In any country, the state budget is the leading link in the financial system, and the unity of the main financial categories-taxes, government expenditures, and government loans - is in their operation. However, as a part of Finance, the budget can be divided into a separate economic category, reflecting the monetary relations of the state with legal entities and individuals regarding the redistribution of national income (partly and national wealth) in connection with the formation and use of the budget Fund intended to Finance the national economy, socio-cultural activities, defense and public administration needs.