This book is devoted to deeply analyze concept of government budget and its main features. Several researches have been conducted to analyze government budget and most of the state budgets of developed countries have been studied. The budget is an expression of the government's public policy. It informs the public as to how the government plans to earn and sell. But, most importantly, the budget reflects the government's balance sheet. It tells you the current state of the country's economy. The State Budget provides projections of Government revenue and expenditure for the following year, and outlines services to be delivered.