Financing the education and research sector in times of war

In the context of a full-scale war, new needs and issues arise in Ukraine's educational and scientific sectors. The article aims to study the characteristics of financing Ukraine's educational and scientific sphere. The study used general scientific methods of statistical analysis and systematisation of the results of studying the state, structure and features of financing Ukraine's educational and scientific sphere in the conditions of war. The article highlights the latest trends in changing the directions and approaches to financing Ukraine's educational and scientific sphere in the context of war. The study demonstrates the ability of the government and local authorities to provide financial support for this sector in the context of a full-scale war. In general, expenditures on education and science decreased only in 2022, both at the expense of the state and local budgets. Instead, in 2023-2025, the amount of planned state budget expenditures on education and science in Ukraine is growing. The work's practical value lies in highlighting the status and trends of financing the education sector at the expense of the state and local budgets and identifying the peculiarities of the structure of expenditures on education of the state and local budgets by level of education.