MODERN TENDENCY OF DEFENSE EXPENDITURES FROM THE STATE BUDGET OF UKRAINE

Анотація

Introduction. At the present stage of development of Ukraine, the task is to improve the defense capability of the state, to reform the Armed Forces and other military formations in accordance with the latest requirements and taking into account the experience gained during the anti-terrorist operation, as well as to develop the defense-industrial complex, which is necessary to maximally meet the needs of the Armed Forces. The success of these tasks depends to a large extent on adequate financial support, which is based on the state budget expenditures. Therefore, the issues of the dynamics and structure of these expenditures and the identification of regular tendencies in the field of defense financing are urgent, especially in the face of ongoing aggression by the Russian Federation.

The purpose of the article is to study the tendencies of financial support of defense needs at the expense of the state budget of Ukraine, to substantiate on this basis the ways of improving the financing of national defense needs of the country.

Results. The article deals with the dynamics and structure of expenditures of the state budget of Ukraine for defense from the point of view of their functional, economic and programmatic systematization. The current trends in the implementation of these expenditures have been identified and the problems in this area have been highlighted.

Conclusions. The ways of overcoming the negative tendencies in the field of financing of national security and defense in Ukraine through improvement of budget planning, improvement of state management in the sphere of defense, increase of efficiency of financial control, formation of civil control, use of public-private partnership in the field of defense, attraction of foreign investments defense complex, ensuring transparency in the activities of military management bodies, implementation of the best foreign experience the financing needs of the defense.