In the light of recent economic and financial development on national and international levels, UAE has adopted a new approach in the preparation of the public budget based on two axes: the first is programs and performance budget to be prepared on an annual basis, and the other is a zero-budget medium term to be prepared every three years.

The objective of this study is to shed light on the most important rules concerning preparation and implementation of the public budget with reference to the Emirati legislation. The study also aimed at clarifying the nature of budget adopted by the UAE and its impact on the budget situation.

We divided this study into three sections. The first one is dedicated to studying the nature of the budget applied in UAE. In the second section, we discuss the rules of public budget in the federal legislation. Finally, the third section shows the role of the programs budget and zero budget to achieve balance of the federal budget.

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