Сучасні загрози бюджетній безпеці України: правовий аспект

The article examines the impact of martial law, caused by Russia’s full-scale invasion of Ukraine, on the state of Ukraine’s budgetary security. It is analyzed that under martial law, the problems of financial abuse and corruption in the field of public procurement, the complication of control over the targeted use of budget funds, abuse of official position during the use of humanitarian aid and international financial support have become particularly acute. The impact of limited access to information and weakening of control mechanisms on the creation of a favorable environment for abuses that threaten budgetary security is considered. Possible ways to minimize threats to budgetary security are analyzed, namely, strengthening control measures, ensuring transparency in the spending of budgetary funds, strengthening accountability measures in the budgetary sphere, etc. Special attention is paid to involving the public in measures to control the use of budgetary funds and ensuring the inevitability of punishment for budgetary offenses. The authors have identified some problematic aspects related to the lack of coordination between state authorities and law enforcement agencies that are vested with competence in the fight against economic crimes. It is argued that undeclared income and profits, tax evasion and illegal business activities lead to significant financial losses for the state budget, which complicates the financing of the defense sector, social programs and infrastructure restoration. Recommendations are proposed for consideration on strengthening control over the use of budget funds, implementing effective financial monitoring and audit mechanisms, strengthening anti- corruption policy, involving the public in monitoring the use of budget funds, strengthening interagency cooperation, and ensuring the inevitability of punishment for financial offenses in order to overcome the threats of further shadowing of the economy. The authors conclude that only a comprehensive approach will reduce the negative impact of the shadow economy on the budget sphere and ensure the stability of the state’s financial system.