FEATURES OF CONSTRAINT POLICY IN BUDGETING OF STATE AUTHORITIES DURING MARTIAL LAW

Abstract

Background. The article's purpose is to analyze the constraints, primarily financial, in the budgeting process of Ukraine's state authorities. These constraints are imposed by the government to implement an effective economic policy amid crisis situations, especially the invasion of the russian federation in our country. The object of the study is the budgeting process, while the subject is the policy of limitations in budgeting for state authorities. This policy is realized, taking into account the priorities, relevance, and development perspectives in various areas of their activity. Methods. To achieve the research objectives, modern research methods were used: analysis of legal and normative acts, generalization of existing theoretical approaches, statistical data analysis, expert assessments, and synthesis of information from scientific and journalistic sources. Results. Based on the conducted research, it was determined that the budget, as a reflection of the state's priorities, should portray both operational-tactical and strategic goals. It should ensure the efficiency of mechanisms and transparency in spending funds according to the defined state policy, which should establish trust and positive expectations in society. Conclusions. It is proposed to return to medium-term budget planning, which would enhance the effectiveness of state resource utilization by budgetary process participants. A deliberate and thoughtful approach to determining expenditure directions would bolster the country's defense capabilities and fulfill the state's social obligations.