BUDGETARY SECURITY IN THE SYSTEM OF MEASURES TO ENSURE NATIONAL DEFENCE OF THE RUSSIAN FEDERATION

Abstract

Importance: for public administration the problem of ensuring budgetary security is particularly relevant, since the success of national defence against external enemies depends on its solution. Budget security as an economic category can be considered as the ability of the budget to timely and reliable financial provision of the needs of the state in amounts sufficient to maintain the necessary level of economic and military security. Considering the system of measures to ensure budget security, it is necessary to take into account the specifics of formation of budget revenues and expenditures, which are influenced by various factors. Purpose: for full and timely provision of national defence needs, as well as the successful completion of the special military operation in Ukraine, it is necessary to establish the factors of interrelationship of budgetary security and national defence. Research design: research in the field of budget security as a factor of military security is most relevant in the tense international environment caused by the aggressive behaviour of Western countries towards Russia and a number of other countries. Budget security management requires a comprehensive approach and consideration of various factors. It is important to note that specific methodologies and indicators for assessing the feasibility of budget expenditures may differ depending on the structural items of the State Budget. The study considers approaches to ensuring budget security in the areas of ensuring security in the formation of budget revenues and ensuring security in the area of budget expenditures. Factors and methods of budgetary security by reasonable directions of its provision are systematised. Results: the scheme of budget security management in the directions of budget revenues and expenditures is developed. Taking into account the specifics of budget expenditures in the field of military security, the directions of justification of plans for the development of armed forces, military equipment and armaments, methodological approaches to justifying the feasibility of activities in the military sphere, control and supervision of expenditures on national defence are proposed.