Учасники бюджетного процесу на рівні місцевих бюджетів: система, повноваження та виклики воєнного стану
Participants of the Budget Process at the Level of Local Budgets: System, Powers and Challenges of Martial Law

Summary/Abstract: The relevance of this study is driven by the persistent trend toward decentralization and the expansion of fiscal powers of local self-government bodies, observed in Ukraine and developed countries worldwide, as well as the need to deepen scientific research on the local-level budgetary process in Ukraine for its modernization and legal oversight. The purpose of the article is to examine the system of participants in the budgetary process at the level of local budgets, outline their powers and functions, and identify key challenges in legal regulation in these areas. The methodological foundation of the study includes empirical, general logical, and specialized legal methods, while the empirical basis comprises scientific, journalistic, methodological, reference, encyclopedic, and monographic publications, along with aggregated data on the practical activities of entities endowed with budgetary powers. This article examines the powers and functions of key participants in the budgetary process at the local budget level in Ukraine. The activities of local self-government bodies, executive authorities, as well as territorial offices of the State Treasury Service, the State Tax Service, and the State Audit Service are analyzed. Particular attention is paid to their role in ensuring the efficient functioning of the budgetary system under martial law. It has been determined that coordination between the participants of the budget process, as well as ensuring financial transparency and accountability, is critical to maintaining the stability of local budgets, especially in light of the current challenges posed by armed aggression. The article also highlights the issues faced by the local budget management system during wartime, such as the need for rapid legislative adjustments, resource redistribution to support defense capabilities, and infrastructure restoration. The effectiveness of budget processes and the legal framework governing their implementation have been assessed. The analysis demonstrated that adapting the budget process to new realities is one of the key factors in maintaining the resilience of the financial system at the local level. Recommendations are provided for further improvement of legal regulation and financial control mechanisms to enhance the effectiveness of managing local budgets in times of crisis. The article contributes significantly to understanding the local budgetary process, particularly regarding the role of government bodies in ensuring the financial support of recovering and development of territorial communities under armed conflict conditions

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