Evaluation of state budget structural changes based on the coefficient method

According to the current situation in world economy connected with coronavirus pandemic, it is difficult predict GDP growth. Non-economic factors determine rate of decline economies almost all countries. Accordingly, extremely ensure stable functioning financial systems. In this situation, role public finance, especially state budget, significantly increases, given peculiarities formation different levels’ budgets. This research aims evaluate budget structural changes on example Ukraine. Based linear coefficient and quadratic absolute changes, relative integral coefficients authors analyzed finance Ukraine since local budgets their optimal use mitigate effects pandemic can become one maintaining stability developing anti-crisis measures. The forecast values growth revenues expenditures confirm that projected revenue gaps are higher than expenditure gaps. cost structure characterized as a low level differences. Gatev Ryabtsev demonstrate unidirectional dynamics. contrast, Salai shows opposite dynamics, which confirms lack structure. From 2008 2019, chain change has significant variation range.