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.
67 expenditures, which, as a rule, correspond to the social policy of the state and are aimed at improving social development. In fact, the composition and structure of budget expenditures is determined by the economic content and tasks facing the country at the current stage, and is an indicator of the state's socio-economic policy. If in previous years, each of the areas analyzed above or others were financed more or less stably, then with the beginning of the Russian invasion, priorities changed dramatically. As a result, the expenditures of the consolidated budget were redirected to more relevant areas that meet the needs of the time. As can be seen from the data in Table 2, in 2022, compared to 2021, the volume of defense expenditures increased by 30.64 percentage points or by UAH 1,015,345.1 million, which is, in our opinion, a completely justified and logical step in the conditions of the war unleashed by Russia. And in general, we see that in 2022, the volume of financing of the so- called ―security bloc‖ increased, in particular, expenditures on public order, security and the judiciary increased by UAH 278,282.2 million or by 5.38 percentage points compared to expenditures in 2021. The remaining areas in the structure of the consolidated budget of Ukraine's expenditures, i.e. social expenditures not related to the security sector, in 2022 experienced a significant decrease compared to 2021, and this is clearly visible from the data in Table 2. In addition, the structure of the consolidated budget expenditures itself underwent changes, since in 2022 and in subsequent years, expenditures for social protection of pensioners and public debt servicing were not separately allocated. A similar situation is observed in 2023-2024. As can be seen from the data in Table 2, in 2023, the share of defense expenditures in the overall structure of the consolidated budget was 47.23%, which is 40.32 percentage points more compared to the pre-war year 2021. The trend towards an increase in military expenditures continued in 2024 and 2025. As for social expenditures, they have decreased significantly over the period under study. Thus, in 2024, 348,432.4 million UAH or 7.05% of the total structure of the consolidated budget of Ukraine was allocated for education. This is almost 10.0 percentage points (9.92%) less than the financial support for this important sector for
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