This paper deals with the analysis and presentation of the budget on the example of the Republic of Croatia. Two research hypotheses have been set: the C0V1D-19 virus pandemic has a significant impact on the compilation and execution of the 2021 budget; the main goals of the state are to preserve jobs and stimulate the economy. The hypotheses were tested by analyzing the budget plan for 2021. The first hypothesis was rejected due to the fact that the budget plan for 2021 envisages a significant increase in revenues compared to the plan for 2020. True, expenditure growth is also projected, but this growth is lower than revenue growth, so the budget deficit is also decreasing. However, it should be noted that the current epidemiological situation is not good and it is possible that it will significantly affect economic flows, which may lead to a significant deviation from the plan of revenues and expenditures. The budget plan for 2021 is based on positive macroeconomic projections, but if they are absent, then a significant impact of the pandemic on budget execution is inevitable. The second hypothesis can be confirmed, with the proviso that the preservation of jobs and stimulation of economic activity in 2021 is planned to be done primarily by withdrawing funds from European funds, and not through national subsidies as was the case in 2020. However, if the epidemiological situation worsens and economic activity is further disrupted, it is possible that it will again be necessary to increase subsidies, and consequently to rebalance the budget.