{"id":6430,"date":"2022-11-28T10:52:53","date_gmt":"2022-11-28T06:52:53","guid":{"rendered":"https:\/\/yusif.az\/main\/?p=6430"},"modified":"2022-11-29T10:36:43","modified_gmt":"2022-11-29T06:36:43","slug":"dovl%c9%99t-qullugu-maliyy%c9%99-nazirliyi-musahib%c9%99sind%c9%99-veril%c9%99n-suallar-v%c9%99-cavablari","status":"publish","type":"post","link":"https:\/\/yusif.az\/main\/?p=6430","title":{"rendered":"D\u00f6vl\u0259t Qullu\u011fu-Maliyy\u0259 Nazirliyi M\u00fcsahib\u0259sind\u0259 Veril\u0259n Suallar v\u0259 Cavablar\u0131"},"content":{"rendered":"<blockquote>\n<h3 style=\"text-align: center;\"><strong>MAL\u0130YY\u018f NAZ\u0130RL\u0130Y\u0130- M\u00fcsahib\u0259 sual Cavab<\/strong><\/h3>\n<p>1) Maliyy\u0259 Nazirliyinin f\u0259aliyy\u0259t istiqam\u0259tl\u0259ri hans\u0131lard\u0131r?<\/p>\n<p><strong>2) Maliyy\u0259 Nazirliyi n\u0259 vaxt yarad\u0131l\u0131b v\u0259 ilk maliyy\u0259 naziri kim olmu\u015fdur?<br \/>\n<\/strong> (AXC d\u00f6vr\u00fcnd\u0259)<\/p>\n<p>\u00d6lk\u0259nin maliyy\u0259 sisteminin t\u0259\u015fkilin\u0259 v\u0259 t\u0259nziml\u0259nm\u0259sin\u0259 bilavasit\u0259 r\u0259hb\u0259rlik ed\u0259n hakimiyy\u0259t orqan\u0131.<strong>1918-ci il may\u0131n 28-d\u0259<\/strong> Az\u0259rbaycan <strong>Milli \u015eurasn\u0131n<\/strong> q\u0259rar\u0131 il\u0259\u00a0F\u0259t\u0259li Xan Xoyski\u00a0t\u0259r\u0259f\u0131nd\u0259n\u00a0Tiflisd\u0259\u00a0yarad\u0131lm\u0131\u015f 1-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 <strong>ilk maliyy\u0259 naziri<\/strong> v\u0259 <strong>xalq maarifi naziri <\/strong>v\u0259zif\u0259l\u0259rinin icras\u0131\u00a0<strong>N\u0259sib b\u0259y Yusifb\u0259yliy\u0259<\/strong><strong>\u00a0<\/strong>tap\u015f\u0131r\u0131lm\u0131\u015fd\u0131. H\u0259min il <strong>iyunun 17-<\/strong>d\u0259\u00a0F.X.Xoyskinin\u00a0G\u0259nc\u0259d\u0259\u00a0t\u0259\u015fkil etdiyi <strong>2-ci h\u00f6kum\u0259t<\/strong> kabin\u0259sind\u0259 maliyy\u0259 naziri v\u0259zif\u0259sin\u0259\u00a0<strong>\u018fbd\u00fcl\u0259li b\u0259y \u018fmircanov<\/strong><strong>\u00a0<\/strong>t\u0259yin olunmu\u015fdu. 1918-ci ilin sentyabr\u0131nda\u00a0Qafqaz \u0130slam Ordusu\u00a0Bak\u0131n\u0131 azad etdikd\u0259n v\u0259 Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti h\u00f6kum\u0259ti Bak\u0131ya k\u00f6\u00e7d\u00fckd\u0259n sonra <strong>oktyabr\u0131n 6-da<\/strong> F.X.Xoyskinin <strong>2-ci h\u00f6kum\u0259t<\/strong> kabin\u0259sind\u0259 d\u0259yi\u015fiklikl\u0259r edil\u0259rk\u0259n maliyy\u0259 naziri v\u0259zif\u0259si\u00a0<strong>M\u0259mm\u0259d H\u0259s\u0259n Hac\u0131nskiy\u0259<\/strong>\u00a0tap\u015f\u0131r\u0131ld\u0131. Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti Parlamenti yarad\u0131ld\u0131qdan (1918, dekabr) sonra F.X.Xoyskinin <strong>dekabr\u0131n 26-da <\/strong>Parlamentin tap\u015f\u0131r\u0131\u011f\u0131 il\u0259 t\u0259\u015fkil etdiyi\u00a03-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0maliyy\u0259 naziri v\u0259zif\u0259sini\u00a0Slavyan-Rus C\u0259miyy\u0259tind\u0259n\u00a0olan <strong>\u0130.Protasov<\/strong> tutdu. F.X.Xoyskinin kabin\u0259si <strong>istefa<\/strong> verdikd\u0259n sonra <strong>1919-cu il aprelin 14-d\u0259<\/strong> N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a04-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0bu v\u0259zif\u0259y\u0259 <strong>\u018flia\u011fa H\u0259s\u0259nov,<\/strong> <strong>1919-cu ilin dekabr\u0131n 24-d\u0259<\/strong> N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a0be\u015finci h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0is\u0259\u00a0<strong>R\u0259\u015fid b\u0259y Qaplanov<\/strong>\u00a0t\u0259yin olundular.<\/p>\n<p><strong>3) Maliyy\u0259 Nazirliyinin yeni esasnam\u0259si n\u0259 vaxt q\u0259bul edilmi\u015fdir?<\/strong><\/p>\n<ul>\n<li>9 fevral 2009<\/li>\n<\/ul>\n<p><strong>4) Haz\u0131rda maliyy\u0259 naziri v\u0259 onun birinci m\u00fcavini kimdir?<\/strong><\/p>\n<ul>\n<li>Samir \u015e\u0259rifov, Az\u0259r Bayramov<\/li>\n<\/ul>\n<p>5) Maliyy\u0259 Nazirliyinin t\u0259rkibin\u0259 daxil olan struktur vahidl\u0259ri hans\u0131lard\u0131r?<\/p>\n<p>6) Maliyy\u0259 Nazirliyinin v\u0259zif\u0259l\u0259rini say\u0131n.<\/p>\n<p><strong>7) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?<\/strong><\/p>\n<p>&#8211; 01 yanvar-31 dekabr<\/p>\n<p><strong>8) D\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131n\u0131 nazirliyin hans\u0131 orqan\u0131 h\u0259yata ke\u00e7irir?<\/strong><\/p>\n<p><strong>B\u00fcdc\u0259nin icras\u0131, kassa icras\u0131 (budget execution)<\/strong>\u00a0\u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131 Maliyy\u0259 Nazirliyinin tabeliyind\u0259ki <strong>D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131q agentliyi <\/strong>vasit\u0259sil\u0259 h\u0259yata ke\u00e7irilir.<\/p>\n<p>D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131n\u0131n \u00f6hd\u0259sind\u0259 olan <strong>na\u011fd pul v\u0259saiti<\/strong> onun m\u00fcv\u0259kkil banklardak\u0131 <strong>vahid hesab\u0131nda<\/strong> saxlan\u0131l\u0131r.<\/p>\n<p><strong>Vahid x\u0259zin\u0259 hesab\u0131n\u0131n<\/strong> idar\u0259 edilm\u0259sinin v\u0259 bu hesabdan v\u0259saitin silinm\u0259sin\u0259 <strong>s\u0259r\u0259ncam<\/strong> verilm\u0259sinin <strong>m\u00fcst\u0259sna<\/strong> s\u0259lahiyy\u0259ti <strong>d\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131na<\/strong> m\u0259xsusdur.<\/p>\n<p><strong>B\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131<\/strong> \u0259ld\u0259 etdikl\u0259ri <em>b\u00fcdc\u0259<\/em> v\u0259 <em>b\u00fcdc\u0259d\u0259nk\u0259nar g\u0259lirl\u0259ri<\/em> <strong>tam<\/strong> h\u0259cmd\u0259 v\u0259 <strong>vaxt\u0131nda<\/strong> vahid x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcrm\u0259lidirl\u0259r. <strong>D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131<\/strong> bar\u0259d\u0259 <strong>ayl\u0131q<\/strong> <strong>hesabat<\/strong> hesabat ay\u0131ndan <strong>sonrak\u0131 ay\u0131n 25-d\u0259k<\/strong> t\u0259rtib olunur v\u0259 <strong>m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na<\/strong> t\u0259qdim edilir.<\/p>\n<p><strong>9) B\u00fcdc\u0259 k\u0259siri n\u0259dir v\u0259 onun aradan qald\u0131r\u0131lmas\u0131 yollar\u0131 hans\u0131lard\u0131r?<\/strong><\/p>\n<p>B\u00fcdc\u0259 k\u0259siri \u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lir v\u0259 x\u0259rcl\u0259rinin m\u0259nfi saldosudur.