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.

15 reduce depression in certain territories, including ensuring the country's defense capability, etc. In this situation, budgetary policy serves as an instrument for medium- and long-term goals of social development. Budget expenditures are a component of budget policy, as well as a tool that plays an important role in its implementation, the sustainable dynamics of the country's socio-economic development. Budget expenditures in their economic essence are a tool for achieving the highest criterion of justice, which is implemented by the state through the distribution of benefits for each member of society in order to achieve the maximum level of well-being. This determines the importance of budget expenditures not only as an instrument of budget policy, but also manifests their social weight and significance. The war launched by russia against Ukraine forced the government to urgently review state policy in various areas of the economy, including budget policy. After all, there was a need to revise budget indicators, both in terms of revenues and expenditures, because a number of domestic enterprises ceased their economic activities, which negatively affected the mobilization of the appropriate amount of revenues and, accordingly, budget expenditures. For an objective understanding of the essence of the tasks, the completeness of the implementation of the tasks of the budget policy, we consider it appropriate to analyze the available financial resource, which serves as a tool for its implementation. First of all, it is important to pay attention to the expenditures of the consolidated budget of Ukraine (Table 1), which reflect the state of social, economic, and political development of the country at the appropriate stage. First of all, let's analyze the macro indicators of recent years. As can be seen from the data in Table 1, for the period 2021-2022, the expenditures of the consolidated budget in 2022 increased more than twice (by 60.6%) compared to 2021, or by 1,199,121.4 million hryvnias. The actual volumes of expenditures of the state and local budgets for 2021- 2025 characterize their quantitative dynamics and share in the Consolidated Budget of Ukraine.