THE CONCEPT OF FINANCIAL-LEGAL RELATIONS INVOLVING ENTITIES OF THE SECURITY AND DEFENSE SECTOR

Abstract

The relevance of the article lies in the fact that the objective need for financial control over the activities of security and defense sector entities is due to a wide range of financial and legal relations, participants of which they act both in interaction with each other and with other public authorities, enterprises, institutions and organizations. Within the framework of such legal relations, the formation, distribution, redistribution and use of financial resources aimed at the proper functioning of the security and defense sector and the fulfillment of the tasks assigned to its entities in ensuring national security, protecting state sovereignty, independence and territorial integrity of Ukraine are carried out. Financial and legal relations arise in fact at all stages of financial support for the activities of the specified entities – from planning and allocation of budget funds to their direct use and assessment of the effectiveness of such use. The purpose of the article is the need to define the concept of financial and legal relations with the participation of security and defense sector entities. Based on an analysis of current legislation, the article highlights the special role played by entities within the security and defense sector among the participants in financiallegal relations, noting that their activities objectively require adequate financial and material support. It is observed that the fulfillment of their assigned tasks entails systematic involvement in the processes of planning, acquiring, allocating, utilizing, and monitoring public financial resources. It is concluded that financial and legal relations involving security and defense sector entities are public relations of a public law nature regulated by financial law norms that arise, change and terminate in the process of formation, distribution, redistribution, use and control over the use of public financial resources, in which security and defense sector entities exercise the rights and obligations defined by law related to their financial and material support and the performance of the tasks assigned to them in the field of national security and defense.