Budget is an act with which incomes and receipts are estimated, and expenses and costs of units of local territorial (regional) self-government are established for the period of three years. In accordance with the law and desicion made on law and representative authority takes that decision. It has three parts: general part, special part and plan of developmental programmes. State, units of local and territorial (regional) self-government and budget users have to adopt a budget and publish it publicly. Budget is being adopted for one budget year and projestions for the next two years. The budget of the city of Split is being adopted by city council in accordance with the rulebook of semi-annual and annual report of the fulfilment of the budget. The most significant regular activity of the state is taxation becouse tax incomes from a year to a year make around 60% of general business incomes. Tax incomes include tax, tax on income, tax on property and tax goods and tax services.