The aim of this final work is to get acquainted with the basic concepts of public goods, and the budget as an instrument of financing public goods. The state budget, as the main fiscal instrument of a country contains the revenues and expenditures of that country. These are called public revenues and public expenditures. There are two types of budget. The first is a balanced budget in which revenues equal expenditures. The second is an unbalanced budget. Unbalanced budget may be in the form of deficit when expenditures exceed revenues, and in the form of surplus when revenues exceed expenditures. A government budget deficit is needed to satisfy public needs.