Table 2.1.
Revenues and expenditures of the state budget, million manats
|
1991
|
1995
|
2000
|
2005
|
2010
|
2011
|
2012
|
2013
|
2014
|
2015
|
2016
|
|
Revenues-total
|
208,8
|
316,9
|
714,6
|
2055,2
|
11403,0
|
15700,7
|
17281,5
|
19496,3
|
18400,6
|
17498,0
|
17505,7
|
|
Including:
|
|
|
|
|
|
|
|
|
|
|
|
|
Individuals' income tax
|
12,0
|
22,8
|
94,0
|
317,4
|
590,2
|
715,7
|
813,0
|
859,7
|
980,3
|
982,5
|
1145,7
|
|
Profit (income) tax for legal entities
|
26,1
|
86,3
|
125,9
|
355,4
|
1429,9
|
2134,0
|
2252,0
|
2374,8
|
2302,7
|
2211,1
|
1983,2
|
|
Land tax
|
0,1
|
0,8
|
6,7
|
15,3
|
35,3
|
35,3
|
30,6
|
33,1
|
35,4
|
48,7
|
50,3
|
|
Property tax
|
-
|
0,9
|
11,8
|
40,4
|
101,8
|
103,9
|
105,1
|
125,1
|
141,3
|
148,2
|
174,7
|
|
Value-added tax
|
56,3
|
30,6
|
190,8
|
599,9
|
2082,5
|
2222,7
|
2366,9
|
2710,0
|
3119,6
|
3454,7
|
3623,5
|
|
Excise tax
|
|
17,7
|
22,4
|
141,0
|
514,9
|
480,2
|
531,5
|
593,3
|
797,3
|
647,8
|
625,1
|
|
Mining tax
|
1,9
|
0,0
|
50,4
|
53,5
|
130,1
|
129,8
|
125,8
|
121,5
|
116,2
|
116,1
|
110,3
|
|
Foreign economic activity taxes
|
0,8
|
8,9
|
63,4
|
205,2
|
291,8
|
433,1
|
592,5
|
675,2
|
684,7
|
934,5
|
861,2
|
|
Other taxes
|
98,2
|
62,9
|
9,0
|
28,1
|
90,3
|
140,6
|
157,6
|
161,5
|
192,7
|
247,7
|
457,0
|
|
Other receipts
|
13,4
|
86,0
|
140,2
|
299,0
|
6136,2
|
9305,4
|
10306,5
|
11842,1
|
10030,4
|
8706,7
|
8474,7
|
|
Expenses-total
|
192,8
|
428,4
|
764,0
|
2140,7
|
11765,9
|
15397,5
|
17416,5
|
19143,5
|
18709,0
|
17784,5
|
17751,3
|
|
including:
|
|
|
|
|
|
|
|
|
|
|
|
|
To the economy
|
52,7
|
52,6
|
89,4
|
444,7
|
4889,9
|
6803,2
|
6960,7
|
8207,5
|
7598,7
|
6408,8
|
4124,0
|
|
Social and cultural events
|
92,8
|
151,2
|
382,6
|
843,3
|
2901,4
|
3447,2
|
4072,9
|
4081,8
|
4484,4
|
4442,9
|
5789,5
|
|
From them:
|
|
|
|
|
|
|
|
|
|
|
|
|
Education
|
37,1
|
75,2
|
181,8
|
372,5
|
1180,8
|
1268,5
|
1453,2
|
1437,7
|
1553,9
|
1605,1
|
1754,4
|
|
Health
|
15,5
|
29,7
|
40,9
|
115,3
|
429,2
|
493,4
|
609,4
|
618,9
|
665,3
|
708,2
|
702,5
|
|
Social protection and social security
|
35,1
|
36,5
|
139,3
|
304,9
|
1123,0
|
1495,4
|
1769,5
|
1750,3
|
1971,2
|
1857,2
|
2645,2
|
|
Activity in the field of culture, art, information, physical education and other categories
|
5,1
|
9,8
|
20,6
|
50,6
|
168,4
|
189,9
|
240,8
|
274,9
|
294,0
|
272,4
|
687,4
|
|
science
|
1,1
|
3,9
|
9,3
|
28,8
|
92,8
|
106,1
|
116,7
|
117,0
|
124,2
|
113,2
|
110,2
|
|
Judicial power, law enforcement and prosecution
|
2,0
|
40,6
|
74,4
|
206,4
|
668,5
|
710,3
|
929,2
|
1049,3
|
1103,6
|
1105,7
|
1117,1
|
|
legislative and executive jurisdiction, maintenance of local self-governance bodies
|
2,6
|
17,6
|
37,0
|
123,9
|
303,0
|
281,9
|