<\/p>\n<p>B\u00fcdc\u0259 k\u0259sirinin s\u0259b\u0259bl\u0259ri a\u015fa\u011f\u0131dak\u0131lar ola bil\u0259r:<\/p>\n<p>\u2013 <em>d\u00f6vl\u0259t x\u0259rcl\u0259rinin artmas\u0131<\/em> \u2013 h\u0259m planla\u015fd\u0131r\u0131lm\u0131\u015f, m\u0259s\u0259l\u0259n, iqtisadiyyat\u0131n modernizasiyas\u0131, milli proqramlar\u0131n h\u0259yata ke\u00e7irilm\u0259si v\u0259 s., h\u0259m d\u0259 f\u00f6vq\u0259l: t\u0259bii f\u0259lak\u0259tl\u0259r, m\u00fcharib\u0259l\u0259r v\u0259 s.;<\/p>\n<p>\u2013 <em>iqtisadi b\u00f6hran, t\u0259n\u0259zz\u00fcl<\/em>, ixrac olunan mallar\u0131n, m\u0259s\u0259l\u0259n, xammal, el\u0259c\u0259 d\u0259 elektronika v\u0259 s. qiym\u0259tl\u0259rinin d\u00fc\u015fm\u0259si s\u0259b\u0259bind\u0259n d\u00f6vl\u0259t g\u0259lirl\u0259rinin azalmas\u0131;<\/p>\n<p>\u2013 <em>d\u00f6vl\u0259t siyas\u0259tinin v\u0259 maliyy\u0259 sisteminin \u00a0effektiv olmamas\u0131<\/em>.<\/p>\n<ul>\n<li><em>A\u015fa\u011f\u0131 vergi, k\u00f6lg\u0259 bazar\u0131n y\u00fcks\u0259li\u015fi. \u00a0<\/em><\/li>\n<\/ul>\n<p>\u2013 <em>y\u00fcks\u0259k b\u00fcdc\u0259 x\u0259rcl\u0259ri, d\u00f6vl\u0259t sektorunda r\u00fc\u015fv\u0259txorluq;<\/em><\/p>\n<p>\u2013 <em>vergi siyas\u0259tinin effektiv olmamas\u0131, n\u0259tic\u0259d\u0259 iqtisadiyyatda k\u00f6lg\u0259 sektorunun artmas\u0131;<\/em><\/p>\n<ul>\n<li>b\u00fcdc\u0259 k\u0259siri il\u0259 v\u0259sait \u00e7at\u0131\u015fmazl\u0131\u011f\u0131 anlay\u0131\u015flar\u0131 eyni deyil. Bir qayda olaraq, <strong>real b\u00fcdc\u0259 k\u0259siri<\/strong> <strong>planla\u015fd\u0131rma<\/strong> xarakteri da\u015f\u0131y\u0131r: onun maksimal parametrl\u0259ri q\u0259bul edilir v\u0259 t\u0259sdiq olunur;<\/li>\n<\/ul>\n<p>B\u00fcdc\u0259 k\u0259sirini azaltma\u011f\u0131n bir ne\u00e7\u0259 \u00fcsulu var.<\/p>\n<p><strong>Birincisi,<\/strong>\u00a0<em>pullar\u0131n emissiyas\u0131<\/em> yolu il\u0259. Bu, inflyasiyaya, y\u0259ni d\u00f6vriyy\u0259d\u0259ki pulun d\u0259y\u0259rsizl\u0259\u015fm\u0259sin\u0259 v\u0259 milli valyutaya inam\u0131n azalmas\u0131na g\u0259tirib \u00e7\u0131xar\u0131r.<\/p>\n<p><strong>\u0130kincisi,<\/strong>\u00a0<em>\u0259lav\u0259 vergil\u0259rin t\u0259tbiqi,<\/em> o c\u00fcml\u0259d\u0259n \u0259halinin m\u00fc\u0259yy\u0259n t\u0259b\u0259q\u0259l\u0259ri (\u201cvarl\u0131lar \u00fc\u00e7\u00fcn vergi\u201d), \u015firk\u0259tl\u0259rin m\u00fc\u0259yy\u0259n f\u0259aliyy\u0259tl\u0259ri \u00fc\u00e7\u00fcn (siqaret istehsal\u0131) v\u0259 s.<\/p>\n<p><strong>\u00dc\u00e7\u00fcnc\u00fcs\u00fc,<\/strong>\u00a0<em>b\u00fcdc\u0259 sekvestrasiyas\u0131<\/em> \u2013 x\u0259rcl\u0259rin azald\u0131lmas\u0131. Lakin burada da ehtiyatl\u0131 olmaq laz\u0131md\u0131r: m\u0259s\u0259l\u0259n, sosial sektorda bu metod c\u0259miyy\u0259td\u0259 g\u0259rginliyin artmas\u0131na s\u0259b\u0259b ola bil\u0259r.<\/p>\n<p>B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn <em>h\u0259m daxili, h\u0259m d\u0259 xarici <\/em><strong>borclardan<\/strong> istifad\u0259 edil\u0259 bil\u0259r, bunun \u00fc\u00e7\u00fcn maliyy\u0259 bazar\u0131na d\u00f6vl\u0259t\u0259 m\u0259xsus olan <strong>qiym\u0259tli ka\u011f\u0131zlar<\/strong> burax\u0131l\u0131r. Bundan \u0259lav\u0259, g\u0259lir madd\u0259l\u0259rind\u0259n biri kimi <strong>d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n sat\u0131lmas\u0131<\/strong> da \u00e7\u0131x\u0131\u015f ed\u0259 bil\u0259r: <em>qiym\u0259tli metal v\u0259 da\u015f ehtiyatlar\u0131, torpaq v\u0259 t\u0259bii s\u0259rv\u0259tl\u0259r, habel\u0259 d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rinin \u00f6z\u0259ll\u0259\u015fdirilm\u0259si<\/em>.<\/p>\n<p><strong><br \/>\n10) B\u00fcdc\u0259 g\u0259lirl\u0259ri hans\u0131 m\u0259nb\u0259l\u0259rd\u0259n maliyy\u0259l\u0259\u015fir?<\/strong><\/p>\n<ul>\n<li>9.1.1. <strong>d\u00f6vl\u0259t<\/strong> <strong>vergil\u0259ri<\/strong>;<\/li>\n<li>9.1.2. <strong>qrantlar<\/strong>;<\/li>\n<li>9.1.3 dig\u0259r <strong>g\u0259lirl\u0259r<\/strong>;<\/li>\n<li>9.1.4. <strong><em>daxili<\/em><\/strong> v\u0259 <strong><em>xarici<\/em><\/strong> m\u0259nb\u0259l\u0259rd\u0259n al\u0131nan <strong>qrantlar<\/strong> v\u0259 <strong>transfertl\u0259r<\/strong>;<\/li>\n<li>9.1.5. Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>qanunvericiliyi<\/strong> il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n dig\u0259r <strong>daxilolmalar<\/strong>.<\/li>\n<\/ul>\n<p><strong><br \/>\n11) B\u00fcdc\u0259 t\u0259rtibi prosesind\u0259 i\u015ftirak ed\u0259n t\u0259\u015fkilatlar hans\u0131lard\u0131r?<\/strong><\/p>\n<ul>\n<li>M\u0259rk\u0259zi v\u0259 yerli icra hakimiyy\u0259ti orqanlar\u0131 v\u0259 onlar\u0131n struktur b\u00f6lm\u0259l\u0259ri,<\/li>\n<li>b\u00fcdc\u0259 g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n orqanlar,<\/li>\n<li>d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n v\u0259 (v\u0259 ya) maliyy\u0259 yard\u0131m\u0131 alan t\u0259\u015fkilatlar,<\/li>\n<li>b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 v\u0259 vergi \u00f6d\u0259yicil\u0259ri,<\/li>\n<li>z\u0259rur\u0259t yarand\u0131qda, b\u0259l\u0259diyy\u0259l\u0259r.<\/li>\n<\/ul>\n<p><strong>12) Sekvestr hans\u0131 x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 t\u0259tbiq edil\u0259 bilm\u0259z?<\/strong><\/p>\n<p><strong>13) B\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 hans\u0131lard\u0131r?<\/strong><\/p>\n<ul>\n<li>D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondu;<\/li>\n<li>\u018fhalinin M\u0259\u015f\u011fullu\u011funa K\u00f6m\u0259k Fondu v\u0259<\/li>\n<li>\u018flill\u0259rin Sosial M\u00fcdafi\u0259 Fondu.<\/li>\n<li>D\u00f6vl\u0259t Yol Fondu,<\/li>\n<li>Sahibkarl\u0131\u011fa K\u00f6m\u0259k Milli Fondu,<\/li>\n<li>Neft Fondu,<\/li>\n<li>T\u0259bi\u0259ti M\u00fchafiz\u0259 Ehtiyat Fondu,<\/li>\n<li>Me\u015f\u0259l\u0259rin Qorunub Saxlan\u0131lmas\u0131 v\u0259 T\u0259krar \u0130stehsal\u0131 Fondu<\/li>\n<\/ul>\n<p><strong><br \/>\n14) \u00dcmumi daxili m\u0259hsul v\u0259 \u00fcmumi milli m\u0259hsulun ingilis dilind\u0259 adlar\u0131 bir<br \/>\nne\u00e7\u0259 d\u0259f\u0259 m\u00fcsahib\u0259d\u0259 soru\u015fulub.<\/strong><\/p>\n<p><strong><br \/>\n15) M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259saitl\u0259ri hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 oluna<br \/>\nbilm\u0259z?<\/strong><\/p>\n<p>M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n <strong>v\u0259saiti<\/strong> <strong>t\u0259yinat\u0131 \u00fczr\u0259<\/strong> <strong>istifad\u0259 olunmal\u0131d\u0131r<\/strong> v\u0259 onlar\u0131n ba\u015fqa m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn <strong>x\u0259rcl\u0259nm\u0259sin\u0259<\/strong> <strong>yol verilmir<\/strong>.