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.

21 the consolidated budget expenditures were allocated for environmental protection, and in 2025, this area was financed in the amount of UAH 11,772.4 million or 0.20% of the consolidated budget expenditures, i.e. 0.01 percentage points less. However, given the expediency of cleaning up territories contaminated as a result of military operations, this area, in our opinion, requires greater financial support. By the way, the reduction in funding applies, for example, to the healthcare sector and others. Meanwhile, the objective need of today, along with the growth of spending on the defense sector, in our opinion, is the need to increase social spending, in particular on: education, healthcare, social protection, including science for conducting fundamental and applied research. After all, it is well known that a healthy, educated and socially secure nation is capable of doubling the synergy for increasing GDP, increasing both the military and socio-economic potential of the country. In addition, the formation of favorable conditions for human development should be the basis for successful social development. As a significant instrument for regulating the national economic system, budget policy during the period of Ukraine's recovery will have to be based on a long-term program of socio-economic development, which we hope will provide for the reconstruction of the country after the war, taking into account the financial and economic damages and losses incurred. Of course, it is impossible to rebuild the country with budget funds, since the potential of all types of budgets will not cover the needs that are necessary to restore what was destroyed. Therefore, in this context, the assistance of the international community and the collection of reparations from the aggressor country (russia) are important. The study showed that in conditions of martial law, the priorities of budgetary policy change significantly, although budgetary policy itself does not lose its relevance and, just as in peacetime, has a significant impact on the processes taking place in society. If before the war, the priorities of budgetary policy were the post- pandemic recovery of the economy and directing investments into the future of the