THE ROLE AND PLACE OF LOCAL SELF-GOVERNMENT IN UKRAINE IN THE FIELD OF DEFENSE: LEGAL REGULATION, STATUS, AND CHALLENGES

Анотація

Introduction. The article examines the fundamental transformation of the role and place of local self-government bodies (LSG) in the system of national security and defense of Ukraine, which occurred as a result of the full-scale invasion of the Russian Federation. The relevance of the topic is due to the fact that LSGs, historically performing only administrative functions delegated by the state, have become one of the key subjects of national resistance, which has revealed significant gaps in the legislation and requires scientific understanding. The purpose of the article is a comprehensive analysis of the evolution of the powers, legal status and practical role of LSGs in the defense sector. Summary of the main results of the study. The evolution of the powers of LSGs from the passive paradigm of “facilitation” (1997–2021), which was limited to mobilization and accounting functions, to the proactive model of “participation and responsibility”, established by the Law “On the Fundamentals of National Resistance” and finally implemented under martial law, is analyzed. Models of interaction between local self-government bodies and military administrations are considered: “synergy and subordination” in rear regions and “substitution” in front-line territories. The practice of financial support for the Defense Forces from local budgets is systematized, key mechanisms (targeted programs, subventions, direct purchases) are identified, and examples of leading municipalities are given. The main legal and fiscal challenges are revealed, in particular the collision with the Budget Code, the problem of “military personal income tax” and the further legalization of assistance to the army. Conclusion. It is proven that local self-government bodies have become an integral element of the state’s stability, implementing the concept of “fortress communities”. A conclusion is formulated on the transition from a centralized to a network model of defense, where local self-government bodies are full-fledged subjects. At the same time, the removal of the "military personal income tax" created a paradox: the state legalized the right of communities to help, but significantly limited their financial capacity, which is the main challenge for the sustainability of the new paradigm.

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