<\/p>\n<ul>\n<li>H\u0259min v\u0259saitin <strong>t\u0259yinat\u0131 \u00fczr\u0259<\/strong> istifad\u0259 <strong>edilm\u0259m\u0259sin\u0259<\/strong> g\u00f6r\u0259 <strong>v\u0259zif\u0259li \u015f\u0259xsl\u0259r<\/strong> Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259<\/strong> v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>\u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259<\/strong> uy\u011fun olaraq <strong>m\u0259suliyy\u0259t<\/strong> da\u015f\u0131y\u0131rlar.<\/li>\n<\/ul>\n<p><strong><br \/>\n16) B\u00fcdc\u0259nin haz\u0131rlanmas\u0131ndan t\u0259sdiq olunmas\u0131na q\u0259d\u0259r ged\u0259n prosesin<br \/>\nard\u0131c\u0131ll\u0131\u011f\u0131n\u0131 m\u00fctl\u0259q \u0259zb\u0259rl\u0259yin. Bu sual b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir.<br \/>\n<\/strong><\/p>\n<p><strong>17) B\u00fcdc\u0259ni hans\u0131 d\u00f6vl\u0259t orqan\u0131 t\u0259sdiq edir?<\/strong><\/p>\n<ul>\n<li>N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 <strong>d\u00f6vl\u0259t b\u00fcdc\u0259si<\/strong> haqq\u0131nda <strong>qanun layih\u0259si<\/strong> ona <strong>\u0259lav\u0259<\/strong> edilmi\u015f dig\u0259r <strong>s\u0259n\u0259dl\u0259rl\u0259<\/strong> <strong>birlikd\u0259<\/strong> cari ilin <strong>oktyabr ay\u0131n\u0131n 15-d\u0259n<\/strong> <strong>gec olmayaraq<\/strong> Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Konstitusiyas\u0131n\u0131n<\/strong> 109-cu madd\u0259sinin 2-ci b\u0259ndin\u0259 uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Milli M\u0259clisinin m\u00fczakir\u0259sin\u0259<\/strong> v\u0259 <strong>t\u0259sdiqin\u0259<\/strong> <strong>t\u0259qdim edilir.<\/strong><\/li>\n<\/ul>\n<p><strong><br \/>\n18) B\u00fcdc\u0259d\u0259 t\u0259sdiq olunan ay\u0131rmalar n\u0259dir v\u0259 bu ay\u0131rmalar hans\u0131 x\u0259rcl\u0259rin<br \/>\nmaliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 s\u0259rf edilir?<\/strong><\/p>\n<ul>\n<li><strong>qanunvericilikl\u0259<\/strong> t\u0259sdiq olunan v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259rd\u0259 <strong>madd\u0259l\u0259r<\/strong> \u00fczr\u0259 <strong>x\u0259rcl\u0259n\u0259 bil\u0259c\u0259k v\u0259saitin yuxar\u0131 h\u0259ddi;<\/strong><\/li>\n<li><strong>H\u0259r ilin<\/strong> d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 <strong><em>t\u0259sdiq edilmi\u015f ay\u0131rmalar<\/em><\/strong> h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn <strong>x\u0259rcl\u0259rin <em>\u0259n y\u00fcks\u0259k h\u0259ddini<\/em><\/strong> g\u00f6st\u0259rir. <strong>\u0130l \u0259rzind\u0259<\/strong> faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar <strong>istisna<\/strong> olmaqla, h\u0259min h\u0259dd\u0259n <strong>\u00e7ox ola bilm\u0259z<\/strong>.<\/li>\n<\/ul>\n<p><strong>19) Yerli b\u00fcdc\u0259 n\u0259dir v\u0259 nec\u0259 t\u0259sdiq edilir?<\/strong><\/p>\n<ul>\n<li>Yerli b\u00fcdc\u0259 <strong>b\u0259l\u0259diyy\u0259<\/strong> statusuna uy\u011fun olaraq <strong>\u00f6z\u00fcn\u00fcidar\u0259etm\u0259<\/strong> prinsipl\u0259rini realla\u015fd\u0131rmaq, b\u0259l\u0259diyy\u0259l\u0259rin Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Konstitusiyas\u0131<\/strong> v\u0259 <strong>qanunlar\u0131<\/strong> il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f s\u0259lahiyy\u0259tl\u0259rini h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn formala\u015fan v\u0259 istifad\u0259 olunan <strong>maliyy\u0259 v\u0259saitidir.<\/strong><\/li>\n<li>Yerli b\u00fcdc\u0259nin <strong>t\u0259rtibi<\/strong> v\u0259 <strong>icras\u0131<\/strong> b\u00fcdc\u0259 sisteminin <strong>qanunvericilikl\u0259<\/strong> m\u00fc\u0259yy\u0259n edilmi\u015f <strong>\u00fcmumi prinsipl\u0259ri <\/strong>\u0259sas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131nda t\u0259tbiq olunan <strong>b\u00fcdc\u0259 t\u0259snifat\u0131na<\/strong> uy\u011fun olaraq h\u0259yata ke\u00e7irilir.<\/li>\n<li>Yerli b\u00fcdc\u0259nin <strong>m\u00fcst\u0259qilliyi<\/strong><\/li>\n<li><strong><em>\u00f6z m\u0259daxil m\u0259nb\u0259l\u0259rinin<\/em><\/strong> v\u0259<\/li>\n<li><strong><em>b\u0259l\u0259diyy\u0259nin yerli b\u00fcdc\u0259 v\u0259saitin\u0259 s\u0259r\u0259ncam verm\u0259k <\/em><\/strong>bar\u0259d\u0259 <strong>m\u00fcst\u0259sna h\u00fcququnun<\/strong> olmas\u0131 il\u0259 t\u0259min edilir.<\/li>\n<li>B\u0259l\u0259diyy\u0259l\u0259rin <strong>m\u00fcraci\u0259ti<\/strong> v\u0259 <strong>qanunvericilikl\u0259<\/strong> n\u0259z\u0259rd\u0259 tutulmu\u015f hallar <strong>istisna<\/strong> olmaqla, qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259rin b\u00fcdc\u0259 f\u0259aliyy\u0259tin\u0259 m\u00fcdaxil\u0259sin\u0259 yol <strong>verilmir<\/strong>.<\/li>\n<li>B\u0259l\u0259diyy\u0259l\u0259r maliyy\u0259 ilinin sonuna b\u00fcdc\u0259d\u0259 \u0259m\u0259l\u0259 g\u0259lmi\u015f <strong>s\u0259rb\u0259st maliyy\u0259 qal\u0131qlar\u0131na<\/strong> <strong>m\u00fcst\u0259qil<\/strong> s\u0259r\u0259ncam verirl\u0259r.<\/li>\n<li>B\u0259l\u0259diyy\u0259l\u0259r yerli b\u00fcdc\u0259l\u0259rin <strong>t\u0259rtibind\u0259<\/strong>, <strong>t\u0259sdiqind\u0259<\/strong> v\u0259 <strong>icras\u0131nda<\/strong> <strong>m\u00fcst\u0259qildirl\u0259r<\/strong>.<\/li>\n<\/ul>\n<p><strong>20) Sosial demoqrafik \u0259hali qruplar\u0131 n\u0259dir v\u0259 bu qrupa hans\u0131 \u0259hali kateqoriyas\u0131<br \/>\naid edilir?<\/strong><\/p>\n<p><strong> \u2013 ya\u015f-cins \u0259lam\u0259tl\u0259rin\u0259, sosial v\u0259ziyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259<\/strong>\u00a0f\u0259rql\u0259n\u0259n \u0259hali qruplar\u0131 (<em>\u0259m\u0259k qabiliyy\u0259tli \u0259hali, pensiya\u00e7\u0131lar, \u0259lill\u0259r, u\u015faqlar<\/em> v\u0259 s.).<\/p>\n<p><strong><br \/>\n21) Az\u0259rbaycan Respublikas\u0131n\u0131n hans\u0131 ehtiyat fondlar\u0131 var?<\/strong><\/p>\n<ul>\n<li><strong>D\u00f6vl\u0259t<\/strong> b\u00fcdc\u0259sind\u0259, <strong>Nax\u00e7\u0131van<\/strong> Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 <strong>yerli<\/strong> b\u00fcdc\u0259l\u0259rd\u0259 <strong><em>n\u0259z\u0259rd\u0259 tutulmayan<\/em><\/strong> x\u0259rcl\u0259r,<\/li>\n<li>habel\u0259 <strong>d\u00f6vl\u0259t<\/strong> v\u0259 <strong>yerli<\/strong> \u0259h\u0259miyy\u0259tli t\u0259dbirl\u0259rin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn <strong>d\u00f6vl\u0259t b\u00fcdc\u0259sinin<\/strong>, Az\u0259rbaycan Respublikas\u0131 <strong>Prezidentinin<\/strong>, Nax\u00e7\u0131van Muxtar Respublikas\u0131 <strong>b\u00fcdc\u0259sinin<\/strong> v\u0259 <strong>yerli b\u00fcdc\u0259l\u0259rin<\/strong> <em>m\u0259bl\u0259\u011fi m\u00fc\u0259yy\u0259n edil\u0259n <\/em><strong>ehtiyat fondlar\u0131<\/strong> yarad\u0131la bil\u0259r.