The role of budget policy in ensuring the economic security of Ukraine during the conditions of the state of martial law

Abstract

Introduction. The article analyzes the peculiarities of implementation of the budget policy of Ukraine in the context of ensuring the economic security of the state in the conditions of martial law. The main positive and negative aspects of the implementation of the budget policy in the conditions of martial law were determined and proposals were developed to increase its role in ensuring the economic security of the state. The purpose of the article is to study the effectiveness of the mechanisms of the application of budget policy tools of Ukraine in the context of ensuring the economic security of the state during the period of martial law. Research methods. The article uses traditional methods of scientific research: empirical and logical methods for determining the essence of the main concepts of research; statistical, graphic and comparison method for researching the main trends in the use of budget policy instruments of Ukraine in the conditions of martial law; methods of content analysis of normative legal acts on budget policy issues; methods of generalization and abstraction - to form research conclusions. The results. The effectiveness of the use of qualitative and quantitative instruments of the budgetary policy of Ukraine in the conditions of martial law is analyzed. The positive impact of tax benefits introduced under martial law on the economic security of firms, households, markets and the state as a whole has been proven. The main miscalculations in the system of budget policy have been identified, which consist in the non-fulfillment of budget expenditures for economic activity, the absence of state target programs for the development of the economy under martial law, in particular in the context of the development of logistics infrastructure, the military-industrial complex, etc. The vectors of optimizing the budget policy strategy in the context of ensuring the economic security of Ukraine by creating fiscal conditions for the development of processing industry enterprises, localization of public procurement, relocation of enterprises, logistics enterprises and logistics infrastructure as a whole are proposed.