Resource security of the budget of the territorial community during marital state

Abstract

The article considers the list of changes in the tax and budget legislation of 2022. due to the introduction of martial law, features of resource provision of local budgets, an updated algorithm for the administration of taxes and fees, a mechanism for optimizing the structure of costs and their reorientation to support residents of territorial communities.

Funding of education, health care, and social protection is carried out from the funds of the budgets of territorial communities. Therefore, each local authority must have its own financial resources that will be sufficient to fulfill its powers. For the strength of the budgets of territorial communities, a sufficient volume of financial resources is required, which will ensure the fulfillment of both own and delegated powers. Budgetary decentralization made it possible to build a new stimulating model of financial equalization of the tax capacity of territories and introduced new approaches in there lation ship between the state budget and local budgets. During the period of martial law, the problem of increasing the revenues of the budgets of territorial communities is a priority direction of transformational changes in budgetary relations.

With the beginning of the full-scale Russian-Ukrainian war, unleashed on the territory of Ukraine, the budgets of territorial communities faced difficult challenges, accompanied by the transformation of budget policy, updating of the budget process, rethinking of approaches to using the financial potential of territorial communities.

Self-government budgets act as guarantors of compliance with state social standards; ensure the provision of high-quality administrative, social, housing and communal and other services to citizens; finance institutions of education, health care, social protection and social security, culture, physical education and sports, youth programs and programs for the development of housing and communal services, improvement of housing conditions.

During the period of martial law, the consequences of which negatively affected the economic and social environment, the stability, effectiveness and efficiency of the budget system become extremely important, as a necessary condition for the transformation of budget-debt and financial-investment processes.

The adaptation of tax and budget legislation to the challenges of war determined the priority of state support of the economic sector and formed the primary directions of financing military security measures, social protection of the population, and restoration of critical infrastructure.