Abstract
The objective that defined the scope of this research was to identify
the constitutional, political, legal, and administrative elements that
condition the allocation of budgetary resources to ministerial entities in
Costa Rica for the fulfillment of the goals corresponding to their field of
administrative activity during the 2022–2026 period. The methodology used
was non-quantitative in nature, since neither a research design nor
statistical techniques or tools were employed, considering that the
budgetary issue and its inherent features analyzed here did not require
them. Thus, priority was given to the assessment of physical and electronic
sources related to budgetary dynamics. Among other conclusions, the main one
reached is that the national budget constitutes a means for achieving
national development, given its nature as an instrument of governmental
direction, as well as a driver of the national economy and a buffer against
turbulence that threatens microeconomic and macroeconomic stability.