Public Finance Management Under the Conditions of Martial Law: Ukrainian Case

The full-scale invasion, which began on February 24, 2022, brought drastic changes to the budget process both at the level of the state budget and at the level of local budgets. Implementation of local budgets and provision of the budget process both at the level of administration and at the level of the functioning of information technology support was due to martial law and was exposed to significant risks. Ensuring the implementation of the budget process in 2022 is expected to a high degree of automation. In response to digitalization outcomes, in particular, “Local Budget” software, it was possible to fulfill all obligations of local budgets and carry out budget planning and approve local budgets for 2023 on time. The article examines the main changes that took place in the process of implementing local budgets under martial law. The primary regulatory documents that were adopted to avoid the risks of non-implementation of the budget process by local financial bodies are defined. The article concludes that the outcome of local budget process digitalization during martial law ensures the needs of each territorial community and protects the interests of every citizen of Ukraine.