Problem setting. The budgets that make up the budget system of our state have a horizontal and vertical structure. The horizontal structure of the budget provides for the separation of such elements as revenues and expenditures, and the vertical – general and special funds. Note that the category “fund” is multifaceted and is used by many branches of law. It is significant that the legal problems of regulation of budget funds were the subject of scientific analysis for L. K. Voronova, O. O. Dmytryk, D. A. Musabirova, Z. I. Peroshchuk, A. A. Sattarova, etc., but it should be noted that the development of public relations, which are the subject of budget law, contributes to the formation of new funds as elements of the vertical structure of the budget. For example, in the context of the exacerbation of the socio-economic crisis with the widespread spread of respiratory disease COVID-19, the state faces new challenges in ensuring adequate funding for measures to combat the coronavirus. To this end, the Fund for the control of cute respiratory disease COVID-19 caused by SARS-CoV-2 coronavirus and its consequences was established within the state budget.
The purpose of the article is to determine the legal nature of the Fund for the Control of Acute Respiratory Disease COVID-19 caused by the coronavirus SARS-COV-2, and its consequences.
Article’s main body. It is emphasized that the legal nature of the COVID-19 Fund is currently debatable. It should be noted that the analyzed Fund was formed unscheduled due to a sudden outbreak of coronavirus disease and the need to finance unplanned expenses. Thus, the Fund has clearly defined areas of use of funds accumulated in it. However, this Fund does not have its own sources of formation. This indicates a certain similarity of the above-mentioned Fund with the reserve fund of the budget, and not with the special one, as the funds allocated as part of the special fund of the budget have their own revenues and specific goals, not general ones.
Conclusions. In our opinion, expenditures made at the expense of the funds accumulated in it should be made from the reserve fund of the budget according to the procedure established by law. It is also not entirely logical to establish the temporal limitation of the Fund’s functioning. It is emphasized that the mechanism of distribution of funds of the COVID-19 Fund introduced by the Government is rather complicated, some provisions have been left out of the legislator’s attention.
On the measures taken by the State Border Guard Service of Ukraine to ensure the national security in the context of the epidemic of acute respiratory disease COVID-19 caused by the coronavirus SARS-CoV-2
