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.

64 Table 1. Composition and volume of expenditures of the Consolidated Budget of Ukraine in 2021-2025 by functional classification (taking into account interbudgetary transfers) Budget type 2021 2022 2023 2024 2025 million UAH % million UAH % million UAH % million UAH % million UAH % State 1490258 ,9 80,8 270542 3,3 88, 9 401441 8,1 90, 4 448668 2,7 90,7 547357 7,2 91,3 Local 354118, 8 19,2 338075 ,8 11, 1 426522 ,1 9,6 457343 ,4 9,3 525889 ,9 8,7 Consolidat ed 1844377 ,7 100 304349 9,1 10 0 444094 0,2 10 0 494402 6,1 100 599946 7,1 100 Source: built by the author based on [2]. If we consider the volume of expenditures by type of budget, then a trend towards a significant share of state budget expenditures is clearly visible, which in 2021 amounted to 80.8% of consolidated budget expenditures. In contrast, local budget expenditures during this period amounted to 19.2%. However, during the war, the share of state budget expenditures in 2025 (91.3%) increased by 10.5 percentage points compared to the pre-war year 2021, while the share of local budget expenditures (8.7%) decreased by 10.5 percentage points during this period. The above-mentioned changes in the composition and volume of consolidated budget expenditures are most likely a consequence of russia's invasion of Ukraine and the need to redirect budget expenditures within the framework of increasing the share of the state budget to address various military, humanitarian, social and other needs of the warring country. The structure of budget expenditures demonstrates the priorities of budget policy within the concentrated volume of financial resources, the capabilities of state or local budgets to finance activities, and the corresponding category of expenditures.