Macro-budget financing policy in fiscal theory and policy is treated as a synthesis of public revenue and public expenditure policy, as a very effective instrument in conducting stabilization policy, on the one hand, with the simultaneous synthesis of fiscal and monetary policy measures, in initiating or encouraging economic growth , on the other side. On the other hand, the micro-budget financing policy at the level of a business entity is treated as a synthesis of the business entity's income policy and public revenues, with a synthesis of business policy, on the one hand, and fiscal and monetary policy, on the other hand, with an increase in profits. Contemporary fiscal policy has accepted the philosophy that the budget is becoming less and less a means of necessary social functions of the state, and more and more becoming a means of development and stabilization policy.
Mihajlović et al. (Wed,) studied this question.