Proceedings of the International scientific and practical conference ―New York Global Science Conference 2026‖ (May 18-20, 2026) / Publisher website: www.naukainfo.com. – New York, USA, 2026. - 322 p.

47 currency are all factors that increase the level of uncertainty and other destructive trends. The government needs to reduce the budget deficit, as well as the amount of public debt, through fiscal consolidation and finding additional sources of budget funding, as well as by expanding the budget planning time horizon. Currently, it is advisable to focus on ensuring the stability of budget and tax legislation, avoiding unjustified tax benefits, developing the institution of administration of non-tax budget revenues; reducing the state's participation in supporting, primarily, inefficient types of the real sector of the economy. Instead, concentrate budget expenditures on strategic goals of the country's economic and social development; supporting low-income citizens, internally displaced persons (IDPs), and improving the quality of life and well-being of budget employees. It is also important to improve the program-targeted budgeting method and the financial risk management system, especially for those enterprises that have certain obligations to the budget. In addition, it is important to ensure transparency and openness at all stages of the budget process. Timely and effective use of allocated budget appropriations makes it possible to assess the quality of budget planning and execution in the relevant budget period. In particular, the reasons for the redistribution of budget funds, justification for increasing the estimated cost of an investment project. The reasons for the appearance or absence of receivables or payables, possible budget violations, assess the effectiveness of the budget program and policy, as well as its performance indicators. Budgetary violations, in particular their number and total amount, are a factor in the inefficient use of budget expenditures in conditions of war and uncertainty. Therefore, effective budget control is the tool that should help the government timely identify shortcomings in budget planning, allocation of funds, and the effectiveness of budget policy implementation. Maximum use of the advantages of medium-term budget planning, including the application of the program-target budgeting method, allows for high-quality planning and effective use of limited financial resources in conditions of uncertainty about the