Objectives of military personnel financial and legal protection under martial law

Yu. M.  Kret

doi:10.32631/v.2023.2.11

Yu. M. Kret Kharkiv National University of Internal Affairs

DOI: https://doi.org/10.32631/v.2023.2.11

Keywords: financial protection, social protection, social rights, budget expenditures, distribution of budget funds.

Abstract

The article examines the issues of financial and legal protection of servicemen as a direction of the State's financial activity under martial law. It has been determined that the financial and legal protection of servicemen is aimed at material support of the entire range of measures on social policy of the State at the expense of budgetary funds. It has been proved that the allocation and use of budget expenditures in 2023 are conditioned by the martial law in which the country is, and have a temporary content, but cover a significant amount of funds, which affected the State's ability to perform its social function.

The problem of financial and legal protection is related to the problem of financing special social rights of servicemen, and its implementation depends, firstly, on the distribution and volume of State budget expenditures, secondly, on the improvement of the social protection system, which is inherent in ensuring the implementation of the social function of the State, and thirdly, on the distribution of budget funds, the administrator of which is the Ministry of Defence of Ukraine, the available amount of which is a result of the distribution of State expenditures. At the second and third stages of the budget process, the legal basis for the allocation and use of budget funds is established, in particular for the financing of social rights, the realisation of which depends on the amount of expenditures and the impact of various political, economic and other factors.

To conclude, we note that budget expenditures for the social sphere in general and for the financing of special social rights of military personnel in particular, as well as for other categories of citizens, need to be regulated at the stages of drafting, reviewing and adopting the budget law. The implementation of measures on financial and legal protection of servicemen depends on the fulfilment of the state's tasks on the distribution and use of budget expenditures for financing benefits, guarantees and compensations for servicemen and is ensured, firstly, by financing social standards and state social guarantees, and secondly, by financing special social rights of servicemen.

Downloads

Download data is not yet available.

Author Biography

Yu. M. Kret, Kharkiv National University of Internal Affairs

Department of Legal Support of Entrepreneurial Activity and Financial Security (postgraduate student).

References

Voronova L.K. (Ed.), 2011. Dictionary of financial and legal terms [Slovnyk finansovo-pravovykh terminiv]. Kyiv: Alerta.

Reznik О., Getmanets О., Kovalchuk А., Nastyuk V. and Andriichtnko N., 2020. Financial security of the state. Journal of Security and Sustainability Issues, Vol. 9, No. 3, pp. 843-852. https://doi.org/10.9770/jssi.2020.9.3(10).

Soldatenko O.V., 2012. The principle of the credibility of the budget of Ukraine and the obligation of its implementation [Pryntsyp dostovirnosti byudzhetu Ukrainy ta oboviazkovosti yoho vykonannia]. In: Tatsii V.Ya. et al., Principles of financial law [Printsipy finansovoho prava]. Kharkov, 19-20 April. Kharkov: Pravo. Pp. 240-242.

Chernadchuk V.D., 2012. Principles of budget implementation [Pryntsypy vykonannia biudzhetu]. In: Tatsii V.Ya. et al., Principles of financial law [Printsipy finansovoho prava]. Kharkov, 19-20 April. Kharkov: Pravo. Pp. 240-242.

Shkuropatskyi O.I., 2016. Administrative and legal regulation of social protection of officers of the Armed Forces of Ukraine [Administratyvno-pravove rehuliuvannia sotsialnoho zakhystu ofitserskoho skladu Zbroinykh Syl Ukrainy]. Vìsnik Harkìvsʹkogo nacìonalʹnogo unìversitetu ìmenì V.N. Karazìna. Serìâ Pravo – Visnik of V. N. Karazin Kharkiv National University. A Law Series, Iss. 22, pp. 118-122.

Voloshina O.O., Kovaleva M.Yu. and Bozhenko V.Ye., 2020. Status and Trends in the Development of Financial Support for Social Protection in Ukraine [Stan i tendentsii rozvytku finansovoho zabezpechennia sotsialnoho zakhystu v Ukraini]. Ekonomìčnij vìsnik Donbasu – Economic Herald of the Donbas, No. 3, pp. 190-197. https://doi.org/10.12958/1817-3772-2020-3(61)-190-197.

Malyovanyi M.I., 2020. Evaluation of the budgetary financing of the social security in Ukraine [Otsinka biudzhetnoho finansuvannia sotsialnoho zabezpechennia v Ukraini]. Vìsnik socìalʹno-ekonomìčnih doslìdženʹ – Socio-Economic Research Bulletin, No. 1, pp. 116-175.