Proceedings of the International scientific and practical conference “Science in the Modern World” (January 19-21, 2026) / Publisher website: www.naukainfo.com. - Cambridge, United Kingdom, 2026. - 203 p.

70 an increase in expenditures for security and defense sector bodies by a total of UAH 448.8 billion. The funds are distributed as follows: Ministry of Defense - UAH 310.8 billion; Ministry of Internal Affairs - UAH 84.1 billion; Main Department of the Ministry of Defense - UAH 4.5 billion; Ministry of Strategic Industry - UAH 4.5 billion; Security Service of Ukraine - UAH 1.6 billion; State Protection Department - UAH 0.5 billion; State Special Communications Service - UAH 64.5 million. An additional UAH 20 billion is also provided for the reserve fund for unforeseen and urgent expenses [7]. The increase in defense spending is quite logical and confirms the priority of this area, as well as the important role of international partners in financing the country's needs. As the results of the study show, in wartime conditions, the role of the state budget has radically changed. Some researchers, focusing on the importance of the state budget, suggest distinguishing it by: economic, political, and social significance. Thus, the economic significance lies in the ability of the state, represented by the governing bodies, to influence the course of economic and social processes in the state by mobilizing financial resources and distributing them. The political significance of the budget lies in the fact that it is approved by the legislative body, which includes representatives elected by the people - people's deputies; thus, the will of the people is realized. The social significance lies in the fact that with the help of the budget, social issues are resolved - science, culture, sports, healthcare, education, provision and maintenance of pensioners and disabled people, etc. are financed through the budget [8]. In our opinion, the above budget values are incomplete and do not reveal its peculiarity in other conditions. In this regard, Oparin V.M. notes that the budget simultaneously implements "different functions related to the redistribution of GDP, in particular, ensuring general social needs (public administration, national defense, judiciary and law and order, international relations) and implementing economic (between individual industries and regions) and social (between individual segments of the population) redistribution" [9, р.180]. That is, the author included national defense in the general social needs. In our opinion, it would be quite appropriate to highlight separately the