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.

16 Table 1 Composition and volume of expenditures of the Consolidated Budget of Ukraine in 2021-2025 by functional classification (taking into account interbudgetary transfers) Budget type 2021 2022 2023 2024 2025 million UAH % million UAH % million UAH % million UAH % million UAH % State 1490258,9 80,8 2705423,3 88,9 4014418,1 90,4 4486682,7 90,7 5473577,2 91,3 Local 354118,8 19,2 338075,8 11,1 426522,1 9,6 457343,4 9,3 525889,9 8,7 Consolidated1844377,7 100 3043499,1 100 4440940,2 100 4944026,1 100 5999467,1 100 Built by [4] If we consider the volume of expenditures by type of budget, then a trend towards a significant share of state budget expenditures is clearly visible, which in 2021 amounted to 80.8% of consolidated budget expenditures. In contrast, local budget expenditures during this period amounted to 19.2%. However, during the war, the share of state budget expenditures in 2025 amounted to 91.3% compared to the pre-war year 2021. That is, it increased by 10.5 percentage points, at the same time, the share of local budget expenditures amounted to 8.7%, which indicates a decrease in this indicator by 10.5 percentage points. points. The above-mentioned changes in the composition and volume of consolidated budget expenditures are a consequence of Russia's invasion of Ukraine and the need to centralize financial resources and redirect budget expenditures within the framework of increasing the share of state budget expenditures to address various military, humanitarian, social and other needs of the warring country. The structure of budget expenditures demonstrates the priorities of budget policy within the concentrated volume of financial resources, the capabilities of state or local budgets to finance activities, and the corresponding category of expenditures.