Periodical analysis of Azerbaijan budget system

Budget system has a great role in the financial, economi and soial sphere of the country. Budget means an important financial document for collecting and spending monetary resources so that state structures and local governments can implement their functions and responsibilities. The state budget was a practice that consisted of finding appropriate financial resources and mobilizing funds in order to use the available resources efficiently and close the budget deficit. When we budget systems of states are examined, we see different budget systems in developed and developing states. İn countries such as France, the budget system is divided into two groups and consists of central and local government budgets. But in states such as the the USA and Russia, the budget system consists of three types. Azerbaijan's budget system, regulated by law on the state budget, is used as a financial policy tool. İn this context, is aimed to implement pulic revenues, public expenditures and borrowing as an effective fiscal policy tool. When the budget system of Azerbaijan is examined as of the 2005-2022 period, it is seen that public revenues and expenditures Show a continuous increase, although there are fluctuations in some periods. However, although the budget deficit increased and decreased during the the period, it also increased significantly compared to the first years. Accordingly, there is a decrease in the performance of the Azerbaijan budget system as of the the relevant period. Keywords: Azerbaijan State Budget, Budget Deficit, Public Expenditures, Public Revenues