<\/li>\n<li>Reserve fund &#8211; Kommersiya banklar\u0131n\u0131n <strong>m\u0259cburi<\/strong> qaydada yarad\u0131lan v\u0259 bir qayda olaraq <strong>m\u00fc\u0259yy\u0259n edilmi\u015f normativl\u0259r<\/strong> \u0259sas\u0131nda <em>il \u0259rzind\u0259, yaxud illik m\u00fchasibat hesabat\u0131<\/em> bank\u0131n t\u0259sis\u00e7il\u0259rinin (pay\u00e7\u0131lar\u0131n\u0131n) \u00fcmumi y\u0131\u011f\u0131nca\u011f\u0131 t\u0259r\u0259\ufb01nd\u0259n <strong>t\u0259sdiq<\/strong> edildikd\u0259n sonra <strong>m\u0259nf\u0259\u0259td\u0259n ay\u0131rmalar <\/strong>hesab\u0131na yaranan fonddur.<\/li>\n<li>D\u00f6vl\u0259t b\u00fcdc\u0259sinin Ehtiyat Fondunun v\u0259saitind\u0259n <strong>istifad\u0259 qaydalar\u0131<\/strong> <strong>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,<\/strong><\/li>\n<li>Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin Ehtiyat Fondundan <strong>istifad\u0259 qaydalar\u0131<\/strong> <strong>Nax\u00e7\u0131van<\/strong> Muxtar Respublikas\u0131n\u0131n <strong>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,<\/strong><\/li>\n<li>yerli b\u00fcdc\u0259l\u0259rin ehtiyat fondlar\u0131n\u0131n v\u0259saitl\u0259rind\u0259n <strong>istifad\u0259 qaydalar\u0131<\/strong> is\u0259 <strong>b\u0259l\u0259diyy\u0259l\u0259r<\/strong> t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir.<\/li>\n<li><strong>D\u00f6vl\u0259t B\u00fcdc\u0259sinin Ehtiyat Fondu<\/strong><\/li>\n<li><strong>A.R.Prezidentinin Ehtiyat Fondu<\/strong><\/li>\n<\/ul>\n<p><strong>22) D\u00f6vl\u0259t b\u00fcdc\u0259sinin ehtiyat fondu il\u0259 prezdentin ehtiyat fondunun v\u0259saitl\u0259ri<br \/>\nd\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin ne\u00e7\u0259 faizi miqdar\u0131nda t\u0259\u015fkil edil\u0259 bil\u0259r? Bu sual<br \/>\nda b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir. \u00dcmumiyy\u0259tl\u0259, ehtiyat fondlar\u0131 haqq\u0131nda<br \/>\nyax\u015f\u0131 oxuyun.<\/strong><\/p>\n<ul>\n<li>D\u00f6vl\u0259t b\u00fcdc\u0259sinin <strong>Ehtiyat Fondunun<\/strong> v\u0259saitinin <strong>h\u0259cmi<\/strong> d\u00f6vl\u0259t b\u00fcdc\u0259si <strong>g\u0259lirl\u0259rinin<\/strong> <strong>5 faizind\u0259n<\/strong> art\u0131q <strong>olmamaqla<\/strong>, <em>\u0259vv\u0259lki ild\u0259<\/em> bu Fondun <strong>x\u0259rcinin<\/strong> faktiki icras\u0131 <strong>n\u0259z\u0259r\u0259 al\u0131nmaqla<\/strong> m\u00fc\u0259yy\u0259n edilir.<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saitinin <strong>h\u0259cmi<\/strong> d\u00f6vl\u0259t b\u00fcdc\u0259si <strong>g\u0259lirl\u0259rinin<\/strong> <strong>2 faizind\u0259n<\/strong> \u00e7ox <strong>olmamaqla<\/strong> m\u00fc\u0259yy\u0259n edilir. Bu Fondun v\u0259saiti \u00f6lk\u0259nin <strong>sosial<\/strong>&#8211;<strong>iqtisadi<\/strong> h\u0259yat\u0131nda <em>m\u00fch\u00fcm \u0259h\u0259miyy\u0259t k\u0259sb ed\u0259n t\u0259dbirl\u0259r\u0259<\/em> y\u00f6n\u0259ldilir.<\/li>\n<li><strong>Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun<\/strong> v\u0259saiti <em>\u00f6lk\u0259d\u0259 <\/em><strong><em>se\u00e7kil\u0259rin<\/em><\/strong><em> v\u0259 <\/em><strong><em>referendumlar\u0131n<\/em><\/strong><em> ke\u00e7irilm\u0259sin\u0259<\/em>, habel\u0259 Az\u0259rbaycan Respublikas\u0131 Prezidentinin <strong><em>f\u0259aliyy\u0259tinin t\u0259bli\u011fi<\/em><\/strong> m\u0259qs\u0259dil\u0259 x\u0259rcl\u0259n\u0259 <strong>bilm\u0259z<\/strong>.<\/li>\n<li><strong>Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun<\/strong> v\u0259saiti <strong>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n s\u0259r\u0259ncamlar\u0131<\/strong> il\u0259 <em>m\u00fc\u0259yy\u0259n edilmi\u015f x\u0259rcl\u0259rin<\/em> <strong>maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259<\/strong> istifad\u0259 olunur.<\/li>\n<\/ul>\n<p><strong><br \/>\n23) D\u00f6vl\u0259t b\u00fcdc\u0259sinin x\u0259rcl\u0259rin\u0259 hans\u0131 x\u0259rcl\u0259r daxildir?<\/strong><\/p>\n<p>.<\/p>\n<ul>\n<li><em>cari <\/em><strong><em>x\u0259rcl\u0259r<\/em><\/strong><em>, <\/em><\/li>\n<li><em>o c\u00fcml\u0259d\u0259n <\/em><strong><em>\u0259m\u0259k haqq\u0131<\/em><\/strong><em>, \u0259m\u0259k haqq\u0131na <\/em><strong><em>\u00fcst\u0259lik<\/em><\/strong><em>,<\/em><\/li>\n<li><em> pensiya v\u0259 ba\u015fqa <\/em><strong><em>sosial m\u00fcavin\u0259tl\u0259r<\/em><\/strong><em> v\u0259 \u00f6d\u0259ni\u015fl\u0259r, <\/em><\/li>\n<li><strong><em>mallar\u0131n sat\u0131n al\u0131nmas\u0131<\/em><\/strong><em> v\u0259 ba\u015fqa xidm\u0259tl\u0259r \u00fczr\u0259 x\u0259rcl\u0259r, <\/em><\/li>\n<li><strong><em>faiz<\/em><\/strong><em> \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r, <\/em><\/li>\n<li><strong><em>qrantlar<\/em><\/strong><em>, <\/em><strong><em>subsidiyalar<\/em><\/strong><em> v\u0259 cari <\/em><strong><em>k\u00f6\u00e7\u00fcrm\u0259l\u0259r<\/em><\/strong><em>; <\/em><\/li>\n<\/ul>\n<p>10.1.2.<\/p>\n<ul>\n<li>\u0259sasl\u0131 x\u0259rcl\u0259r,<\/li>\n<li>o c\u00fcml\u0259d\u0259n \u0259sas v\u0259saitl\u0259rin al\u0131nmas\u0131,<\/li>\n<li>kapital qoyulu\u015flar\u0131 v\u0259 s\u0259hml\u0259rin al\u0131nmas\u0131;<\/li>\n<\/ul>\n<p>10.1.3.<\/p>\n<ul>\n<li>kreditl\u0259r \u00fczr\u0259 borclara,<\/li>\n<li>faizl\u0259r\u0259 xidm\u0259t x\u0259rcl\u0259ri v\u0259 layih\u0259l\u0259rd\u0259 pay i\u015ftirak\u0131.<\/li>\n<\/ul>\n<p>10.2. <strong>B\u00fcdc\u0259 x\u0259rcl\u0259ri<\/strong> m\u00fcvafiq <strong><em>b\u00fcdc\u0259 t\u0259snifat\u0131na<\/em><\/strong><em> uy\u011fun olaraq<\/em> <strong>t\u0259sdiq olunmu\u015f b\u00fcdc\u0259 ay\u0131rmalar\u0131 h\u0259ddind\u0259<\/strong> <em>cari, investisiya, innovasiya v\u0259 dig\u0259r x\u0259rcl\u0259rin<\/em> maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 y\u00f6n\u0259ldilir.<\/p>\n<p>10.3<strong>. <\/strong><a id=\"post-6430-_Hlk116150736\"><\/a><strong>H\u0259r ilin<\/strong> d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 <strong><em>t\u0259sdiq edilmi\u015f ay\u0131rmalar<\/em><\/strong> h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn <strong>x\u0259rcl\u0259rin <em>\u0259n y\u00fcks\u0259k h\u0259ddini<\/em><\/strong> g\u00f6st\u0259rir. <strong>\u0130l \u0259rzind\u0259<\/strong> faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar <strong>istisna<\/strong> olmaqla, h\u0259min h\u0259dd\u0259n <strong>\u00e7ox ola bilm\u0259z<\/strong>.