Public budget expenditures of Ukraine: key issues of legal regulation under the conditions of martial law and post-war recovery

The global changes that have occurred in Ukraine since the beginning of the full-scale invasion by the Russian Federation have necessitated a series of urgent amendments to budget legislation, enabling effective management of public funds under crisis conditions. This article provides a systematic analysis of the legal regulation of state budget expenditures in Ukraine under martial law. The analysis of key legislative changes reveals that the limited availability of budgetary resources during wartime has led to a reorientation of expenditures toward meeting critical priority needs, including defense spending, essential social and humanitarian assistance aimed at sustaining the population and internally displaced persons, as well as maintaining the operation of critical infrastructure. The article emphasizes that the optimization of legal mechanisms for managing public financial resources is of particular importance for ensuring the state’s financial security in the face of real and potential threats, securing international military support, and advancing European integration processes - both during the period of martial law and in the context of post-war recovery. The relevance of taking into account the experiences of countries that have successfully undergone post-war fiscal reforms is substantiated, and the priorities for a possible regulatory model are outlined. Proposals are formulated to improve existing legislation in terms of the efficient use of budget expenditures. In particular, the article justifies the need to develop a medium-term budget strategy that ensures a multi-year balance between revenues and expenditures, with a mandatory link to planned reforms. Special attention is given to the importance of focusing post-war budget spending on the defense industry, infrastructure reconstruction, energy sector, social services, IT industry, agro-industrial complex, and business support. The proposed approach is expected to ensure Ukraine’s sustainable development and long-term financial stability.