Biblical Coordinates of the Fiscal and Budgetary Systems

The present study intends to express if and on what degree the biblical text covers, conceptually speaking, the terms on which the economic disciplines named fiscality and budget are based on. The study's normative character - given by the understanding that the source of any science is Christ, where all the treasures of wisdom and science are hidden (Colossians 2:3), is intertwined with the exploring one - defined by the multitude of notions and concepts of the fiscal and budgetary spheres that find a correspondent in the Bible's text. We assess that the Bible offers sufficient documentary material to say that the basis of the fiscal and budgetary systems (regarding principles, peculiarities, functions, components and instruments) was subjected to divine inspiration, by the commandments given to Moses by God for the children of Israel on the Mountain of Sinai (Leviticus 27:34) and through the writings of other authors of Scripture.