<\/p>\n<p>10.4. H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259si \u00fczr\u0259 t\u0259sdiq edilmi\u015f <strong>ay\u0131rmalar\u0131n icra m\u00fcdd\u0259ti<\/strong> , bu Qanunun 6.6-c\u0131 madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, b\u00fcdc\u0259 ilinin sonunda <strong>ba\u015fa \u00e7at\u0131r<\/strong>.<\/p>\n<p><strong>24) D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n d\u00f6vl\u0259t orqanlar\u0131<br \/>\nhans\u0131lard\u0131r?<\/strong><\/p>\n<p><strong><br \/>\n25) D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n hans\u0131 hallarda v\u0259 nec\u0259 bax\u0131l\u0131r?<\/strong><\/p>\n<p>23.1. D\u00f6vl\u0259t b\u00fcdc\u0259sinin <strong>g\u0259lirl\u0259ri<\/strong> v\u0259 <strong>x\u0259rcl\u0259ri<\/strong> aras\u0131nda <strong>tarazl\u0131\u011f\u0131n<\/strong> t\u0259min olunmas\u0131 onun <strong>t\u0259rtibinin<\/strong> v\u0259 <strong>icras\u0131n\u0131n<\/strong>, h\u0259m\u00e7inin <strong>g\u0259lir<\/strong> v\u0259 <strong>x\u0259rcl\u0259rin m\u0259bl\u0259\u011finin<\/strong> <strong>d\u0259yi\u015fdirilm\u0259si<\/strong> il\u0259 ba\u011fl\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 <strong>yenid\u0259n bax\u0131lmas\u0131n\u0131n<\/strong> <strong>m\u00fch\u00fcm<\/strong> <strong>\u015f\u0259rtidir<\/strong>.<\/p>\n<p>23.2. D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 prosesind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 <strong>yenid\u0259n bax\u0131lmas\u0131<\/strong> z\u0259rur\u0259ti yarand\u0131qda v\u0259 bu z\u0259rur\u0259tin <strong>cari il \u00fc\u00e7\u00fcn<\/strong> <strong>d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin<\/strong> <strong>t\u0259rtibi<\/strong> v\u0259 <strong>t\u0259sdiqi<\/strong> zaman\u0131 n\u0259z\u0259r\u0259 al\u0131nmas\u0131 m\u00fcmk\u00fcn <strong>olmam\u0131\u015fd\u0131rsa<\/strong>, <strong>qanunvericilik t\u0259\u015f\u0259bb\u00fcs\u00fc<\/strong> qaydas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131 <strong>Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndi<\/strong> n\u0259z\u0259r\u0259 al\u0131nmaqla <strong>cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 bar\u0259d\u0259<\/strong> Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Milli M\u0259clisi<\/strong> qar\u015f\u0131s\u0131nda <strong>m\u0259s\u0259l\u0259<\/strong> qald\u0131r\u0131la bil\u0259r.<\/p>\n<p><strong><br \/>\n26) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 hesabatlara hans\u0131 d\u00f6vl\u0259t orqan\u0131 r\u0259y verir?<\/strong><\/p>\n<p>Az\u0259rbaycan Respublikas\u0131 <strong>Hesablama Palatas\u0131<\/strong> \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 <strong>illik hesabatlara<\/strong> v\u0259 m\u00fcvafiq <strong>qanun layih\u0259l\u0259rin\u0259<\/strong> dair <strong>r\u0259y<\/strong> <strong>verir<\/strong>.<\/p>\n<p><strong><br \/>\n27) B\u00fcdc\u0259 ssudalar\u0131 n\u0259dir v\u0259 hans\u0131 m\u00fcdd\u0259t\u0259 verilir?<\/strong><\/p>\n<ul>\n<li>b\u00fcdc\u0259 <strong>ssudalar\u0131<\/strong> \u2013 <strong>d\u00f6vl\u0259t<\/strong> b\u00fcdc\u0259sin<strong>d\u0259n<\/strong> <em>Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, yerli b\u00fcdc\u0259l\u0259r\u0259, b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na, d\u00f6vl\u0259t ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259 yard\u0131m\u0131 alan dig\u0259r h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, yerli b\u00fcdc\u0259l\u0259rd\u0259n b\u0259l\u0259diyy\u0259 t\u0259\u015fkilatlar\u0131na <\/em><strong>b\u00fcdc\u0259 ili<\/strong> \u0259rzind\u0259 <strong>veril\u0259n<\/strong> v\u0259 \u0259n geci <strong>verildiyi b\u00fcdc\u0259 ilinin<\/strong> <strong>sonunad\u0259k<\/strong> <strong>qaytar\u0131lmal\u0131<\/strong> olan <strong>maliyy\u0259 v\u0259saiti;<\/strong><\/li>\n<li>b\u00fcdc\u0259 ssudalar\u0131n\u0131n verilm\u0259sind\u0259 <strong>\u0259sas m\u0259qs\u0259d<\/strong> <strong>q\u0131sam\u00fcdd\u0259tli<\/strong> <strong>na\u011fd v\u0259sait<\/strong> \u00e7at\u0131\u015fmazl\u0131\u011f\u0131n\u0131n aradan qald\u0131r\u0131lmas\u0131d\u0131r v\u0259 bu al\u0259td\u0259n \u0259sas\u0259n b\u00fcdc\u0259 sistemi daxilind\u0259, x\u00fcsusil\u0259 <em>yerli b\u00fcdc\u0259l\u0259r\u0259 m\u00fcnasib\u0259td\u0259<\/em> istifad\u0259 edilir.<\/li>\n<\/ul>\n<p><strong><br \/>\n28) Dotasiya n\u0259dir v\u0259 n\u0259 m\u0259qs\u0259dl\u0259 verilir?<\/strong><\/p>\n<p>dotasiya &#8211; <strong>d\u00f6vl\u0259t<\/strong> b\u00fcdc\u0259sin<strong>d\u0259n <em>Nax\u00e7\u0131van<\/em><\/strong><em> Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 <\/em><strong><em>yerli<\/em><\/strong><em> b\u00fcdc\u0259l\u0259r\u0259 <\/em>onlar\u0131n <strong>g\u0259lir<\/strong> v\u0259 <strong>x\u0259rcl\u0259rini<\/strong> <strong>t\u0259nziml\u0259m\u0259k<\/strong> m\u0259qs\u0259di il\u0259 <strong>\u0259v\u0259zsiz<\/strong> veril\u0259n <strong><em>maliyy\u0259 v\u0259saiti<\/em><\/strong>;<\/p>\n<p>subvensiya &#8211; <strong><em>m\u0259qs\u0259dli<\/em><\/strong><em> maliyy\u0259l\u0259\u015fdirm\u0259nin h\u0259yata ke\u00e7irilm\u0259si<\/em> \u00fc\u00e7\u00fcn <strong>d\u00f6vl\u0259t<\/strong> b\u00fcdc\u0259sin<strong>d\u0259n<\/strong> <strong>Nax\u00e7\u0131van<\/strong> Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 <strong>yerli<\/strong> b\u00fcdc\u0259l\u0259r\u0259 <strong>veril\u0259n<\/strong>, lakin <em>h\u0259min m\u0259qs\u0259d \u00fc\u00e7\u00fcn v\u0259 ya m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 <\/em><strong><em>istifad\u0259<\/em><\/strong> <strong><em>edilm\u0259dikd\u0259<\/em><\/strong> <strong>geri qaytar\u0131lan<\/strong> maliyy\u0259 v\u0259saiti;<\/p>\n<p>subsidiya &#8211; <strong>d\u00f6vl\u0259t<\/strong> b\u00fcdc\u0259sin<strong>d\u0259n<\/strong> <strong>Nax\u00e7\u0131van<\/strong> Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, <strong>yerli<\/strong> b\u00fcdc\u0259l\u0259r\u0259 v\u0259 <strong>h\u00fcquqi \u015f\u0259xsl\u0259r\u0259<\/strong> <strong>\u0259v\u0259zsiz<\/strong> veril\u0259n maliyy\u0259 v\u0259saiti;<\/p>\n<p><strong>Subsidiya v\u0259 subvensiya \u2013<\/strong> maliyy\u0259 b\u00fcdc\u0259si hesab\u0131na edil\u0259n yard\u0131mlard\u0131r. Bu terminl\u0259r d\u00f6vl\u0259t maliyy\u0259l\u0259\u015fm\u0259sin\u0259 aid edilir v\u0259 bir institutun b\u00fcdc\u0259sind\u0259n \u00a0dig\u0259rin\u0259 transfertl\u0259ri ifad\u0259 edir.