The budget of the European Union is the "backbone" and the driving force behind all policies, programs, and strategies. Its preparation and distribution directly affect the general directions and goals of the Union. Numerous discussions have taken place over time regarding the rationality of the budget distribution. The importance of proper distribution where needed is enormous, especially in our days characterized by intense economic and political fluidity. The aim of this book is to explain in simple terms to the reader the main aspects concerning the preparation and distribution of the budget of the European Union. Through this book, the author hopes to enable the reader to critically delve into and draw their own conclusions about the rationality of this distribution.