Abstract: The article deals with the issue of financing social guarantees for law enforcement officers in Ukraine. It has been established that the regulatory framework governing the issue of social guarantees for law enforcement officers is characterized by a need for more consistency in definitions, mechanisms, and fixed funding sources. The imperfection of the legislation is reflected in the effectiveness of financing social guarantees, leading to the inefficient distribution of resources and the emergence of various corruption risks. It was established that the budget funds allocated for social guarantees did not meet the current needs, leading to a shortage of necessary services for law enforcement officers. In addition, the existing funding model does not prioritize the most critical social guarantees, leading to wasted resources and unmet needs. It was emphasized that these problems require urgent action by the state and other interested parties to ensure adequate social guarantees for law enforcement officers.

A comparative analysis of domestic practice with models implemented in other countries was carried out. It was emphasized that such an analysis aims to identify the strengths and weaknesses of the currently formed model of financing social guarantees for law enforcement officers and to develop relevant recommendations. The key emphasis of such measures should be made in health care, pension insurance, and housing. Considering current national security requirements, the study provides an opportunity to identify best practices and potential strategies for strengthening social support provided to law enforcement officers in Ukraine. The fundamental changes should be a transparent and accountable funding mechanism; diversification of funding sources; housing solutions; stable pension provision; performance-based incentives.