SOME ASPECTS OF THE FORMATION AND IMPLEMENTATION OF FINANCIAL AND BUDGETARY POLICY AT THE LOCAL LEVEL IN THE CONDITIONS OF THE LEGAL REGIME OF THE MARTIAL STATE

Abstract

The article is devoted to aspects of the formation and implementation of financial and budgetary policy at the local level under the legal regime of martial law. It was determined that the strategic goal of implementing the state regional policy is to create conditions for the dynamic, balanced development of regions and territorial communities of Ukraine. One of the first steps in this direction (back in 2007) was the Concept of Reforming Local Budgets, which was aimed at carrying out reforms in the field of local budgets, other strategic documents that were effective in different years – the Strategy "Ukraine – 2020", some State strategies of regional development etc. At the same time, the result of the decentralization reform was an increase in the interest of local self-government bodies in increasing revenues to local budgets, finding reserves to fill them, and improving the efficiency of the administration of taxes and fees. The start of the war and the introduction of the legal regime of martial law on the territory of Ukraine became a great shock for the entire society. It also became a challenge for the public administration system in general and for the financial-budgetary sphere separately. It is indicated that after the implementation of the legal regime of martial law, the economy and the system of public administration began to work "on military rails". The budgetary and financial policy, mechanisms and tools also began to be restructured. Attention is focused on two problematic aspects related to the collection of local taxes and fees and the decision-making procedure regarding the local budget. These problems are related to the changes that were developed and introduced into the legal framework very quickly, so they have a lot of inaccuracies, inconsistencies and collisions occur in them. Ways to solve them are proposed. The positive results of financial decentralization testify to the significant impact on the stability of the economy of Ukraine, which we saw during the period of military aggression and the adaptation of the legislative and regulatory framework of Ukraine in accordance with new challenges and requirements, were also investigated.