According to the Law on Budgets, the budget of the local self-government unit is an annual plan of revenues, other inflows and approved funds and includes the basic budget, the budget of grants, the budget of donations, the budget of loans and the budget of self-financing activities. Revenues are revenues in the municipal budget that consist of tax, non-tax and capital revenues, revenues from grants, transfers and revenues from donations, subsidies and various types of fees for services rendered. The largest percentage of inflows in the municipal budget are from taxes (the most significant are property taxes and income taxes), various fees and charges. Expenditures are budget expenditures for various purposes / activities. They are the expenditures that are made for financing the offer of public goods realized through the realization of the public revenues for purposes of public interest.