The article is devoted to understanding the restructuring of the legislative framework of domestic public finance in the second stage of the Russian-Ukrainian war of 2014–2022.

The aim of the article is to analyze the transformation of the legal matrices of regulation of the above public finances under the influence and in the current war of Russia against Ukraine.

The research methodology is based on the anthroposociocultural approach, the principles of historicism and objectivity, methods of systematic and functional analysis.

Based on a thorough analysis of primary sources, expert assessments and factual material, the authors of the article substantiate the following conclusions: 1. Despite the fact that Ukraine’s funding for defence spending in connection with the RussianUkrainian war in 2014 increased during its first period in absolute figures of 27,4 bln to UAH 217.1 bln, or almost 8 times, and its share in the State Budget of Ukraine increased from 6,36 % to 13,62 % (more than 2 times), the legislation of Ukraine on the legal regime of public finance continued to remain paradigm by peacetime legislation. 2. The RussianUkrainian war radically changed the nature and hierarchy of public needs of Ukraine, opportunities and sources of their financing, necessitated the transformation of financial legislation of the state. 3. The quintessence of the restructuring of public financial resources for Ukraine during the Russian-Ukrainian war was their maximum centralization in the State Budget of Ukraine, as well as a fundamental increase in the executive branch of government, especially the Cabinet of Ministers of Ukraine and the Ministry of Finance of Ukraine. At the same time, the legal nature of the expenditures of the State Budget of Ukraine has not changed. 4. The basis for the restructuring of tax legislation was its radical liberalization, simplification of the administration of mandatory payments and a significant reduction in the fiscal burden for their payers. The structure of revenues to public funds of financial resources has undergone significant changes. 5. Restructuring of the legal regulation of the banking system of Ukraine and money circulation in general in connection with the imposition of martial law was aimed at strengthening the stability of the banking system and the stability of the monetary unit of Ukraine, improving organizational and legal conditions for financing the Armed Forces of Ukraine. also preventing and combating the legalization (laundering) of proceeds from crime, terrorist financing and the proliferation of weapons of mass destruction during the war. The Ukrainian state managed to successfully restructure its legislation in the field of public finances from peaceful to military in a short time.

Bibliography

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