Relevance of research topic. Directing the state budget to the military-industrial complex in the conditions of martial law makes more severe demands on the system of forming the revenue part of the budget. The question of increasing the quality level of filling the budget, as a component of macroeconomic balance, has become important. Formulation of the problem. The identification of priority directions for improving the system of budget revenue generation is justified by the need to ensure the filling of the budget, first of all, in order to cover expenses aimed at the defense of the country, financing of social benefits and restoration of the national economy. Analysis of recent research and publications. The problem of the formation of state budget revenues in the conditions of the transformation of the economy is quite widespread. The mentioned problems were studied by the following foreign and domestic scientists: Bayardi D., McNabb K., Laffer A., Paglisi R., Tanzi V., Chugunov I., Lunina I., Mazaraki A., Kaneva T., Makogon V., Oparin V., Pasichnyi M., Nikitishyn A. and others. Selection of unexplored parts of the general problem. The question of the formation of budget revenues in the conditions of martial law is actualized, because it is the revenue part of the budget that is the basis for covering the costs of defense and security of the country, paying social guarantees to the population, and ensuring an adequate standard of living. The substantiation of the priority directions for improving the income generation system is necessary to ensure socio-economic stability. Setting the task, the purpose of the study. The task of the research is to analyze the current state of the formation of the revenue part of the budget. The purpose of the study is to determine priority directions for improving the budget revenue generation system. Method or methodology for conducting research. In the course of the research, a set of methods and approaches was applied: systemic, institutional, structural, comparative, factorial and logical. Presentation of the main material (results of work). The current state of budget revenue formation is analyzed. The priority directions for improving the system of planning and execution of budget revenues have been determined. The field of application of results. The results of the research can be used in the process of forming the revenue part of the budget. Conclusions according to the article. The revenues of the state budget are the financial basis of the functioning of the state, which ensures economic and social stability and an adequate standard of living of the country's population. The introduction of martial law led to a reorientation of the budget to ensure defense and security. In accordance with this issue, the filling of the budget is updated even more, because the financial resources accumulated in the budget are the basis for financing the needs of the military-industrial complex. Therefore, the priority direction of improving the system of filling the budget is the creation of appropriate conditions for the economic development of the country

state budget; fiscal policy; institutional budget architecture; budget revenues; tax regulation