Emergency budgeting for resilience during the war. The case of Ukraine

This article explores the Ukrainian government’s budgetary resilience in response to the unprecedented challenges posed by Russia’s full-scale invasion in February 2022. Using a resilience theory framework, the authors investigate how Ukraine’s budgetary strategies have adapted to address the acute needs of national defence, economic stability and social welfare during an ongoing conflict. The focus is on three key areas: the evolution of Ukraine’s state emergency budgeting processes; the impact of international support on Ukraine’s budgetary resilience; and the role of budgeting transparency and accountability in wartime budgeting in enhancing these efforts. Through an analysis of national documents, international reports and the academic literature, the article highlights international aid’s critical role in sustaining Ukraine’s budget resilience and the need for strategic reforms to ensure long-term economic recovery. The findings emphasize the importance of resilient and transparent governance and strategic fiscal management in navigating the complexities of wartime budgeting.