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.

38 international community and the collection of reparations from the aggressor country are important. In our opinion, recovery cannot be realized without the mobilization of financial resources (from various sources) in important areas of the country's life support, the application of consolidation mechanisms, transparency, accountability, as well as the use of tools for effective control over the targeted and effective use of financial resources to achieve important tasks that bring the country closer to the defined strategic goal. In any scenario, budget expenditures will always play a leading role in the reconstruction of nationwide infrastructure projects ( transport interchanges, bridges, tunnels, construction of fortified areas, etc. ), the main thing is to optimize the areas of use and rationally distribute funds. The effectiveness of budget expenditures is determined by the efficiency and effectiveness of their use, their impact on solving modern problems, including ensuring the country's defense capability, implementing transformational changes in the economy and public life in general, and adjusting the structure of budget expenditures is appropriate and justified depending on the financial capabilities of the budget, priority areas of budget policy, and the state of socio-economic development of the country. REFERENCES: 1. Радіонов Ю.Д. (2018) Бюджетні видатки у забезпеченні суспільного розвитку. //Економіка, фінанси, право. №5. С. 29-34. 2. Бюджетний кодекс України від 08.07.2010 №2456-V URL: http://zakon2.rada.gov.ua/laws/show/2456-17 3. Radionov, Yu.D. (2024). Management of budget expenditures in wartime. Finance of Ukraine , (10), 7-29. DOI: https://doi.org/10.33763/finukr2024.10.007