FUNDING OF NATIONAL SECURITY – TASKS AND PRINCIPLES

Abstract

The article is devoted to studying the theoretical foundations of financing national security. The analysis of the positions of leading domestic scientists regarding the essence of the concepts “national security” and “national security sector” was carried out. The reasons for the difference in the existing scientific approaches to characterizing the term “national security” in the academic environment have been identified. It is emphasized that the term “national security” can be considered from many perspectives, including the prism of financial science. From the perspective of domestic legislation, the key components of the national security sector are highlighted (security forces, defense forces; defense-industrial complex; citizens, and public associations that voluntarily participate in ensuring national security). It is noted that certain features of financial support characterize the selected components of the national security and defense sector. The financing of national security from the point of view of the functions of the modern state is considered. An analysis of the relationship between the functioning of the national security sector, it's financing, and the defense function of the state was carried out. The role and significance of state financial policy in the context of resource provision of the national security sector are determined. An analysis of the influence of individual components of the state's financial policy (primarily, budget and tax policy) on the financing of the national security sector was carried out. The peculiarities of financing the national security sector are determined, taking into account its important place in the development of the modern state. The goals of financial provision of national security and the fundamental principles of its implementation are characterized. It was established that due to the aggravation of geopolitical imbalances (including against the background of the events in Ukraine), the issue of financing the national security sector is of primary importance and will influence the financial policy of many countries in the world from a strategic perspective.