CONTRADICTIONS OF THE BUDGETARY PROCESS AND BUDGETING OF PUBLIC AUTHORITIES IN UKRAINE UNDER MARTIAL LAW

Abstract

This article examines the contradictions within the budgetary process and the budgeting mechanisms of public authorities in Ukraine under martial law. The study’s relevance is driven by the urgent need to ensure the efficiency and transparency of public finance management amid wartime constraints and limited fiscal resources. The purpose of the research is to identify the institutional, organizational, and fiscal factors determining the imbalance between available financial resources and the growing needs of society during the war period. The methodology combines structural and comparative analysis with a critical review of regulatory acts and contemporary scientific literature.
The research reveals primary challenges in budgetary policy, including the expansion of defense expenditures, increasing dependence on external financial aid, and the limited capacity of domestic revenues to cover urgent social and economic priorities. Particular attention is paid to institutional weaknesses, shortcomings in program-target budgeting, and the low efficiency of internal financial control. The results demonstrate that contradictions in the budgeting mechanism arise primarily from inconsistencies between the planning and implementation stages, as well as insufficient transparency in the use of budgetary funds.
The study identifies structural-institutional conflicts that reduce the adaptability of the public financial management system during wartime. It substantiates the necessity of strengthening fiscal discipline, improving intergovernmental relations, and enhancing accountability and performance evaluation mechanisms for budget programs. Finally, the conclusions outline strategic directions for enhancing the resilience of the budgetary system and supporting long-term fiscal sustainability during the post-war recovery period.