| Abstract [eng] |
The Concept of Budget and Its Problematics This master thesis analyzes the concept and significance of the budget of the Republic of Lithuania in order to clarify the concept of budget due to the prevailing variety of concepts and to define it in various aspects. The master thesis also analyzes the consolidated totality of the state and municipal budgets and the consolidated state budget in order to reveal the concept of the budget within the meaning of public finance and tax law. In order to reveal the peculiarities of the budget concept, the work also analyzes the location of municipal budgets, the state social insurance fund budget, compulsory health insurance fund and other target funds in the budget system of the Republic of Lithuania, discusses the structure of the budgets of the said funds and their relation to the national budget. The master thesis raises problems with the budget as a centralized scope of the central government revenue and expenditure plan, as the law does not directly regulate whether non-budgetary funds fall into the budgetary concept. In conclusion, the state budget is understood as a centralized and unified plan of income and expenditure, a mechanism for satisfying the needs of the society, for ensuring the tasks and functions of the state and for carrying out state fiscal policy. Budgetary principles, which make the budget strict requirements, are important for the budget function implementation. The state budget is a mechanism for meeting the needs of the society, to ensure the state tasks and functions and to strengthen the country's financial situation. The Lithuania budget system consists not only of the state and municipal budgets, but also of the state monetary funds. Such regulation is understood in the context of centralization of public finances, because the state financial system is based on the principle of unity. |
