Economic Systems and Logistics Management
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Abstract
Abstract
The article examines the impact of the special military operation (SMO) on the development of budgetary law theory and the modification of budgetary legislation in the Russian Federation. The authors analyze the content of legal and economic categories related to the state’s participation in military operations, including “military economy”, “military budget”, “military expenses”, “military finances”, “extraordinary state expenses”, and others, highlighting their relevance to modern budgetary law concepts. The paper concludes that the special military operation is an effective factor in modifying the state’s budgetary activities, changing the priorities in financial planning and the budget process, as well as in the formation and use of public and private finances. Domestic and international processes have influenced budgetary law, placing it under the influence of military needs to ensure national interests and protect the security of the state and its population.
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@article{2026Modi,
title = {Modification of Budget Law in the Context of the Special Military Operation: Trends and Prospects},
author = {Р. В. Ткаченко and Христина Пешкова},
journal = {Courier of Kutafin Moscow State Law University (MSAL)},
year = {2026},
doi = {10.17803/2311-5998.2026.143.7.056-067},
url = {https://doi.org/10.17803/2311-5998.2026.143.7.056-067}
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