Abstract
State budget is entrusted with the task of collecting and redistributing of that part of Gross Domestic Product that is intended for needs of the whole society. Thus, state budget has economic but also political function.
The development of economic bases of the budget also changed their legal framework. During the 19th and 20th century, legal norms considered to be a part of budgetary law responded to the development of the economy and the overall situation in the state.
After joining the European Union, it was necessary to reflect some European principles of budgetary governance in Czech budgetary law. From a legal point of view, the State Budget Act could be described as teleological legal norm and differs from other legal norms being part of the budgetary law.