The paper deals with budget law, which represents a special branch of financial law. It was established that there are different views on the concept of budget. What theorists agree on is that the budget shows the most important goals of the state. It shows what are the priorities in terms of financing expenses and expenditures and what are the ways of collecting income and receipts. Budgets at the level of the state and state units should be planned, adopted and executed in accordance with certain principles. If the budget follows the principles to a greater extent, its execution will be facilitated. The process of adopting and executing the budget itself takes longer than the calendar year to which it refers. The paper analyzes the budget of the Republic of Croatia for 2022. The original income and expenditure plan and the new plan, which was determined by the budget review from May 2022, were analyzed. It was established that budget revenues and expenditures have changed significantly, mostly due to changes in macroeconomic indicators, and certain special circumstances such as the increase in the inflation rate and the consequences of the war in Ukraine.