Фінансово-правове регулювання оборонних закупівель

The research is dedicated to the study of financial and legal regulation of defense procurement during martial law in Ukraine. Special attention is given to analyzing the current legal framework governing procurement procedures to ensure the state’s defense capability. The article examines key aspects of the functioning and implementation of defense procurement, including planning, financing, contract conclusion, and monitoring the fulfillment of obligations. In the context of martial law, issues of operational efficiency and effective budget expenditure become particularly relevant. This is achieved through the simplification of procurement procedures, the expansion of the powers of state customers, and the introduction of special mechanisms for promptly addressing urgent needs. Special attention is paid to ensuring procurement transparency while considering state secrecy requirements and security restrictions. Balancing transparency and confidentiality is crucial to mitigating corruption risks and ensuring the effective use of funds. The article analyzes the international experience of NATO member states, which have implemented modern tools for monitoring, risk management, and ensuring procurement transparency, including electronic platforms, mechanisms for contract control, and systems for managing competitiveness. Adapting these practices in Ukraine is an important direction for reforming defense procurement, considering the state’s strategic course toward Euro-Atlantic integration. The article proposes specific recommendations for improving the financial and legal regulation of defense procurement. These include the development of electronic platforms for procurement management, harmonization of national legislation with international standards, strengthening control over contract execution, and improving the professional qualifications of procurement personnel. Particular attention is paid to creating transparent procedures for state customers, which help minimize corruption risks. Based on the conducted research, that the implementation of these changes will promote transparency, efficiency, and competitiveness in defense procurement, thereby enhancing Ukraine’s defense capabilities.