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The article is devoted to the study of theoretical, methodological and applied aspects of the formation of the country's state budget as a tool for the implementation of social and economic policy, outlines its role in the life of society and individuals. In addition, a detailed analysis is devoted to the structural components of the budget: sources of the revenue part of the budget, which includes tax and non-tax revenues, official transfers, trust funds, income from capital operations and other revenues; peculiarities of the distribution of the expenditure part through researching the main trends of directing state funds. The correlation between the role, functions and tasks of the state budget of Ukraine regarding the practical implementation of the best experience of economically stable countries of the world regarding the use of modern budgeting technologies is comprehensively characterized. The specifics of budget policy implementation in the crisis period are considered, taking into account the specifics of the current legislation of Ukraine. As a result, the place of the state budget in the financial system of Ukraine in the conditions of a full-scale war in terms of ensuring the priority sectors of the economy was revealed. On the basis of the proposed main financial plan of the country for 2023, through the application of economic and statistical methods, deduction, synthesis and analysis, the analysis and systematization of key macro- and microeconomic indicators was carried out in order to clarify the modern laws, trends and processes of the country's socio-economic development in the conditions of war state. The particular attention is paid to financing defense and social spheres in 2023, the features of social security of the population and the state debt. The article highlights in detail the existing problems and potential threats in the budget system of Ukraine in 2023 and suggests ways to solve them in accordance with the conditions of a country at war. [ABSTRACT FROM AUTHOR]

The article provides an overview of theoretical, methodological and practical principles of social entrepreneurship. The characteristic features of social business, the world experience of its organization, as well as the conditions of formation are studied. Modern problems of development of this type of activity in Ukraine, in particular at the local level are considered. Based on the generalization of scientific research, the priority forms of management of social enterprises in the state (individual entrepreneur, private enterprise, public organization, limited liability company and agricultural cooperative) are identified. It is determined that the greatest support for social entrepreneurship comes from non-governmental non-profit NGOs, which involve entrepreneurs in social projects, provide free training, information and counseling. It is noted that provided a sufficient amount of investment in the studied type of business, it is necessary to create preconditions for domestic investment in exportoriented areas of social activities, primarily in small and medium enterprises. Prospects for the development of research activities in local communities, including the adoption of a strong legal framework to define social entrepreneurship as a separate category of business, cooperation with the media to disseminate information about social business, attracting as many donor programs to support activities, availability of significant resources that are not involved in traditional business. It is noted that the key tool for the development of social entrepreneurship is the support of the state, which should be accompanied by programs for the development of social enterprises, the introduction of a system of soft loans, the development of a national strategy for social entrepreneurship. [ABSTRACT FROM AUTHOR]

An overview of modern approaches to the concept of "decentralization of power" is given in the article. The essence of decentralization as a political and legal reform has been systematized. The decentralization specific influence on the stimulation of economic development of territorial communities’ business environment is investigated; Ukraine's position in international rankings based on the assessment of business environment development indicators is described. Prospects for the development of territorial communities’ business environment under conditions of decentralization reform are outlined based on the conducted analysis. [ABSTRACT FROM AUTHOR]