BUDGET FINANCING OF THE SOCIAL PROTECTION SYSTEM IN UKRAINE UNDER MARTIAL LAW

Abstract

The article substantiates the relevance of budgetary financing of the social protection system in Ukraine under martial law.
The authors analyzed the dynamics of expenditures on social protection and social security from the Consolidated Budget of Ukraine for 2021–2023. The dynamics of the composition of state and local social expenditures were examined, and the structure of social expenditures during the studied period was evaluated.
The main trends in spending on social protection and social security from the state and local budgets of Ukraine in 2021–2023 have been established. The reasons for the formation of social expenditures were identified, and the appropriateness and effectiveness of their implementation were assessed.
Based on the analysis of expenditures on social protection and social security, directions for improving the budgetary financing of the social protection system in Ukraine under martial law were proposed.
The authors found that this category of expenditures played a critical role for Ukrainians, especially after the introduction of martial law, when the number of people in need of assistance and financial support grew significantly.
The structure of expenditures on social protection and social security from the state and local budgets of Ukraine changed during the studied period. This shift is explained by changes in the priorities of the government and local self-government bodies of individual territorial communities, as well as the redistribution of funds to the reserve fund of Ukraine.
Additionally, the introduction of martial law contributed to the expansion of existing social protection programs and the creation of new ones. These include financial support for internally displaced persons, military personnel, combatants, veterans and their family members, as well as programs such as «municipal babysitter,» «money follows the child,» and assistance to the unemployed.
In the future, it is advisable to evaluate the effectiveness of expenditures on social protection and social security by analyzing the number of people in relevant categories, the average payments per person, and the effectiveness of the population’s use of financial support based on the category of recipients and the amount of assistance provided. These questions will form the basis for further scientific research by the authors.