In a capitalist system the basic function of the state is continuation of the capital accumulation. The crisis of the capitalist economies threatened the survival of the capital accumulation process. That is why the governments try to alleviate the effects of these crisis via changing the composition of their budget. The changes made in composition of the budget in order to alleviate the effects of the crisis affects the distribution of income among social classes of the society. In this study, the effects of the changes in budget of the state on the income distribution among the social classes is theoretically evaluated in relation to Turkey.