Issue: № 3, 2026
Doi: https://doi.org/10.37634/efp.2026.3.1
The paper provides an in-depth analysis of the transformation of the regulatory framework and strategic foundations for the development of Ukraine's civil protection infrastructure under conditions of full-scale armed aggression. It is substantiated that the creation of a fund of protective structures has shifted from a category of technical tasks to the status of a critical imperative of national security, requiring systematic long-term planning. Central to the study is the analysis of the Strategy for the Development of the Protective Structures Fund for the period until 2034 (CMU Order No. 183-r dated 04.03.2025), which defines the vector of transition from an obsolete Soviet legacy to a modern, digital, and accessible network of shelters. The authors detailed six strategic goals of the state, including: ensuring 100% coverage of the population with shelter facilities, stimulating domestic production of components and mobile shelters, optimizing the powers of authorities, and full digitalization of records through the E-System in the field of construction. For the first time, a detailed breakdown of the financial model for the Strategy's implementation is introduced into scientific discourse, the total volume of which is UAH 789.3 billion. The financing structure is outlined, where the lion's share (UAH 642.5 billion) is planned to be raised through the International Coalition for the Development of the Protective Structures Fund, highlighting the global nature of security challenges. Special attention is paid to the developed "Matrix of Legal and Financial Instruments," which proposes targeted amendments to the Tax, Land, and Budget Codes. The proposed measures include introducing tax preferences for private investors, simplifying land allocation procedures based on a declaratory principle, and creating targeted subventions for local communities. The conclusions summarize the role of the 2025 Action Plan as a tactical tool for implementing the Strategy based on four blocks: prevention, preparedness, response, and recovery. It is proven that the success of the reform depends on the state's ability to create a transparent legal mechanism that transforms significant financial resources into real protection of human capital.
Keywords : civil protection, protective structures fund, martial law, national security, regulatory and legal support, financial instruments, international assistance, security digitalization
References:
1. Cabinet of Ministers of Ukraine. (2025, March 4). On approval of the Strategy for the development of the civil protection protective structures fund for the period until 2034 (Decree No. 183-r). https://zakon.rada.gov.ua/laws/show/183-2025-р (in Ukrainian).
2. Ministry of Internal Affairs of Ukraine. Government approved the Plan of main civil protection measures of Ukraine for 2025. Official website. https://mvs.gov.ua/news/uriad-zatverdiv-plan-osnovnix-zaxodiv-civilnogo-zaxistu-ukrayini-na-2025-rik (in Ukrainian).
3. Chuban, V. S., Pasynchuk, K. M. (2025). Economic and legal analysis of financing the needs of the State Emergency Service of Ukraine during the legal regime of martial law. Economy. Finances. Law. 2025. № 1. pp. 51-56.. URL: http://efp.in.ua/uk/journal-article/1542 (in Ukrainian).