Abstract
In this article, we will try to identify the corruption risks in the state budget of Azerbaijan and show ways to overcome them. To substantiate our claims, we will refer to the Law of the Republic of Azerbaijan on the Execution of the State Budget of the Republic of Azerbaijan for 2020 (hereinafter the Law), the Draft Law of the Republic of Azerbaijan on the Execution of the State Budget of the Republic of Azerbaijan for 2020, and the Opinion of the Chamber of Accounts on the Annual Report on the Execution of the State Budget for 2020. There are potential corruption risks in the 2020 state budget. Risk 1: Budget funds are transferred directly to the executor without a tender. Risk 2: Budget funds are disproportionate, mostly spent at the end of the year. Risk 3: The executive makes fundamental amendments in the budget execution process without the consent of parliament. Risk 4. Balances (debts) on revenues provided to the state budget are increasing. Risk 5. The management of the balance of the single treasury account is not transparent and accountable. Risk 6: Billions of manats of unallocated funds, which are included in the budget in the name of unforeseen one-time expenditures.
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