The essence and features of the legal regulation of budget expenditures on the sector of national security and defense under the conditions of the state of martial

Abstract

The article deals with the essence and peculiarities of the legal regulation of budget expenditures for the national security and defense sector in the conditions of martial law, and determines their impact on ensuring the country's economy, defense capability, as well as the security of the state and society. It is substantiated that ensuring the appropriate level of financing of the national security and defense sector is an important component for the effective functioning and protection of the state. It was found that the source of resources for the implementation of such priority functions of the state as ensuring national security and defense are the funds of the state budget and local budgets. The actual definition of the concept of «budget expenditures» was formulated, and the analysis of the main legal acts regulating the financing of the security and defense sector of Ukraine was carried out. The peculiarities of financing and logistical support of the national resistance in particular, and the national security and defense sector as a whole are highlighted. It is pointed out the need to make changes to regulatory legal acts to ensure proper financing of the national security and defense sector, taking into account the requirements for prevention and elimination of factors that contribute to the emergence and spread of corruption in this area. Proposals have been formulated to improve the current legislation of Ukraine in terms of ensuring proper financing of the national security and defense sector and effective use of budget expenditures for the specified sector in war conditions, in particular: increasing expenditures for the national security and defense sector and determining their optimal structure; filling local budgets due to effective actions of local authorities; development of a unified budget strategy for financing the security and defense sector; ensuring proper state control over budget expenditures for the security and defense sector by creating a separate independent unit.