ON THE ECONOMIC SUPPORT OF THE STATE'S DEFENCE CAPABILITY: PROBLEM STATEMENT

Abstract

The state's defence capability is achieved through a number of different measures. Among them are economic measures. Economic measures are aimed at building economic potential in the defence sector. This potential does not exist separately from the economy of the state as a whole. It is determined by the state of the national economy. The growth and development of the national economy will make it possible to accumulate the necessary economic potential in the defence sector. The purpose of the article is to outline some ways to ensure the economic security of the state's defence capability. Methodology. In the course of preparing this work, the provisions of the Constitution of Ukraine, the Tax Code of Ukraine, the Criminal Code of Ukraine, other legislative acts of Ukraine, draft laws of Ukraine were studied, the publication analysed explanatory notes to the draft laws of Ukraine and conclusions of the Main Scientific and Expert Department of the Verkhovna Rada of Ukraine on the draft laws. Legislative acts and other documents were analysed using the dogmatic method. Changes in legislative approaches to which income should not be subject to military tax were studied using the historical method. The economic support of the state's defence capability was considered as a system of measures taken by the state. And this system is a component of a higher level system, namely, the system of all measures taken by the state to ensure its defence capability. The study of these two systems was carried out using the systematic method. Taxation is one of the measures to ensure economic support for the state's defence capability. Ukraine introduced a military tax back in 2014. Over time, approaches to who and under what conditions should not pay this tax have changed. The logic behind these changes was that persons who participate in the defence of the homeland in a form other than financial should be exempt from paying the military fee for the duration of such participation. The decision to refuse to collect the military fee from some Ukrainian citizens is based on the principle of social justice. In this case, it means that some Ukrainian citizens fulfil their constitutional duty to defend the homeland twice. On the contrary, other Ukrainian citizens may not fulfil their duty to defend the homeland in any form. The defence of the homeland, independence and territorial integrity of Ukraine is the duty of all Ukrainian citizens. The fulfilment of this duty may consist not only in the armed defence of the homeland, but also in the economic support of Ukraine's defence capability. The state could provide an opportunity for Ukrainian citizens to participate in ensuring the defence capability of the state in an economic way, but there should be mechanisms to prevent abuse.