Proceedings of the International scientific and practical conference ―Modern Science and Education‖ (April 10-12, 2026) / Publisher website: www.naukainfo.com. – Paris, France, 2026. - 217 p.

12 FINANCE AND BANKING; TAXATION, ACCOUNTING AND AUDITING UDC 336.143.2 Radionov Yurii Denysovych, Doctor of Science (Econ.), Senior Researcher Fellow, Financial, Credit and Tax Policy Department of National scientific centre «Institute of agrarian economics», 10, Geroiv Oborony Str., Kyiv, 03127, Ukraine ORCID: https://orcid.org/0000-0002-1691-1090 Reseacher IDhttp://www.researcherid.com/rid/AAV-3875-2020 BUDGET PRIORITIES IN THE CONTEXT OFWAR AND POST-WAR RECONSTRUCTION OF UKRAINE Abstract. The article updates the issue of the effectiveness of managing the country's financial resources in the context of implementing Ukraine's budget policy in peacetime and wartime. An analysis of the structure of expenditures of the consolidated budget of Ukraine is carried out, which demonstrates the priorities of budget policy within the concentrated volume of financial resources, the capabilities of the state and local budgets to finance measures, and the corresponding category of expenditures. Attention is focused on changes in budget policy priorities caused by the full-scale Russian invasion and the need to significantly increase funding for the security and defense sector. It is noted that before the war, the priorities of budget