Peculiarities of legal regulation of the formation and execution of local budgets under martial law

Abstract

The article examines the essence and role of local budgets, determines their number in Ukraine as of January 1, 2022. An analysis of the norms that regulate the process of formation and implementation of local budgets in the conditions of martial law introduced in Ukraine on February 24, 2022, in particular, the norms are analyzed of the Budget Code of Ukraine, laws of Ukraine «On local self-government in Ukraine», «On the formation of military administrations», «On the legal regime of martial law», «On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the peculiarities of taxation and reporting during the period actions of martial law» etc. The powers of the executive committees of the relevant local councils, local state administrations, military-civilian administrations and military administrations in the budgetary sphere have been studied. It was established that the Law of Ukraine «On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the peculiarities of taxation and reporting during the period of martial law» dated March 3, 2022 No. 2118-IX amended the Budget Code of Ukraine, according to which in during the period of martial law, the functions of local self-government bodies, their executive bodies, local state administrations, military-civilian administrations in terms of budgetary powers are performed by military administrations. Resolution No. 252 of the Cabinet of Ministers of Ukraine dated March 11, 2022 «Some issues of formation and execution of local budgets during martial law» extended the budgetary powers of local self-government bodies, their executive bodies, local state administrations, military-civilian administrations, and in the case of the formation of military administrations, such powers have been transferred to them. In general, since the introduction of martial law in Ukraine, the mechanism of formation and implementation of local budgets has been simplified. Since the norms regulating budgetary relations in the conditions of martial law are contained in Chapter VI «Final and Transitional Provisions» of the Budget Code of Ukraine, it is proposed to supplement the Code with a separate chapter that would comprehensively regulate budgetary relations in such a period.