Budget, State, a balanced estimate, drawn up annually, of the incomes and expenditures controlled by the organs of state authority. The composition of incomes, the distribution of expenditures and the sources and role of the state budget all depend on the socio-economic and political organisation of the state in question. The budget of the capitalist state, as Marx showed, "is a class Budget—a middleclass Budget...” (K. Marx, F. Engels, Collected Works, Vol. 12, p. 63) and expresses the proportions in which the national income is redistributed between the classes and social groups of capitalist society. Much of the expenditures is devoted to military purposes, to the maintenance of the parasitic state apparatus and the apparatuses for the exploitation and oppression of the working people. A basic source of income is the constantly increasing personal taxation which places a heavy burden on the shoulders of the workers. Under socialism 30 the state budget is entirely used in the interests of society and each of its members (see State Budget of the USSR). Apart from the state budget there are budgets for administrative and territorial units (local organs of self-government, members of federations in federal states), local budgets (territories, regions, districts, and towns), and budgets of enterprises and institutions.