Interbudgetary relations in ukraine: essence and features of implementation in modern conditions
Authors: Reva Valeriia 
Published: October 2023

Problem setting. The issues of implementation of interbudgetary relations in the form of interbudgetary transfers, development of high-quality, simple and transparent mechanisms for their provision between different parts of the state budget system are conceptual both in normal conditions of budgetary and legal regulation, and even more so in extraordinary circumstances. It is quite clear that martial law belongs to such circumstances, and the introduction of such a state by the Decree of the President of Ukraine «On the Introduction of Martial Law in Ukraine» of February 24, 2022, No. 64/2022 directly affected changes in budget legislation, including interbudgetary relations. analyses of recent researches and publications. Intergovernmental fiscal relations, their essence, forms and peculiarities of implementation have been the subject of research by such economists and lawyers as: M. P. Agafoshyna, A. E. Buriachenko, A. S. Hlusenko, O. O. Dmytryk, Z. I. Peroshchuk, K. O. Tokarieva ect.. At the same time, in recent years, the issues of legal regulation of interbudgetary relations have not been the subject of thorough scientific research. On February 24, 2022, martial law was introduced in Ukraine due to Russia’s armed aggression. These circumstances have had a significant impact on budgetary regulation and the course of interbudgetary relations as well. Purpose of the research is to characterize the legislative changes in the implementation of interbudgetary relations under martial law in Ukraine. article’s main body. The article analyzes the legislative changes in the implementation of intergovernmental fiscal relations under martial law in Ukraine. It is emphasized that such changes are diverse. In particular, a number of transfers to local budgets have been reduced with a view to directing them to the reserve fund of the State budget to ensure financing of territorial defense measures, protection of public safety and functioning of the public sector and public utilities during martial law. It is emphasized that under martial law, the transfer of funds between local budgets is possible without concluding a relevant agreement. Given the above, we conclude that the legislator in this situation expands the discretion of authorized persons as to whether to conclude an agreement on the transfer of intergovernmental transfers or not. On the one hand, such an approach can be considered reasonable, since under martial law it is important to make quick, unbureaucratized decisions to perform certain tasks and finance expenditures at the local level. On the other hand, the question arises as to the legal basis for the transfer of funds between local budgets in the form of appropriate intergovernmental transfers. conclusions and prospects for the development. The author emphasizes that during the period of martial law in Ukraine, the legal mechanisms of such subventions as: (1) subventions from the state budget to local budgets for the purchase and construction of housing for the purpose of transferring internally displaced persons for temporary residence; (2) subventions from the state budget to local budgets to meet the urgent needs of the state functioning under martial law were regulated. In addition, amendments were made to the Procedure and Conditions for Granting Subventions from the State Budget to Local Budgets for the Implementation of Projects under the Program for the Restoration of Ukraine. The legal mechanisms of such subventions are analyzed.