STATE MANAGEMENT OF EXPENDITURE IN THE SPHERE OF NATIONAL SECURITY OF UKRAINE

The article examines the issue of state management of expenditures in the field of national security during the period of external military threat and war. The importance of financial support in the field of national security is closely related to the function of the state to guarantee the territorial integrity of the state and the safety of its citizens. The authors analyzed the doctrinal interpretation of the normative-legal definition of the concept of «national security» and its interpretation both in the sphere of scientific circles and at the level of regulatory legal acts approved by the legislative body. The constitutionally approved types of national security are singled out (human security as a social value; ecological security; economic and information security; security at the international level in the sense of maintaining peaceful and mutually beneficial cooperation with members of the international community). Inaccuracies and superficiality in the interpretation of the concept of «national interests» were pointed out, and it was suggested to improve its definition and make changes to the relevant normative legal act. Taking into account the position of the legislator regarding the concept of national security, the issue of expenditure management in this area was considered from the point of view of its narrow interpretation, therefore, only the defense area was covered. The forms of organization of budget expenditures are considered, the importance of the planning function in the field of national security is highlighted. The role and prospects of expenditure management of the central executive body— the Ministry of Defense of Ukraine — were noted. The paper analyzes the expenditures of the state budget of Ukraine in the field of defense for the period from 2014 to April 2023. It was noted that due to Russia's full-scale invasion of Ukraine, defense spending has increased almost 4 times. Amendments to the Law of Ukraine «On the State Budget of Ukraine» for 2022 made it possible to redistribute expenditures under budget programs of the general fund of the state budget. Expenses for the development, purchase, modernization and repair of weapons, military equipment, means and equipment are also provided for.