Recovery Budget: Objectives and Contents (Based on the French State Budget for 2025)

The article discusses the arguments associated with the use of advanced technologies in within the framework of the implementation of new strategies in the formation of the French state budget. The 2025 budget has been dubbed the “recovery budget.” The nature of the influence of global context factors on the formation of the balance of macroeconomic variables in the process of preparing the state budget is discussed. The results of the French budget balance for 2023–2025 are presented. The characteristics of the target mechanism for forming the revenue side of the budget are given. A set of measures (including tax incentives) for reducing budget expenditures, developed on the basis of the use of new budget technologies, has been systematized to increase the sustainability of public finances. The main priorities and trends of the budget’s “expenditure perimeter” have been identified. Based on empirical data from the 2025 French budget, the hypothesis was confirmed that it is advisable to use new budget technologies and strategies when forming the budget for the next budget cycle to ensure a long-term balance between taxation, the volume of public spending, the size of the budget deficit and public debt. The study was conducted using materials from France; individual examples of budgetary practices in previous periods were given to substantiate the conclusions and recommendations. The following were used: the method of economic grouping, the comparison method, the index method, and the tools of system and content analysis.