Republica Moldova este un stat unitar. Sistemul bugetar al R. Moldova, fiind numit buget public naţional (BPN) este compus din bugetul de stat, bugetele unităţilor administrativ-teritoriale, bugetul asigurărilor sociale de stat şi fondurile de asigurări obligatorie de asistenţă medicală. În 2007, veniturile BPN au atins un nivel de 22292,0 milioane lei, care reprezintă o creştere de 1,3% faţă de planul anual şi 24,9% faţă de anul precedent. În acelaşi timp, cheltuielile totale au atins suma de 22415,6 milioane lei, ceea ce reprezintă 97,2% din planul anual şi o creştere de 24,7% în raport cu anul precedent.

The budgetary system of the Republic of Moldova being also called as national public budget (NPB) is composed of state budget, administrative-territorial units’ budgets, state social security budget and funds of obligatory medical insurance. The current priorities for the government are: providing immediate tax relief to help the economy and assuring that taxes can remain low in future years by balancing the budget. The expenses for the social maintenance make up 51% of the total expenses of the country's consolidated budget. But this structural distribution did not change anything basic. This report analyses implications of the government budget policies on tax revenues, on the social and economic processes and considered new priorities and emergencies alter the allocation of resources.