POWERS AND RESPONSIBILITIES OF THE MINISTRY OF FINANCE OF UKRAINE IN ENSURING THE BALANCE OF THE STATE BUDGET UNDER MARTIAL LAW

Abstract

The article is devoted to exploring the administrative and legal nature of the
powers and responsibilities of the Ministry of Finance of Ukraine in the context of
ensuring the balance of the state budget under martial law. It reveals the
mechanisms for implementing financial policy aimed at achieving public finance
stability in extraordinary circumstances. The study analyzes legal acts that define
the Ministry’s authority in the field of budgetary control and outlines approaches
to ensuring legality and efficiency in financial governance. The article emphasizes
the importance of integrating centralized decision-making with local self-
government in financial regulation. It is established that the Ministry performs a
coordination and control function covering all stages of the budget process from
planning to reportingь while taking into account the risks posed by wartime
conditions. Special attention is paid to the legal forms of liability for violations of
the principle of budget balance, with regard to current practices and national
security threats.