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.

20 consolidated budget of Ukraine's expenditures itself has undergone changes, since in 2022 and subsequent years, expenditures for social protection of pensioners and servicing of the state debt were not separately allocated. A similar situation is observed in 2023, since the share of defense expenditures in the overall structure of the consolidated budget amounted to 47.23%, which is 40.32 percentage points more than in the pre-war year of 2021. The trend of increasing military expenditures continued in 2024 and 2025, and amounted to: 2,304,475.1 million UAH (46.61%) and 3,069,857.4 million UAH (51.17%), respectively. That is, in 2025, more than half of all expenditures of the consolidated budget of Ukraine are directed to defense. To properly ensure the financing of the needs of the Armed Forces of Ukraine and the security sector in general, significant amounts of finance are required, therefore it is important for the government to intensify measures to promote the formation of reliable mobilization reserves for the purchase of weapons and equipment, the relocation of domestic enterprises to safe regions, the provision of various types of assistance to the population, etc. As for social expenditures, they have decreased significantly over the period under study. Thus, in 2024, 348,432.4 million UAH or 7.05% of the total structure of the consolidated budget of Ukraine was allocated for education. This is almost 10.0 percentage points (9.92%) less than this important sector for social development was financed in 2021. The downward trend continued in 2025, in particular, the education sector was financed in the amount of 394,048.3 million UAH or 6.57% of the total structure of the consolidated budget of Ukraine, which is 0.48 percentage points less than in 2024. In general, our analysis of social expenditures indicates a significant reduction in their funding during the war. Thus, UAH 45,533.3 million or 0.92% was allocated for spiritual and physical development in 2024, UAH 238,652.7 million or 4.83% for healthcare, and UAH 521,927.7 million or 10.56% for social protection and social security of the total volume of expenditures of the consolidated budget of Ukraine. This is significantly less than in the pre-war period and we see that this decline in funding continued in 2025. For example, in 2024, UAH 10,384.1 million or 0.21% of