Analysis of the performance of local budgets of Ukraine under martial law: the case of the Mykolaiv city territorial community

Анотація

Introduction. The article examines the specific features of the execution of local budgets of Ukraine under martial law using the budget of the Mykolaiv City Territorial Community as a case study. Changes in the structure of the community’s revenues and expenditures are analysed, taking into account the decline in economic activity, destruction of infrastructure, migration processes, and the growing need to finance critical infrastructure and social protection. Key economic trends in Mykolaiv for 2022–2025 are identified, including the gradual recovery of industrial production, the increasing number of business entities, and the revitalisation of foreign trade. Special attention is given to the analysis of tax revenues, the dynamics of interbudgetary transfers, the role of the special fund, and expenditures allocated to ensure the community’s functioning under wartime conditions. Based on the results, conclusions regarding the resilience of the local budget are formulated, and prospects for further research in budget policy during periods of crisis are outlined. Purpose. The purpose of the article is to conduct a comprehensive analysis of the performance of local budgets of Ukraine under martial law, with a detailed examination of the budget of the Mykolaiv City Territorial Community as a case for identifying key trends, challenges, and opportunities. Method (methodology). The study uses the following methods: dynamic analysis, which allows assessing temporal changes; structural–functional analysis, which identifies the influence of war on revenue and expenditure proportions; content analysis of government decisions aimed at supporting the financial stability of communities; and economic–legal analysis, which reflects the impact of wartime regulatory changes on local budgets. Results. The research has established that the full-scale war has significantly transformed the structure of revenues and expenditures of local budgets in Ukraine. The analysis demonstrates that the budget of Mykolaiv plays a critically important role in ensuring community resilience during wartime, and its adaptability—supported by external resources—helps mitigate the consequences of large-scale destruction and economic losses.

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