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.

71 functions of the budget in ensuring the country's defense capability. Since, the research we conducted showed the important role of the budget as a component of state finances, especially in conditions of martial law, in ensuring the country's defense capability, which convincingly demonstrates its military context at this stage of the country's development. And, as for the previously put forward hypotheses, they relate to peacetime conditions. In addition, the military factor is extremely unifying and concerns various aspects ( humanitarian, financial, social, defense ), since this issue affects not only the category of military personnel, but also the civilian population, therefore, in our opinion, the hypothesis of allocating the state budget on a military basis is quite justified. The latter, in our opinion, is that under martial law, the needs of the entire security and defense sector and not only are financed from the state budget, namely: material and resource support for the Armed Forces of Ukraine, territorial defense (TD), the formation of the army's mobilization reserve, the provision of humanitarian assistance to civilians, the formation of funds to support internally displaced persons, financing measures for the relocation of enterprises to safe places, etc . That is, the state budget actually finances the implementation of all those tasks that are priorities of the state in responding to the challenges, risks, and threats of war, which gives us reason to reasonably assert and further distinguish the state budget by: economic, political, social, and military significance. The military significance of the budget lies in the fact that budget funds finance the main requests related to the war, and the budget in this situation has a significant importance and influence on the socio-political and economic life of the country. The State Budget of Ukraine for 2022-2026 is actually the financial document where the share of all expenditures is concentrated on the needs of a warring country and this concerns the main requests of society, financing its defense, support and life in difficult conditions of martial law [10]. It is the state, as a public institution, that must care about the well-being of citizens and create such mechanisms of state regulation that would have a positive impact on stimulating innovation and investment, military, socio-economic development, etc., in order to protect against various threats, raiding, unhealthy