<\/p>\n<p><strong>Subsidiya \u2013\u00a0<\/strong>v\u0259t\u0259nda\u015flara maddi yard\u0131m m\u0259qs\u0259dil\u0259 veril\u0259n pul miqdar\u0131d\u0131r. Bu halda bir institudan m\u00fc\u0259yy\u0259n m\u0259qs\u0259di realiz\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 m\u0259bl\u0259\u011f ayr\u0131l\u0131r. M\u0259s\u0259l\u0259n, cavan ail\u0259l\u0259rin m\u0259nzil \u0259ld\u0259 etm\u0259si \u00fc\u00e7\u00fcn, q\u0259bul olunmu\u015f proqram \u00fcz\u0259rind\u0259n subsidiya ayr\u0131l\u0131r. Bu zaman, bu proqram \u00fczr\u0259 ayr\u0131lna subsidiya m\u00fc\u0259yy\u0259n sayda insanlar\u0131n \u0259ld\u0259 etm\u0259k ist\u0259diyi m\u0259nzilin qiym\u0259tinin bir hiss\u0259sini qar\u015f\u0131lay\u0131r, yerd\u0131 qalan hiss\u0259ni ail\u0259 \u00f6z\u00fc \u00f6d\u0259m\u0259lidir.<strong>\u00a0<\/strong><\/p>\n<p><strong>Subvensiya \u2013\u00a0<\/strong>\u0130st\u0259nil\u0259n s\u0259viyy\u0259li b\u00fcdc\u0259d\u0259n yaln\u0131z m\u00fc\u0259yy\u0259n m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn ayr\u0131lm\u0131\u015f v\u0259 bu m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259nm\u0259li olan pul miqdar\u0131d\u0131r. Subsidiya il\u0259 eyni mahiyy\u0259t da\u015f\u0131salar da, a\u015fa\u011f\u0131da onlar\u0131n \u0259sas f\u0259rqi qeyd edil\u0259c\u0259k. \u0130lk \u00f6nc\u0259 onu qeyd ed\u0259k ki, v\u0259t\u0259nda\u015flar birba\u015fa subvensiya alm\u0131rlar. Subvensiya yaln\u0131z bir b\u00fcdc\u0259d\u0259n dig\u0259rin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u0259n pul miqdar\u0131n\u0131 ifad\u0259 edir.<\/p>\n<p><strong>Subsidiya v\u0259 subvensiyan\u0131n ox\u015far c\u0259h\u0259tl\u0259ri :<\/strong><\/p>\n<ul>\n<li>Onlar\u0131n geri qaytar\u0131lamas\u0131 n\u0259z\u0259rd\u0259 <strong>tutulmur<\/strong>.<\/li>\n<li><strong>Qar\u015f\u0131l\u0131qs\u0131z<\/strong> verilir \u2013 y\u0259ni \u0259ld\u0259 etm\u0259k \u00fc\u00e7\u00fcn h\u0259r hans\u0131 <strong>komissiya<\/strong> v\u0259 ya <strong>faiz<\/strong> miqdar\u0131 \u00f6d\u0259m\u0259k laz\u0131m deyil.<\/li>\n<\/ul>\n<p><strong>Subsidiya v\u0259 Subvensiyan\u0131n f\u0259rqi :<\/strong><\/p>\n<p><strong>\u00a0<\/strong>Yuxar\u0131da da qeyd olundu\u011fu kimi, v\u0259t\u0259nda\u015flara yaln\u0131z dotasiya v\u0259 subsidiya ayr\u0131la bil\u0259r. Sosial sferada <strong>subvensiyalara<\/strong> rast g\u0259linmir.<\/p>\n<p><strong>Subvensiya<\/strong> <strong>yaln\u0131z<\/strong> <strong>pul<\/strong> <strong>formas\u0131nda<\/strong> ifad\u0259 olunur, <strong>subsidiya<\/strong> is\u0259 eyni zamanda <strong>material<\/strong> formaya malik ola bil\u0259r, t\u0259dris materiallar\u0131, d\u0259rmanlar v\u0259 s.<\/p>\n<p>Subvensiya t\u0259bii olaraq bu m\u0259qs\u0259dl\u0259ri realiz\u0259 etm\u0259k \u00fc\u00e7\u00fcn yuxar\u0131 b\u00fcdc\u0259d\u0259n a\u015fa\u011f\u0131 b\u00fcdc\u0259y\u0259 maliyy\u0259 \u00f6t\u00fcr\u0259c\u0259k (material yard\u0131m\u0131 t\u0259\u015fkil etm\u0259k m\u0259qs\u0259dil\u0259 ) . Lakin yen\u0259 d\u0259,bu f\u0259rdl\u0259r\u0259 veril\u0259n yard\u0131m deyil, institutlar aras\u0131nda olan transdertdir.<\/p>\n<p>\u018fg\u0259r maliyy\u0259 \u00a0s\u0131rf h\u0259r hans\u0131 <strong>m\u0259qs\u0259d<\/strong> \u00fc\u00e7\u00fcn verilirs\u0259, bu <strong>subsidiya<\/strong>, \u0259g\u0259r <em>birba\u015fa m\u0259qs\u0259d g\u00f6st\u0259rilm\u0259d\u0259n,<\/em> <strong>balansla\u015fd\u0131rmaq<\/strong>, k\u0259sri aradan qald\u0131r\u0131lmaq \u00fc\u00e7\u00fcn verilirs\u0259\u00a0<strong>dotasiya\u00a0<\/strong>adlan\u0131r .<\/p>\n<p><strong>29) M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f g\u0259lirl\u0259r hans\u0131 g\u0259lirl\u0259rdir?<\/strong><\/p>\n<ul>\n<li>m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f <strong>g\u0259lir<\/strong> &#8211; d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 m\u00fc\u0259yy\u0259n edil\u0259n <strong>normativl\u0259r\u0259<\/strong> uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259si <strong>g\u0259lirl\u0259rind\u0259n<\/strong> yerli <strong>g\u0259lirl\u0259r<\/strong> <em>\u00e7\u0131x\u0131ld\u0131qdan sonra<\/em> formala\u015fan<strong> g\u0259lir<\/strong>;<\/li>\n<\/ul>\n<p><strong><br \/>\n30) \u0130cmal b\u00fcdc\u0259 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?<\/strong><\/p>\n<ul>\n<li>icmal b\u00fcdc\u0259 &#8211; <em>d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin (b\u00fcdc\u0259d\u0259nk\u0259nar \u0259m\u0259liyyatlar da daxil olmaqla) v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n<\/em> <strong>g\u0259lir<\/strong> v\u0259 <strong>x\u0259rcl\u0259rini<\/strong> (D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin <strong>T\u0259minat Fondunun<\/strong> g\u0259lir v\u0259 x\u0259rcl\u0259ri <strong>istisna<\/strong> olmaqla) <strong><em>funksional v\u0259 iqtisadi<\/em><\/strong> t\u0259snifata uy\u011fun <em>paraqraflar s\u0259viyy\u0259sind\u0259<\/em> \u0259ks etdir\u0259n <strong>maliyy\u0259 s\u0259n\u0259di;<\/strong><\/li>\n<li><strong>\u0130cmal b\u00fcdc\u0259y\u0259<\/strong> <strong>d\u00f6vl\u0259t b\u00fcdc\u0259si, Sosial M\u00fcdafi\u0259 Fondunun b\u00fcdc\u0259si, Neft Fondunun b\u00fcdc\u0259si<\/strong> v\u0259 <strong>Nax\u00e7\u0131van MR-in b\u00fcdc\u0259si<\/strong> daxildir.<\/li>\n<\/ul>\n<p><strong><br \/>\n31) N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanunla t\u0259sdiq olunan \u0259sas<br \/>\ng\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?<\/strong><\/p>\n<ul>\n<li><strong>g\u0259lirl\u0259rin<\/strong> v\u0259 <strong>x\u0259rcl\u0259rin<\/strong> \u00fcmumi m\u0259bl\u0259\u011fi;<\/li>\n<li><strong><em>vergil\u0259rin d\u0259r\u0259c\u0259l\u0259ri<\/em><\/strong>;<\/li>\n<li><strong>m\u0259daxil<\/strong> m\u0259nb\u0259l\u0259ri \u00fczr\u0259 <strong>g\u0259lirl\u0259rin<\/strong> m\u0259bl\u0259\u011fi;<\/li>\n<li><em>m\u0259nb\u0259l\u0259r \u00fczr\u0259 <\/em><strong><em>qrantlar<\/em><\/strong><em> v\u0259 <\/em><strong><em>transfertl\u0259r<\/em><\/strong><em>;<\/em><\/li>\n<li>ayr\u0131-ayr\u0131<strong> g\u0259lirl\u0259rin<\/strong> b\u00fcdc\u0259l\u0259r aras\u0131nda <strong>b\u00f6lg\u00fcs\u00fc<\/strong> v\u0259 <strong>ay\u0131rma normalar\u0131<\/strong>;<\/li>\n<li><strong><em>funksional<\/em><\/strong><em> v\u0259 <\/em><strong><em>iqtisadi<\/em><\/strong><em> t\u0259snifata uy\u011fun olaraq <\/em><strong><em>paraqraflar<\/em><\/strong><em> s\u0259viyy\u0259sind\u0259 <\/em><strong>x\u0259rcl\u0259rin<\/strong> m\u0259bl\u0259\u011fi;<\/li>\n<li><strong>Nax\u00e7\u0131van<\/strong> Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 <strong>yerli<\/strong> b\u00fcdc\u0259l\u0259r\u0259 veril\u0259n <strong><em>qrantlar\u0131n, dotasiyalar\u0131n, subsidiyalar\u0131n v\u0259 subvensiyalar\u0131n<\/em><\/strong> m\u0259bl\u0259\u011fi;<\/li>\n<li><strong>b\u00fcdc\u0259 