Public finance: A budget and financial statement system shall be instituted. The spheres of financial administration of central and local governments shall be defined. Economizing and frugality shall be enforced. The budget shall be steadily balanced and capital accumulated for the country's production.
The tax policy of the state shall be based on the principle of ensuring supplies for the revolutionary war and taking into account the rehabilitation and development of production and the requirements of national construction. The tax system shall be simplified and equitable distribution of burden effected.