Important aspects of the functioning of the budget system of Ukraine in the conditions of modern military challenges and european integration

Анотація

Introduction. The full-scale war launched by the Russian Federation against Ukraine in 2022 had a catastrophic impact on all spheres of life of the state and society. The budgetary sphere has also become extremely vulnerable. The revenues of the state and local budgets have decreased significantly, but in addition to peacetime expenses, it was necessary to use more and more expenses for both national security and defense, and for the restoration of damaged infrastructure and housing of citizens, evacuation of the population, etc. In view of this, changes were made to the budget legislation of Ukraine aimed at more efficient and rapid decision-making, financial and military assistance began to arrive from various countries of the world and international organizations. Today, the budget system of Ukraine is still operating in an emergency mode, as the war continues. Even in these difficult conditions, Ukraine is directing its efforts towards European integration, an important element of which is the adaptation of national legislation to the law of the European Union. This is due to Ukraine’s strategic course towards European integration, officially enshrined in the Constitution of Ukraine and confirmed by the Association Agreement between Ukraine and the European Union. This process is of particular importance in the field of public finances, in particular, it concerns budget legislation, which plays a key role in ensuring financial stability, transparency and efficiency of the use of public funds. The aim of the article is to identify the specifics of the functioning of the budget system of Ukraine under martial law, to study some areas of adaptation of Ukrainian legislation in the budget sphere to the law of the European Union, to determine the prospects for further development of this area in the context of European integration. Results. The article highlights the current legal problems of the functioning of the budget system of Ukraine under martial law. The essence and some areas of adaptation of the norms of national budget legislation to the law of the European Union are revealed, the legal basis of this process is characterized, and the prospects of our state in the context of European integration on the basis of the Association Agreement between Ukraine and the European Union are revealed. Conclusions. It was found that changes in the legal regulation of budgetary relations in Ukraine under martial law are aimed at simpler and faster decisionmaking by the relevant bodies. For this purpose, some norms of the Budget Code of Ukraine are temporarily suspended. Given the large scattered array of legislation regulating budgetary relations, it is proposed to prepare a separate chapter of the Budget Code of Ukraine — “Features of the legal regulation of budgetary relations under martial law”. It is proven that ensuring the legal, honest, transparent implementation of public procurement is one of the most important tasks of our state. It is also urgently necessary to effectively, realistically and effectively strengthen control over public procurement, introduce strict criminal sanctions for fraud with public funds. It is necessary to provide broader and more realistic legal opportunities for effective public control in this area. It is proposed to apply legal liability to officials of competent authorities if they do not respond to information from legal entities or individuals about violations or crimes in the budgetary sphere, silence or conceal it. It is argued that the adaptation of legislation in the budgetary sphere to the law of the European Union should be carried out as soon as possible. This is a necessary condition for Ukraine to acquire full membership in the European Union, enshrined in the Constitution of Ukraine, and can play a decisive role in achieving the goal of eradicating corruption and abuse. Key words: budget system, budget legislation, martial law, adaptation of the budget legislation of Ukraine to the law of the European Union.

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