ssudalar\u0131n\u0131n<\/strong> <strong><em>\u00fcmumi m\u0259bl\u0259\u011fi <\/em><\/strong><em>v\u0259<\/em><strong><em> istiqam\u0259tl\u0259ri; <\/em><\/strong><\/li>\n<li><strong><em>daxili<\/em><\/strong><em> v\u0259 <\/em><strong><em>xarici<\/em><\/strong><em> d\u00f6vl\u0259t borclar\u0131n\u0131n faizl\u0259ri v\u0259 \u0259sas m\u0259bl\u0259\u011fl\u0259ri \u00fczr\u0259 <\/em><strong>\u00f6d\u0259ni\u015fl\u0259r<\/strong>;<\/li>\n<li><strong>d\u00f6vl\u0259tin<\/strong> <strong>\u00fc\u00e7\u00fcnc\u00fc t\u0259r\u0259f<\/strong> qar\u015f\u0131s\u0131nda <strong>\u00f6hd\u0259liyinin<\/strong> <strong>yuxar\u0131 h\u0259ddi;<\/strong><\/li>\n<li>sair <strong><em>beyn\u0259lxalq \u00f6hd\u0259likl\u0259rin<\/em><\/strong> m\u0259bl\u0259\u011fi;<\/li>\n<li><strong>ehtiyat fondlar\u0131n\u0131n<\/strong> m\u0259bl\u0259\u011fi;<\/li>\n<li>daxili v\u0259 xarici <strong><em>d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tinin<\/em><\/strong>, o c\u00fcml\u0259d\u0259n <strong><em>b\u00fcdc\u0259 ili <\/em><\/strong><em>\u0259rzind\u0259 c\u0259lb edil\u0259n v\u0259 <\/em><strong><em>\u0259vv\u0259lki ill\u0259rd\u0259<\/em><\/strong><em> al\u0131nm\u0131\u015f v\u0259 <\/em><strong><em>n\u00f6vb\u0259ti <\/em><\/strong><em>b\u00fcdc\u0259 ilinin <\/em><strong><em>sonunad\u0259k<\/em><\/strong><em> qaytar\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulan<\/em> <strong>daxili <\/strong>v\u0259<strong> xarici<\/strong> <strong>d\u00f6vl\u0259t borcunun<\/strong> <strong>yuxar\u0131 h\u0259dl\u0259ri<\/strong> (limitl\u0259ri);<\/li>\n<li><em>x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259<\/em> <strong>ard\u0131c\u0131ll\u0131\u011f\u0131<\/strong>;<\/li>\n<li>d\u00f6vl\u0259t b\u00fcdc\u0259sinin <em>m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri;<\/em><\/li>\n<li>d\u00f6vl\u0259t b\u00fcdc\u0259si <strong>k\u0259sirinin<\/strong> <strong>yuxar\u0131 h\u0259ddinin<\/strong> m\u0259bl\u0259\u011fi;<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t Neft Fondunun <strong>g\u0259lirl\u0259ri<\/strong> n\u0259z\u0259r\u0259 <strong>al\u0131nmadan<\/strong> <strong>icmal b\u00fcdc\u0259 k\u0259sirinin<\/strong> <strong><em>yuxar\u0131 h\u0259ddinin<\/em><\/strong> m\u0259bl\u0259\u011fi;<\/li>\n<li>\u0130cmal b\u00fcdc\u0259nin <strong>x\u0259rcl\u0259rinin<\/strong> <strong><em>yuxar\u0131 h\u0259ddinin<\/em><\/strong> m\u0259bl\u0259\u011fi;<\/li>\n<li><strong>t\u0259sdiq<\/strong> olunmas\u0131 <strong>z\u0259ruri<\/strong> hesab edil\u0259n <strong>dig\u0259r g\u00f6st\u0259ricil\u0259r. <\/strong><\/li>\n<\/ul>\n<p><strong>32) N\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si hans\u0131 tarix\u0259d\u0259k m\u00fctl\u0259q t\u0259sdiq olunmal\u0131d\u0131r?<\/strong><\/p>\n<p>15.1. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 <strong>d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin<\/strong> <strong>m\u00fczakir\u0259si<\/strong> v\u0259 <strong>t\u0259sdiqi<\/strong> Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin <strong>Daxili Nizamnam\u0259sin\u0259<\/strong> uy\u011fun olaraq h\u0259yata ke\u00e7irilir.<\/p>\n<p>15.2. <strong>M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n<\/strong> m\u00fc\u0259yy\u0259n etdiyi <strong>qaydada<\/strong> Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin <strong>iclas\u0131nda<\/strong> n\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin <strong>m\u00fczakir\u0259sind\u0259<\/strong> <strong>icra hakimiyy\u0259ti orqanlar\u0131<\/strong> <strong>i\u015ftirak edir.<\/strong><\/p>\n<ul>\n<li>B\u00fcdc\u0259 layih\u0259sinin m\u00fczakir\u0259si zaman\u0131 Az\u0259rbaycan Respublikas\u0131 <strong>M\u0259rk\u0259zi Bank\u0131n\u0131n<\/strong> \u0130dar\u0259 Hey\u0259tinin <strong>s\u0259dri<\/strong> <strong>qar\u015f\u0131dak\u0131 il \u00fc\u00e7\u00fcn<\/strong> <strong><em>pul siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259ri<\/em><\/strong> bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131 <strong>Milli M\u0259clisin\u0259<\/strong> <strong>m\u0259lumat verir<\/strong>.<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131 \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Qanununa<\/strong> \u0259sas\u0259n <strong>d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259sin\u0259<\/strong> <strong>r\u0259y<\/strong> <strong>verir<\/strong>.<\/li>\n<\/ul>\n<p>15.3. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Milli M\u0259clisind\u0259<\/strong> cari ilin <strong>dekabr ay\u0131n\u0131n 20-d\u0259n<\/strong> <strong>gec olmayaraq<\/strong> <strong>qanunla<\/strong> <strong>t\u0259sdiq edilir.<\/strong><\/p>\n<p><strong><br \/>\n33) D\u00f6vl\u0259t b\u00fcdc\u0259si qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f tarix\u0259d\u0259k t\u0259sdiq olunmad\u0131qda<br \/>\n\u0259m\u0259liyyatlar nec\u0259 h\u0259yata ke\u00e7irilir?<\/strong><\/p>\n<p>15.4. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259si m\u00fc\u0259yy\u0259n olunmu\u015f <strong>m\u00fcdd\u0259t<\/strong> \u0259rzind\u0259 <strong>t\u0259sdiq olunmad\u0131qda<\/strong>,<strong>m\u00fcvafiq icra hakimiyy\u0259ti orqan<\/strong>\u0131 <em>d\u00f6vl\u0259t b\u00fcdc\u0259si t\u0259sdiq olunanad\u0259k<\/em> <strong>h\u0259r ay<\/strong> \u00fczr\u0259 <strong>\u00f6t\u0259n ilin x\u0259rcl\u0259rinin<\/strong> <strong>on ikid\u0259 biri<\/strong> q\u0259d\u0259rind\u0259 (<em>m\u00fcdafi\u0259 olunmu\u015f x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 tam<\/em>) <strong>maliyy\u0259l\u0259\u015fm\u0259nin apar\u0131lmas\u0131n\u0131n<\/strong> <strong>m\u00fcv\u0259qq\u0259ti qaydalar\u0131n\u0131<\/strong> m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.<\/p>\n<ul>\n<li>Eyni qayda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n <strong>idar\u0259etm\u0259<\/strong> v\u0259 <strong>\u0259m\u0259liyyat x\u0259rcl\u0259rin\u0259<\/strong> d\u0259 <strong>\u015famil edilir; <\/strong><\/li>\n<\/ul>\n<p>15.5. Cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda <strong>Qanuna<\/strong> <strong>\u0259lav\u0259<\/strong> v\u0259 <strong>d\u0259yi\u015fiklikl\u0259r<\/strong> edilm\u0259si il\u0259 ba\u011fl\u0131 <strong>qanunvericilik<\/strong> <strong>t\u0259\u015f\u0259bb\u00fcs\u00fc qaydas\u0131nda<\/strong> v\u0259 Az\u0259rbaycan Respublikas\u0131 <strong>Konstitusiyas\u0131n\u0131n<\/strong> 109-cu madd\u0259sinin 2-ci b\u0259ndi n\u0259z\u0259r\u0259 al\u0131nmaqla Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi qar\u015f\u0131s\u0131nda <strong>m\u0259s\u0259l\u0259<\/strong> <strong>qald\u0131r\u0131la bil\u0259r<\/strong>.