Abstract
The large-scale war taking place on the territory of Ukraine as of 2023 has a significant impact on budgetary processes and the financial system. In the face of new challenges, the budget system is becoming a key tool for ensuring financial stability and fulfilling the strategic objectives of the state. Military expenditures, reconstruction of the affected territories, social support for citizens and other unforeseen expenditures require effective management of the state and local budgets and improvement of the financial security mechanism. The purpose of this article is to define the theoretical and practical foundations of Ukraine's budget security, to develop proposals for a strategy and measures to ensure the sustainability of the budget system in times of war. In studying the issues of formation and functioning of Ukraine's budget security, the author used a combination of empirical, comprehensive, systemic and analytical methods and approaches that helped to achieve this goal. The study analysed statistical data reflecting the state of budget security, including indicators reflecting the specifics of the state budget system management. Nevertheless, the events that took place in the period from 2014 to 2022 led to political and economic instability in the country, which resulted in an imbalance in the functioning of Ukraine's budget security. Given the difficulties associated with ensuring budgetary security in a time of war, the author offers recommendations for achieving future stability of the state's financial system, which involves adherence to the national strategy and development of new financial security mechanisms. At the same time, a sustainable budget policy promotes efficient resource management and stimulates economic development. Investments in key industries, support for enterprises and innovations help to strengthen the country's economy. The scientific results obtained in the course of this study solve the urgent problem of developing and substantiating theoretical and methodological approaches to the functioning of budget security, and can also be used to determine ways to improve it and apply it by the country's state authorities
Keywords
budget system; budget process; indicators of budget security; threats; national interests; directions of improvement
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