AZƏRBAYCANDA VERGİ İSLAHATLARININ BÜDCƏ DAXİLOLMALARINA TƏSİRİNİN TƏKMİNLƏŞDİRİLMƏSİ YOLLARI

This article analyzes the effectiveness and results of tax reforms implemented in Azerbaijan in recent years. The structure and financing of tax reform is critical to achieving economic growth. The trend of reducing tax rates can create a general economic favorable business environment for entrepreneurs and encourage more investment in the economy, but a serious decrease in tax revenues will cause problems in financing budget expenditures. As a result, this process will result in an increase in the budget deficit, which will reduce economic growth in the long run and require an increase in secondary tax rates. Tax base broadening measures can offset the effect of tax rate cuts on the budget deficit, resulting in a response to increased efficiency and potentially an increase in the overall size of the economy. Research shows that not all tax changes will affect growth in the same way. In the last 10 years, a stable growth rate has been observed in some taxes, which are of special importance in tax revenues, which plays one of the most important roles in maintaining economic stability. Despite the introduction of large tax breaks in income tax during the recent reforms, an increase in income tax revenues has been recorded due to the expansion of the tax collection base. The process of implementing the electronic control system in the tax system enables the tax authorities to fully control the overall economy. The most important goal of the Azerbaijani tax system is to create a favorable business environment, to direct business to economic development, to adapt it to the economic interests of not only the state, but also entrepreneurs and citizens.