| S U M M A R Y
A fiscal policy with state budget and tax system expresses budget formation policy of the state and moreover shall be deemed as an integral part of fiscal policy. The fiscal policy is a system that regulates economy of the country by means of changes in public expenditure and tax rates. Money and financial funds generated by fiscal policy which is the typical for every country is an essential condition to fulfill the internal and external duties of the relevant authorities of the country.
The government constantly interfere the economic processes through fiscal policy in order to regulate their activities. This interfere is a sum of taken measures in order to form the state budget revenues in the directions of taxation, increasing the efficiency of the national economy, ensuring the economic growth stabilization of money circulation and employment of the population.
As the developed countries, the main directions of tax regulation of fiscal policy in Azerbaijan focused on establishment of simple and advanced tax mechanism and creating the favorable economic condition for free development of entrepreneurial activities by taking into consideration of tax burden.
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