Analysis of the modern tax system of Azerbaijan and assessment of its effectiveness

Abstract

The purpose of my research. It consists of examining the laws that include the estimate of income and expenses of the legal entity of the state or society for a certain period of time and allow their implementation.Research methodology. As we know, the budget right of the Republic of Azerbaijan belongs to the parliament. In the Development of Budget Law - the taxes collected by the state are questioned, the expenditures are approved by the parliament, and the final stage is the approval of the income and expenditures by the parliament.Applied significance of the study. The state budget uses the budget as a means of ensuring fairness in income distribution by using it as a tool for income redistribution.Ensuring stability: In times of economic instability, the budget, along with other fiscal policies, provides support for stabilization. With the budget, full employment and price imbalances at the general level can be eliminated.Scientific novelty of the research. Chronological analysis of state budget indicators involves the construction of time series. At this time, the main point is to ensure the comparability of the levels of budget indicators reflected in the dynamics series, because the budget classification used to group 
the revenues and expenses of the state budget undergoes more or less significant changes over time