The article discusses budget execution as a complex sequence of stages and procedures that require the coordinated work of numerous state bodies, institutions, and individuals. The article emphasizes the importance of timely and full receipt of planned revenues, as well as timely, full, and continuous financing of measures provided for in the budgets. Budget execution is considered as achieving compliance between the actual results of the actions of obligated subjects of budgetary legal relations with budget funds and the established budget-legal norms of the act on the budget regarding the crediting, distribution, and transfer of budget funds to the defined directions of financing in the established volume. Also highlighted are the problems that arise during the formation and execution of the state budget in Ukraine, including deficiencies in legislation, insufficient transparency of the electronic tax administration system, low responsibility of collection bodies, lack of proper coordination of budget procedures among participants in the budget process, absence of an effective mechanism for controlling the activities of budget institutions, and lack of an effective system of responsibility for non-fulfillment of the budget. Budget adoption and implementation processes may be inefficient due to the lack of mechanisms to implement and adhere to the chosen course. This can lead to the fact that the budget, which should optimally represent the interests of society, is not implemented in full accordance with the established priorities. Implementation of the budget requires the coordinated work of a large number of state bodies, institutions, individuals and institutional mechanisms. However, in Ukraine there are numerous problems that complicate this process, including shortcomings in the legislation, insufficient transparency of the electronic tax administration system, low responsibility of collection agencies, lack of proper coordination of budget procedures between participants in the budget process, lack of an effective mechanism for monitoring the activities of budget institutes, and lack of an effective system of responsibility for non-fulfillment of the budget.