Ideological and financial spaces of budgetary responses to COVID-19 lockdown strategies: comparative analysis of Russia and Ukraine

Purpose - To compare Russian and Ukrainian central governments' reaction to the pandemic, reflected in extraordinary budgetary allocations and to provide our understanding of how those allocations can be attributed to the two countries’ different social, economic and political contexts. Design/methodology/approach - The paper is built on secondary data analysis over a six-month period, i.e. January–June 2020, during which the real-time events were documented in a research diary. The data sources included budgetary and other relevant legislature, official reports from international agencies, news, press conferences and videos of interviews with key stakeholders. Findings - The findings showed that uncertainty caused by COVID-19 and the corresponding lockdown policies in Russia and Ukraine have produced two divergent patterns of budgetary allocations: step-by-step budgetary allocations in Russia vs one emergency budget decision in Ukraine. Originality/value - The paper explains the divergence of the central governments' budgetary decisions based on the same lockdown policy, in light of the different ideological and financial legitimized action spaces that frame governmental decisions.