The state as a political structure of great importance for society, requires planning and control instruments to maintain its essential fines for which it was created, among these instruments is the public budget, which is an administrative as well as an operational tool for decision-making by the government, in order to achieve or obtain fines from the state through the development plans and, finally, to be able to promote the satisfaction of the basic needs of the population. The purpose of this research is to develop the most relevant aspects of the history and current affairs of the legal regime of the Venezuelan budgetary system, where it is emphasized that there is extensive material between documents and books, which have occasionally been selected to limit the most important aspects. relevant. Likewise, it is important to point out that this study is limited to the doctrinal historical evolution, but not to its dissertation in relation to its phases, execution, and evaluation. For the investigation, direct observation of laws, official state portals and Venezuelan doctrine was detected as a data collection instrument.