CONCEPTUAL PRINCIPLES OF THE ESSENCE OF THE STATE BUDGET EXPENDITURE ON DEFENSE

Abstract

The essence of expenditures for defense of the State Budget of Ukraine is investigated. Theoretical and methodological bases of formation of financial resources of the defense sector are deepened. It is determined that public expenditures that fully meet the needs of the population can be divided into four categories: expenditures on the economy, social activities, defense and governance, so ensuring the country's defense is one of the main obligations of the state to provide public goods. In turn, one of the most important criteria for socio-economic development of the state is the distribution of expenditures for defense, which characterizes the state's efforts to ensure proper conditions for the development of the armed forces and maintain their combat readiness in the required state. It is emphasized that defense expenditures are unproductive, as they do not contribute to GDP growth and the development of productive forces. The groups of state budget expenditures on defense are characterized. Peculiarities of functional and program classification of defense expenditures are considered. A comparative analysis of the classification of defense expenditures in Ukraine and NATO countries is conducted. An important area of increasing the country's defense capabilities is the provision of social guarantees to servicemen by the state. The scientific approaches to the definition of the concept of "social protection of servicemen" are generalized, the own interpretation of this definition is formed. The functions of the system of social protection of servicemen are investigated. The characteristics of the types of providing servicemen for minimizing or suppressing the negative impact of social risks are given. It is established that the key aspect of ensuring the state's defense capabilities is the effective use of state budget funds to finance the Armed Forces of Ukraine. In order to fully meet the needs of the state for defense, it is important to strictly adhere to the normative calculation of needs for this industry, to conduct budget funding on time and in accordance with the budget schedule, to spend the funds efficiently and economically.