Abstract:
In the first part of the paper are presented general aspects regarding budgetary priority establishment. The yearly achievable budgetary revenues cannot cover entirely the expenditures, being necessary the sorting of them in concordance with budgetary priorities from the Government's program. The budgetary priorities are established taking into account objective and subjective factors. Even if the author does not share the chronic deficit budgeting, however he accepts their existence in certain conditions. The deficit should be covered from state loans, and these to be used for financing investments (inclusively in human resources). In the second part of the article are presented the priorities in Romanian state budget for 2013. It is emphasized that the cumulated early deficits led to considerable interest expenditures with loans contracted by the administration. In 2013 these expenditures are 8.93% from total expenditures, exceeding with 1.52 pp all together education, health, culture and sport expenditures.