Особливості правового забезпечення фінансової безпеки України в умовах воєнного стану

The article examines the content of the main elements of the financial security of Ukraine under martial law as a condition for ensuring national security. The main approaches of scientists to defining the content of the concept of “financial security” are analyzed. Existing threats and risks to the financial security of Ukraine are identified. The competence of state authorities to ensure the financial security of Ukraine under martial law is analyzed. The main proposals of scientists to ensure proper financial security of Ukraine are considered. It is substantiated that the financial security of the state, as a component of economic security, depends on its elements that have an impact on ensuring national security as a whole. The main legal provisions enshrined in the Strategy of Economic Security of Ukraine for the period until 2025, approved by the Decree of the President of Ukraine dated 08/11/2021, are considered. The main provisions on the financial security of the state are analyzed, set out in the Strategy for the Development of the Financial Sector of Ukraine dated July 19, 2023, developed by the National Bank of Ukraine, the National Securities and Stock Market Commission, the Ministry of Finance of Ukraine and the Deposit Guarantee Fund of Individuals. It is concluded that the legal support of the financial security of Ukraine in conditions of martial law becomes particularly relevant, since it is an effective regulatory and legal framework that is the basis for the stable functioning of the financial system in periods of extraordinary challenges. It is substantiated that the analysis of the current situation shows that legal regulation is carried out in conditions of high dynamics of changes, which is caused by the need for a prompt response to threats of both internal and external nature. In particular, in the field of budgetary policy, the banking system, taxation and the functioning of enterprises, the state is forced to apply temporary, often simplified legal mechanisms that ensure the mobilization of resources for the needs of defense and social stability. At the same time, such legal flexibility requires further streamlining and systematization in order to prevent the emergence of legal conflicts in the post-war period. It is proposed to determine the following features of the legal provision of financial security under martial law: 1) promptness and situational nature of legal regulation - legislative acts are adopted in an expedited manner in order to respond to urgent threats; 2) focus on defense and critical financing - budget funds are centrally directed to finance the Armed Forces, the security sector, medicine, energy and humanitarian needs, which changes the usual priorities of financial policy; 3) simplification of tax and customs regimes; 4) the NBU received the legislative right to deviate from classical monetary regulation instruments; 5) active involvement of external financial support, namely loans, grants and international technical assistance, which compensate for the losses of the state budget; 6) suspension of certain provisions of budget and tax legislation; 7) the absence of a single coordinating body in the field of financial security responsible for monitoring, assessing and responding to threats to the financial system, which complicates strategic planning.