Proceedings of the International scientific and practical conference ―Toronto Congress of Advanced Research‖ (April 20-22, 2026) / Publisher website: www.naukainfo.com. – Toronto, Canada, 2026. - 174 p.

30 FINANCE AND BANKING; TAXATION, ACCOUNTING AND AUDITING UDC 336.146 Radionov Yurii Denysovych Doctor of Science (Econ.), Senior Researcher Fellow, Financial, Credit and Tax Policy Department of National Scientific Centre «Institute of agrarian economics», 10, Geroiv Oborony Str., Kyiv, 03127, Ukraine ORCID: https://orcid.org/0000-0002-1691-1090 Reseacher I Dhttp://www.researcherid.com/rid/AAV-3875-2020 BUDGET EXPENDITURES UNDER MARTIAL LAW Annotation. The article examines the impact of budget expenditures on socio- economic processes and ensuring the full implementation of state functions. The emphasis is on the need to effectively manage budget expenditures, both in peacetime and, especially, in martial law conditions to meet urgent social needs. It is established that in peacetime conditions, expenditures were directed to the development of human capital. Instead, the main priorities of budget expenditures in wartime conditions were to ensure the financing of the Armed Forces of Ukraine and the security sector in general, as well as maintaining a balance between financing military needs and social protection of the population. It is emphasized that it is appropriate to continue to focus efforts on implementing effective mechanisms for