342,3
|
349,3
|
449,7
|
430,9
|
470,1
|
|
Other costs
|
41,6
|
162,5
|
171,3
|
493,6
|
2910,3
|
4048,8
|
4994,7
|
5338,6
|
4948,4
|
5283,0
|
6140,4
|
|
Source: www.stat.gov.az
|
As seen in Table 2.1, public revenues increased 83.8 times in 1991-2016, 55.2 times in 1995-2016, 24.5 times in 2000-2016, 2005-2016 8.5 times during the years, 1.53 times in 2010-2016, and by 0.005% in 2015-2016. Expenditures, respectively, revenues for 1991-2016 were 92.1 times, 41.4 times in 1995-2016, 23.2 times in 2000-2016, 23 per cent for 2005-2016, 2 times, 1,51 times in 2010-2016 and by 0,002% in 2015-2016.
In particular, it should be noted that other revenues (where the allocations from the oil fund are the main one) revenues from 1991 to 2016 were 632.4 times, 98.5 times in 1995-2016, and 2000-2016 60.4 times, 60.4 times in 2005-2016, 1.38 times in 2010-2016 and 0.077% in 2015-2016.
Table 2.2.
Information on state budget execution (operative)
|
|
2006
|
2007
|
2008
|
2009
|
2010
|
2011
|
Nine months of 2012
|
2013
|
2014
|
2015
|
2016
|
Nine months of 2017
|
Revenues total:
|
3868,8
|
6007,4
|
10762,7
|
10325,9
|
11402,5
|
15700,6
|
12521,0
|
19494,4
|
18400,5
|
17153,2
|
16822,0
|
12045,1
|
Expenses total:
|
3790,1
|
6 058,5
|
10774,2
|
10567,0
|
11766,0
|
15394,7
|
11074,3
|
19112,6
|
18699,3
|
17786,8
|
17501,2
|
12783,7
|
Deficit
|
|
51,1
|
11,5
|
241,1
|
363,5
|
|
|
|
298,8
|
633,6
|
242,1
|
738,6
|
Profitsite
|
78,7
|
|
|
|
|
305,9
|
1446,7
|
381,8
|
|
|
|
|
Source: The author has been prepared according to the data of the State Financial Control Service of the Ministry of Finance of the Republic of Azerbaijan.
|
According to Table 2.2, it is possible to say that over 10 years, in other words, total revenues in 2016 compared to 2006 were 4.3 times higher than in 2010 increased by 13.8% compared with 2013, 8.9% in 2014, and by 1.5% compared to 2015. Over the years, a similar process has taken place in total costs. as total expenditures in 2016 total revenues increased by 4.6 times in 2006 compared to 2010 by 1.5 times, compared with 2013 by 8.5%, compared with the year 2014 to 6.5 %, As compared to 2015, decreased by 1.5%.
The Chamber of Accounts of the Republic of Azerbaijan, in the recent years, continues to carry out the work on clearing the state budget expenditures, as well as proposing the forecasting of different costs in more detail, which ultimately affects the share of state consumption in the state budget expenditures.
The Chamber of Accounts of the Republic of Azerbaijan used comparative methodologies from the two methodological approaches to the analysis of expenditures by GDP (Table 2.3).
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