Organizational and Legal Principles of Accounting for Military Expenditures and Losses
Abstract
Purpose. To elucidate the organizational and legal foundations for recording and accounting for military losses and expenditures within the system of the Ministry of Defence of Ukraine in the context of the Russian Federation’s armed aggression.
Method. Comparative analysis; synthesis; induction and deduction; a systems approach; content analysis; and the doctrinal (special-legal) method.
Findings. The study outlines the organizational and legal framework for recording and accounting for losses and expenditures in the Ministry of Defence of Ukraine and identifies key gaps and problem areas in the current system, particularly under conditions of martial law.
Theoretical implications. Analysis of the current legal and regulatory framework indicates fragmentation and insufficient integration of the system for accounting for military expenditures and losses with modern digital solutions and international practices.
Practical implications. The study reveals problematic aspects of the mechanisms for accounting for military expenditures and losses that affect the completeness and reliability of information on damages incurred and the development of an evidentiary basis for subsequent reparations.
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References
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