Problems of Legal Regulation Public Finances in Ukraine: on the Example of Financing Expenditures for Social Protection of Military Servants

The article examines the problems of legal regulation of public finances in Ukraine. The purpose of the article is to analyze these issues using the example of financing social security for military personnel. With the use of analysis, synthesis, comparative legal, interpretation, statistical and other methods, gaps in the legislation were identified, in particular the Law of Ukraine “On Social and Legal Protection of Servicemen and Members of Their Families”. It is proposed to clarify the definition of the concept of “social protection of military personnel” (Article 1) with an indication of the role of financial support. Various categories of servicemen and their family members, who are provided with benefits, compensations and guarantees at the expense of the State Budget of Ukraine, were considered. In order to properly finance them, the expediency of improving Articles 3, 11 and 163 of the analyzed Law is substantiated. Through the analysis of individual Decisions of the Constitutional Court of Ukraine, attention is focused on the fact that the Law on the State Budget of Ukraine cannot stop the actions of other laws of Ukraine regarding the scope of benefits, compensations and guarantees, including those of military personnel. Otherwise, it leads to their actual cancellation, narrowing of content and scope. The circle of problems of financing the monetary and pension provision of military personnel due to the non-compliance of their sizes with European social standards is outlined. It is proposed, in particular, to establish uniform approaches to the calculation of pensions for military personnel in Article 63 of the Law of Ukraine “On pension provision of persons discharged from military service and certain other persons”. The problems of financing the provision of housing for servicemen and their family members have been clarified. Ways to solve them have been determined: introduce a transparent digital automated apartment accounting system; to adopt a normative act on modern financing mechanisms in this direction. The main conclusions obtained are the determination of ways to improve the Law of Ukraine “On Social and Legal Protection of Servicemen and Members of Their Families” and separately - – financing of monetary, pension and housing support for servicemen and members of their families. Keywords: public finances, legal regulation, military personnel, social protection, social guarantees, financial support, social protection expenditures, budget, financial security.