Proceedings of the International scientific and practical conference ―Science and Global Development‖ (February 20-22, 2026) / Publisher website: www.naukainfo.com. – Barcelona, Spain, 2026. - 229 p.

61 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», Kyiv, Ukraine ORCID: https://orcid.org/0000-0002-1691-1090 SOCIAL SPENDING IN THE MODERN DEVELOPMENT OF THE COUNTRY Abstract. The article reveals current trends in reducing social expenditures caused by the war and the need to increase defense spending in Ukraine. A comparative analysis of the expenditures of the consolidated budget of Ukraine, both in wartime and peacetime, is conducted. Changes in the strengthening of the centralization of budget expenditures in the general structure of the consolidated budget of Ukraine and the reduction of the share of local budget expenditures are analyzed. The structure of expenditures of the Consolidated Budget of Ukraine (by functional classification) in 2021-2025 is analyzed, the dynamics of financing of defense, security and the social block are studied. Attention is focused on the feasibility of increasing funding: education, social security, healthcare, that is, those