The subject of this paper is the Ministry of Finance from the perspective of the legislative interpretation of the state administration system. This topic will define the scope of authority of state administration bodies, the purpose of the entire system, the organization of the scope and relatedness of work. Emphasis will be placed on the Ministry of Finance, whose scope and organization is regulated by the Law on the Organization and Operation of State Administration Bodies. Separate topics will be about intependent administrative organizations within the Ministry of Finance, Tax Administration and Customs Administration. The primary function of the State Budget, which is one of the most important fiscal and political acts in Croatia, will be considered, and its preparation, adoption and execution will be analyzed. The focus of consideration of the disposal of material resources of the state administration is the economy of that system. A special overview of the public state debt and its problems in order to find the most favorable solutions for its managment and repayment. Tendency of digitization of administration, i.e. computerization of work processes in state administration bodies, the immediate goal of which is to increase the efficiency and economy of the system in order to facilitate the fulfillment of citizens’ obligations and rights. Aim of the work itself is to emphasize the importance of the work of the Ministry of Finance and its participation in the creation of the State Budget, which directly finances the entire system of state administration, which directly affects the citizens of the Republic of Croatia.