Akademik Məlumat İdarəetmə Sistemi
37th International Scientific Conference on Economic and Social Development - Socio Economic Problems of Sustainable Development, Baku, Azerbaijan, 14 - 15 February 2019, pp.682-687, (Full Text)
The article considers concept of budgetary policy and explains the main forms of this policy by demonstrating its positive and negative effects on the state's fiscal system. Particular attention is given to analysis of main objectives of budget-tax or tax-budget policy, which is more commonly used in the Republic of Azerbaijan and the ways to achieve the effectiveness of budget system. Further, the paper notes the importance of applying SWOT analysis method in order to identify the the strengths and weaknesses of the state, as well as its possibilities and threats. At the end, by investigating the given data on the state budget of Azerbaijan Republic, the author summarizes SWOT analysis, and contracts a table that combines the strengths and weaknesses of the fiscal policy, and also demonstrates the opportunities and threats facing the Republic of Azerbaijan.