the task of implementing the financial legal personality of the military is entrusted to the state, but there are discrepancies in the current legislation regarding the types of financial support for the military, their budget financing and the distribution of powers for their implementation in the budget process among its participants. The dependence of the realization of the rights to perform the professional duties of the military on the state of financial support of their special social rights is traced, which requires the systematization of social payments to the military and the coordination of powers for their distribution among the participants of the budget process. The need to clarify the essence of the rights and obligations of the military, defined by the current legislation regarding the legal and social protection of military personnel with budgetary legislation, is proved. The conclusions of the article emphasize the need for stable financing of the special social rights of the military, as a condition for the financial and legal protection of the military guaranteed by the state.

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