Farhadi Pustya Oruj gizi. Dynamics of state budget revenues in Azerbaijan.
DOI:
https://doi.org/10.31498/2225-6407.16.2017.136601Keywords:
state budget, tax revenues, investments, normative - legal acts, budget classification.Abstract
In the article, the author considers the detailed functional and economic classification of state revenues and expenditures fixed by the International Monetary Fund, which was adopted as an international standard for comparing the state budget and accounts. Therefore, in accordance with the 4th article of the Law of the Azerbaijan Republic "On the Budget System" of July 2, 2002, the decision No. 149 of the Cabinet of Ministers of the Republic of Azerbaijan on October 6, 2004 approved the "Unified Budget Classification", which contributed to the classification of the state budget of the Azerbajan Republic. Thus, the classification of the revenues of the state budget of the Azerbaijan Republic constitutes a grouping of the incomes of budgets of different levels and is based on the normative legal acts of the Republic of Azerbaijan that determine the formation of budget revenues at various levels.
References
1. Налоговый кодекс Азербайджанской Республики, Закон № 905I от 11 июля 2000 года.
2. Закон Азербайджанской Республики «О бюджетной системе» (статья 452-IIQD от 13 мая 2003 г. № 791-IIQD от 3 декабря 2004 г. № 876-IIQD, 2005 г.), с учетом изменений и дополнений к Закону Азербайджанской Республики № 36-IIIQD от 23 декабря 2007 года и № 488-IIIQD от 30 ноября 2007 года), 2016 год.
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Refеrences (BSI):
1. The Tax Code of the Republic of Azerbaijan, Law No. 905I of 11 July 2000.
2. The Law of the Republic of Azerbaijan "On the Budget System" (Article 452-IIQD of May 13, 2003 No. 791-IIQD of December 3, 2004 No. 876-IIQD, 2005), taking into account changes and additions to the Law of the Republic of Azerbaijan No. 36-IIIQD of 23 December 2007 and No. 488-IIIQD of 30 November 2007), 2016.
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