TRANSFORMATION OF BUDGETARY POLICY IN THE CONTEXT OF ENSURING VETERANS’ REINTEGRATION AND THE RESILIENCE OF UKRAINIAN SOCIETY
DOI:
https://doi.org/10.37332/Keywords:
public finance, budgetary policy, budget expenditures, financing of the social sphere, veteran reintegration, human capital, social resilience, security challengesAbstract
Melnyk V.М., Tkachyk F.P. TRANSFORMATION OF BUDGETARY POLICY IN THE CONTEXT OF ENSURING VETERANS’ REINTEGRATION AND THE RESILIENCE OF UKRAINIAN SOCIETY
Purpose. The aim of the article is to advance the theoretical and conceptual foundations and substantiate applied approaches to the transformation of Ukraine’s budgetary policy in the context of developing an effective system of financial provision for veteran reintegration, aimed at restoring human potential, enhancing social and economic participation, and strengthening the resilience of Ukrainian society amid wartime and post-war transformations.
Methodology of research. The study employs systemic and structural-functional approaches to determine the role of financial provision for veteran reintegration within the contemporary architecture of budgetary policy; methods of analysis, synthesis and generalisation to systematise the theoretical, regulatory and institutional foundations of veteran policy; and statistical and comparative analysis to assess the dynamics, structure and effectiveness of budgetary financing for key areas of veteran reintegration.
Findings. The study substantiates the transformation of the functional role of Ukraine’s budgetary policy amid the full-scale war and the strengthening of its security-stabilisation and resilience dimensions. A gradual transition from a compensatory model of financing veteran policy towards an adaptive, investment-oriented approach has been identified, whereby budget expenditures on veteran reintegration are regarded as investments in the restoration of human capital, economic activity and societal resilience. The dynamics of budgetary provision for key areas of veteran reintegration during 2023–2026 have been assessed, revealing increased financing for veteran support and housing programmes.
The influence of financial, social, security and global factors on the formation of budgetary provision for veteran reintegration in Ukraine has been identified. The necessity of transitioning towards medium-term, programme-based and performance-oriented financing covering the full cycle of veterans’ transition to civilian life, diversifying sources of financial provision, strengthening interbudgetary and interagency coordination, and reorienting the evaluation of budget programmes towards actual social and economic outcomes has been substantiated.
Originality. The conceptual approach to the transformation of budgetary policy in the field of veteran reintegration has been further developed. Unlike existing approaches, it positions budget policy as an investment mechanism for restoring and developing human potential and strengthening societal resilience. A structural-functional model for transforming budgetary policy to support veteran reintegration has been proposed, integrating resource, adaptation, investment and institutional dimensions and ensuring the interconnection between the financial, social and economic, institutional and territorial dimensions of veteran policy.
Practical value. The obtained findings can be used by state authorities and local self-government bodies in the design and implementation of budget programmes for veteran reintegration, the improvement of medium-term budget planning, and the development of performance indicators for assessing the use of budgetary funds.
Key words: public finance, budgetary policy, budget expenditures, financing of the social sphere, veteran reintegration, human capital, social resilience, security challenges.
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