The public budget has basic tasks, which are referred to as budget functions or budget functions. Its political function is of central importance. It comprises the political program function and the political control function. One also speaks of the political program function of the public budget, because it expresses the political action program of the government.
The public budget gives parliament control over important areas of government activity. So it also has a political control function. The macroeconomic budget functions (budget functions) are constitutionally anchored in Article 109 of the Basic Law. The objectives of the public budget therefore also include macroeconomic equilibrium.
The public budget should therefore be presented in a form that enables employment and economic growth to be promoted and price level stability to be ensured. The public budget thus also has an economic steering function. Finally, the public budget also has a legal function that expresses that it has a legal basis and that the state budget and economic management is therefore bound by law. In this way, the use of the budget can be precisely controlled. The budget therefore has a control function and also a financial regulatory function.