PROVIDING DEFENCE FORCES AT THE LOCAL LEVEL: BUDGETARY AND LEGAL ASPECT

Анотація

The success of the end of military operations in Ukraine depends on a reliable internal front, namely, support for the defense forces at all levels of government. The article analyses the budgetary and legal instruments for supporting the Armed Forces of Ukraine. According to the current legislation, the main source of support is the State Budget of Ukraine and financial support from partner countries. The current state of financing of the defense forces units of Cherkasy region is analyzed. It is found that the existing approach to providing these units does not meet the urgent needs: their maintenance is carried out at their own expense, with the help of volunteer organizations and domestic business. It is determined that an additional source of stable provision of such units may be free funds of local budgets and revenues from the personal income tax (military personnel), which have significantly increased the revenues of local self-government budgets. The author substantiates the ways of resolving the issues of inconsistency in the current legislation, in particular, the Laws of Ukraine "On Local Self-Government in Ukraine" and "On the Fundamentals of National Resistance".

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