Implementation of the Principle of Efficiency and Effectiveness in Public Finance: The Ukrainian Experience and International Standards

The article presents a historical and legal analysis of the practice of unlawful extension of imprisonment terms within the Soviet penitentiary system during the years 1918–1941. Special attention is given to examining the legal nature of this repressive practice, the role of departmental regulatory acts that substituted judicial decisions, and the institutional and political factors that contributed to the formation of an extrajudicial isolation regime. Legislative, departmental, and archival sources from the Soviet era are analyzed, allowing for a detailed tracing of the development and consolidation of the practice of disregarding punishment terms established by Soviet judicial institutions. Particular emphasis is placed on comparing this practice with the current legal system of Ukraine. In the context of the ongoing armed aggression by the Russian Federation against Ukraine, the authors stress the importance of preventing the recurrence of Soviet approaches in the sphere of imprisonment. The article highlights the mandatory guarantees for the protection of human rights under martial law, as provided by the Constitution of Ukraine, criminal and penal legislation, as well as international standards. The article not only outlines the origins of totalitarian repressive practices, but also formulates recommendations for Ukrainian legislators and law enforcement practices aimed at preserving the rule of law even under wartime conditions.