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| Issues | Sections | Authors | Keywords |
Article
| Issue: | 2022 №2 (78) |
| Section: | |
| UDK: | 347.73:336.14(477) |
| DOI: | https://doi.org/10.33271/ebdut/78.136 |
| Article language: | Ukrainian |
| Pages: | 136-147 |
| Title: | Features of the budget process and budget security in the conditions of martial law in Ukraine |
| Author: | Dzhyhora O. M., Zhytomyr Polytechnic State University |
| Annotation: | Methods. The results were obtained with the application of a system of methods, namely: the use of the system-structural method contributed to the study of the structure of financial relations, the budget cycle, the stages of the budget process; from a procedural point of view, the budget process is reflected through the system of its stages; the methods of generalization, analysis and synthesis of information are the basis of the study of the legal regulation of the stages of the budget process during the period of martial law in Ukraine; the formal-legal method made it possible to analyze the content of the norms of the Constitution of Ukraine, key changes to the Budget Code of Ukraine, amended provisions of the Tax Code of Ukraine and other normative legal acts regarding the functioning of the state and local self-government bodies during the period of martial law. Results. The trends in the use of state finances of Ukraine since the beginning of the war have been considered. The status of state budget execution by revenues, expenditures, and the level of state borrowing in the first half of 2022 was analyzed. The improvement of certain components of the functioning of local budgets during the period of martial law was considered. Further steps to improve the mechanisms of state financial assistance to business entities have been determined. The specifics of the work regarding the additional allocation of state budget funds to increase the defense capability of Ukraine, the fulfillment of social obligations to certain categories of persons who protect Ukraine were considered. Attention is focused on state support of business entities, which will contribute to recovery and development of the existing business, as well as the emergence of new. It was determined that during Russia's war against Ukraine, the government of Ukraine made more than 160 changes to the budget and tax legislation. Changes to the Budget Code of Ukraine and the Tax Code of Ukraine regarding the specifics of the budget process and ensuring budget security during wartime were considered. The specifics of the simplified procedure in the sphere of urban planning activity of Ukraine under the conditions of martial law are considered. The common and distinctive features of the functioning of military finance in the leading countries of the world during the wars of the 20th century have been revealed. Key changes and moments in the field of local budgets are considered to facilitate orientation in the norms of budget legislation during the period of martial law. The specifics of financing the activities of the military administrations of settlements and the financing of regional and district military administrations were analyzed. Novelty. Key directions of action aimed at narrowing the deficit of the state budget and reducing the volume of its monetary financing are proposed. Practical value consists in the possibility of applying the developed basic changes in the norms of the budget and tax legislation regarding the provision of the budget process, budget security, the specifics of the functioning of state and local budgets during the period of martial law. |
| Keywords: | Budget process, Budget security, State budget, Local budget, Budget legislation, Financial assistance, Financial regulation, State administration, Martial law, Crisis |
| File of the article: | EV20222_136-147.pdf |
| Literature: |
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Editor-in-Chief
Makurin A. A., Doctor of Economic Sciences, Professor, Department of International Relations and Audit, Dnipro University of Technology
Deputy Editors-in-Chief:
Buleev I. P., Doctor of Economic Sciences, Professor, Chief Researcher, Department of Enterprise Economics, Institute of Industrial Economics of the National Academy of Sciences of Ukraine, Ukraine
Vahonova O. H., Doctor of Economic Sciences, Professor, Head of the Department of Applied Economics, Entrepreneurship and Public Administration, Dnipro University of Technology
Chair of the Editorial Board
Bezuhla L. S., Doctor of Economic Sciences, Professor, Head of the Department of Tourism and Enterprise Economics, Dnipro University of Technology
Members of the Editorial Board:
- Andrii Andriiovych Makurin, Doctor of Economic Sciences, Professor, Professor at the Department of International Relations and Audit, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0001-8093-736X - Oleksandra Hryhorivna Vahonova, Doctor of Economic Sciences, Professor, Head of the Department of Applied Economics, Entrepreneurship and Public Administration, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0001-6553-7771 - Liudmyla Serhiivna Bezuhla, Doctor of Economic Sciences, Professor, Head of the Department of Tourism and Enterprise Economics, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-6520-4325 - Maryna Illivna Ivanova, Doctor of Economic Sciences, Professor, Professor at the Department of Management, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-1130-0186 - Oksana Vitaliivna Bashtannyk, Doctor of Sciences in Public Administration, Professor, Professor at the Department of History, Political Theory and Law, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0003-4067-3261 - Olena Olehivna Akhmedova, Doctor of Sciences in Public Administration, Associate Professor, Professor at the Department of Tourism and Hotel and Restaurant Business, Kyiv National University of Technologies and Design, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0003-1573-7710 - Mykola Petrovych Horodyskyi, Candidate of Economic Sciences, Associate Professor, Zhytomyr Polytechnic State University, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-2093-5263 - Eleonora Yuriivna Tereshchenko, Candidate of Economic Sciences, Associate Professor, Associate Professor at the Department of Enterprise Economics and Finance, Kyiv National University of Trade and Economics, Ministry of Education and Science of Ukraine, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0003-2272-5224 - Valentyna Andriivna Pavlova, Doctor of Economic Sciences, Professor, Professor at the Department of Entrepreneurship, Alfred Nobel University, Dnipro, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-6762-8041 - Ivan Petrovych Buleev, Doctor of Economic Sciences, Professor, Chief Researcher, Department of Enterprise Economics, Institute of Industrial Economics of the National Academy of Sciences of Ukraine, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-7912-3649 - Olha Volodymyrivna Zakharova, Candidate of Economic Sciences, Associate Professor at the Department of International Economic Relations, Vasyl Stefanyk Carpathian National University, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-8718-0205 - Joanna Rosak-Szyrocka, PhD, Assistant Professor at Częstochowa University of Technology, Poland
https://wis.pcz.pl/wykladowcy---sprawozdawczosc/dr-joanna-rosak-szyrocka
https://orcid.org/0000-0002-5548-6787 - Jolanta Miko Nalivaike, Doctor of Social Sciences, specializing in Management, Vice-Dean of the Faculty of Business Management, Associate Professor at the Department of Management, Vilnius Gediminas Technical University (VILNIUS TECH), Lithuania, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0003-1009-4111 - Marat Kuralbekovich Kamysbayev, Doctor of Economic Sciences, Professor, Department of Management and Mathematical Economics, Kazakh National Research Technical University, Almaty, 050000, Kazakhstan, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-6952-6030 - Jan Skonieczny, PhD in Economics, Assistant Professor at the Department of Organization and Management, Wrocław University of Science and Technology, Poland, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-1027-991X
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