On the issue of financial and legal approaches to regulating support for war veterans
Authors: Kolisnyk Anna 
Published: December 2024

Problem setting. Financial support for war veterans is one of the key components of the state's social policy aimed at ensuring their decent life and adaptation to the civilian environment. Veterans who sacrificed their health and lives to protect the country need special treatment and assistance from society and the government. The issue of state financial support is especially important in the context of growing economic challenges, inflation and instability in the labor market, which can significantly affect the standard of living of veterans. In addition to basic support, it is important to take into account the costs of rehabilitation, medical care, professional retraining and integration into society. Thus, the issue of financial support for veterans is extremely important in both the national and international context, as it contributes to social justice and the restoration of social balance.

Analysis of recent researches and publications. In the context of Russia's ongoing armed aggression against Ukraine, the implementation and further improvement of this program is of utmost importance. In this context, various aspects of state support for war veterans are being actively studied by such scholars as: I. A. Zagoruy, R. S. Pinchuk, I. A. Selivanova, V. I. Sheverdina, and others. At the same time, no systematic analysis of financial and legal support has been carried out.

Purpose of research is to conduct a scientific analysis of the financial and legal regulation of support for war veterans in Ukraine.

Аrticle’s main body. The article is devoted to studying financial and legal approaches to regulating support for war veterans in Ukraine. The author states that in modern conditions, our State is taking appropriate steps to ensure effective legislative approaches, particularly financial and legal approaches, to regulating support for war veterans. It is proposed that budgetary and tax legal approaches be distinguished within the state's financial support framework. The budgetary and legal approaches include the allocation of a subvention from the State budget to local budgets, one of the areas of use of which is the implementation of certain measures to support persons who defended the independence, sovereignty and territorial integrity of Ukraine. It is emphasized that currently the legislator uses the category of “certain measures” when determining the areas of financing such a subvention, but does not provide a list of measures that may be included in this category. In this regard, the author emphasizes the need to amend clause 4 of Resolution of the Cabinet of Ministers of Ukraine No. 779 to specify the measures to support such persons.

Conclusions and prospects for the development. The author analyzes various tax preferences for war veterans. Based on the study of the provisions of both current and prospective tax legislation of Ukraine, the author emphasizes that the development of tax and legal support for veterans should become one of the priorities of the state policy. This is not only gratitude for their service, but also an investment in the socio-economic development of Ukraine. Ensuring fair and accessible support mechanisms will contribute to the stability and development of both veterans and society as a whole.