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.

13 policy were the post-pandemic recovery of the economy and directing investments into the country's future, now - ensuring defense capability and stable functioning. In the post-war period, the priorities of budget policy will change, based on the tasks and goals that will be determined by the medium- and long-term programs for the recovery and development of Ukraine. At the same time, the task of increasing the potential of the Armed Forces of Ukraine and the development of the military- industrial complex will remain a priority direction of budget policy. Keywords: state budget; consolidated budget; local budgets; budget expenditures; deficit; budget policy; recovery; martial law Budgetary policy as a component of financial policy positively influences and stimulates socio-economic processes, activates the dynamics of socio-economic indicators, the growth of the potential of the state's financial capabilities. The formation of conceptual principles of budgetary policy should be based on a reliable theoretical and methodological, scientifically sound basis. Institutional, methodological tools built on the results of scientific research are an effective method of increasing the effectiveness of budgetary policy, the proper functioning of the budgetary system, sustainable dynamics of economic growth, high-quality social security of the population, public administration, environmental protection, foreign economic activity, etc. The clarity and clarity of the applied scientific and methodological tools and approaches to the formation of budget policy are the key to achieving significant final results that affect the level and quality of life of the population. The directions of financial resources, the achievement of effective indicators, including the influence of budget relations on the processes taking place in the public life of the country, depend on a scientifically based, clearly formed budget policy. In Article 10 of the Economic Code of Ukraine, budget policy is defined as one of the main directions of the state's economic policy, which is aimed at optimizing and rationalizing the formation of income and the use of state financial resources, increasing the efficiency of state investments in the economy, coordinating national