<\/p>\n<ul>\n<li>Bu <strong>\u0259lav\u0259<\/strong> v\u0259 <strong>d\u0259yi\u015fiklikl\u0259r<\/strong> <strong><em>d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 <\/em>z\u0259rur\u0259tini<\/strong> yaratd\u0131\u011f\u0131 t\u0259qdird\u0259, bu Qanunun 23.2-ci, 23.3-c\u00fc v\u0259 23.4-c\u00fc madd\u0259l\u0259rinin m\u00fcdd\u0259alar\u0131 t\u0259tbiq olunur.<\/li>\n<\/ul>\n<p><strong><br \/>\n34) Yerli b\u00fcdc\u0259l\u0259rin icras\u0131na kiml\u0259r n\u0259zar\u0259t edir?<\/strong><\/p>\n<ul>\n<li>Yerli b\u00fcdc\u0259nin icras\u0131na, o c\u00fcml\u0259d\u0259n <strong>s\u0259rf edil\u0259n v\u0259saitin<\/strong> <em>t\u0259sdiq edilmi\u015f b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rin\u0259<\/em> <strong>uy\u011funlu\u011funa<\/strong> <strong>b\u0259l\u0259diyy\u0259<\/strong> <strong>n\u0259zar\u0259t<\/strong> edir v\u0259 bu <strong>m\u0259qs\u0259dl\u0259<\/strong> <strong>ild\u0259 bir d\u0259f\u0259d\u0259n<\/strong> <strong><em>az olmayaraq<\/em><\/strong> <strong>m\u00fcst\u0259qil<\/strong> <strong>auditorlar\u0131<\/strong> c\u0259lb edir.<\/li>\n<li>Qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259r\u0259 <strong>verdikl\u0259ri s\u0259lahiyy\u0259tl\u0259rin<\/strong> yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn <strong><em>ay\u0131rd\u0131qlar\u0131 maliyy\u0259 v\u0259saitinin<\/em><\/strong> <strong>istifad\u0259sin\u0259<\/strong> <strong>n\u0259zar\u0259ti<\/strong> h\u0259min orqanlar h\u0259yata ke\u00e7irirl\u0259r.<\/li>\n<\/ul>\n<p><strong>35) D\u00f6vl\u0259t t\u0259r\u0259find\u0259n yerli b\u00fcdc\u0259l\u0259r\u0259 maliyy\u0259 d\u0259st\u0259yi hans\u0131 yollarla h\u0259yata<br \/>\nke\u00e7irilir?<\/strong><\/p>\n<p><strong>Madd\u0259 32. B\u0259l\u0259diyy\u0259l\u0259rl\u0259 d\u00f6vl\u0259t hakimiyy\u0259ti orqanlar\u0131 aras\u0131nda b\u00fcdc\u0259 m\u00fcnasib\u0259tl\u0259ri<\/strong><\/p>\n<p><strong><br \/>\n36) B\u0259l\u0259diyy\u0259 orqanlar\u0131na d\u00f6vl\u0259t t\u0259r\u0259find\u0259n dotasiya n\u0259 m\u0259qs\u0259dl\u0259 verilir?<\/strong><\/p>\n<ul>\n<li>yerli <strong><em>sosial-iqtisadi inki\u015faf proqramlar\u0131n\u0131<\/em><\/strong> yerli b\u00fcdc\u0259l\u0259rin v\u0259saiti hesab\u0131na maliyy\u0259l\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn <strong>olmad\u0131qda<\/strong>, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n <strong>dotasiya<\/strong> v\u0259 <strong>subvensiya<\/strong> ay\u0131r\u0131l\u0131r.<\/li>\n<\/ul>\n<p><strong><br \/>\n37) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda hans\u0131 qar\u015f\u0131l\u0131ql\u0131<br \/>\n\u0259laq\u0259 m\u00f6vcuddur?<\/strong><\/p>\n<ul>\n<li>b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 &#8211; <strong>qanunvericiliy\u0259<\/strong> uy\u011fun olaraq <strong>d\u00f6vl\u0259t<\/strong> t\u0259r\u0259find\u0259n <strong>h\u00fcquqi \u015f\u0259xs<\/strong> qismind\u0259 v\u0259 (v\u0259 ya) <em>h\u00fcquqi \u015f\u0259xs yaratmadan t\u0259sis edilmi\u015f <\/em>v\u0259 <em>d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n k\u0259nar <\/em><strong><em>m\u00fcst\u0259qil<\/em><\/strong><em> b\u00fcdc\u0259y\u0259<\/em> v\u0259 ya <em>pul v\u0259saitl\u0259rin\u0259<\/em> malik olan <strong>m\u0259qs\u0259dli<\/strong> <strong>d\u00f6vl\u0259t maliyy\u0259 fondlar\u0131;<\/strong><\/li>\n<li><strong>Madd\u0259 27. D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259<\/strong><\/li>\n<\/ul>\n<p><strong>38) D\u00f6vl\u0259t borcu hans\u0131 hallarda yarana bil\u0259r?<\/strong><\/p>\n<ul>\n<li>d\u00f6vl\u0259t borcu &#8211; <strong>Az\u0259rbaycan Respublikas\u0131n\u0131n<\/strong> <strong>ad\u0131ndan<\/strong> ba\u011flan\u0131lm\u0131\u015f <strong>m\u00fcqavil\u0259l\u0259rin<\/strong> \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 <strong>\u00f6d\u0259nilm\u0259li<\/strong> olan borc;<\/li>\n<li><strong>Madd\u0259 25. D\u00f6vl\u0259t borcu v\u0259 ona xidm\u0259t g\u00f6st\u0259rilm\u0259si<\/strong><\/li>\n<\/ul>\n<p><strong>39) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti hans\u0131 orqan h\u0259yata ke\u00e7irir?<\/strong><\/p>\n<p>D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na <strong>n\u0259zar\u0259ti<\/strong> Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Milli M\u0259clisi<\/strong> v\u0259 onun <strong>Hesablama Palatas\u0131<\/strong> h\u0259yata ke\u00e7irir.<\/p>\n<p><em>D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na <\/em><strong><em>n\u0259zar\u0259ti<\/em><\/strong><em> \u00f6z s\u0259lahiyy\u0259tl\u0259ri daxilind\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 h\u0259yata ke\u00e7irir. <\/em><\/p>\n<p>D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n <strong>r\u0259hb\u0259rl\u0259ri<\/strong> onlara <strong>tabe t\u0259\u015fkilatlarda<\/strong> <strong>g\u0259lir<\/strong> v\u0259 <strong>x\u0259rcl\u0259rin<\/strong> m\u00fc\u0259yy\u0259n edilmi\u015f qaydada <strong>u\u00e7otunun apar\u0131lmamas\u0131<\/strong> v\u0259 v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 <strong>edilm\u0259m\u0259sin\u0259<\/strong> g\u00f6r\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259<\/strong> v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>\u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259<\/strong> uy\u011fun olaraq <strong>m\u0259suliyy\u0259t<\/strong> <strong>da\u015f\u0131y\u0131rlar<\/strong>.<\/p>\n<p>D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015fdiril\u0259n <strong>m\u00fc\u0259ssis\u0259<\/strong> v\u0259 <strong>t\u0259\u015fkilatlar\u0131n<\/strong> <strong>maliyy\u0259-t\u0259s\u0259rr\u00fcfat<\/strong> f\u0259aliyy\u0259tind\u0259 <strong>maliyy\u0259 qaydalar\u0131<\/strong> pozulduqda <strong>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131<\/strong> <strong>qanunvericilikd\u0259<\/strong> n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada <strong>t\u0259dbirl\u0259r<\/strong> h\u0259yata ke\u00e7irir.<\/p>\n<p><strong><br \/>\n40) \u0130cmal b\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rinin<br \/>\nauditini hans\u0131 orqan yerin\u0259 yetirir?<\/strong><\/p>\n<ul>\n<li>D\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259 icmal b\u00fcdc\u0259nin <strong>g\u0259lirl\u0259rinin<\/strong> v\u0259 <strong>x\u0259rcl\u0259rinin<\/strong>, o c\u00fcml\u0259d\u0259n b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n <strong>auditi<\/strong> \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Hesablama Palatas\u0131<\/strong> t\u0259r\u0259find\u0259n <strong>apar\u0131l\u0131r<\/strong>.<\/li>\n<\/ul>\n<p><strong>41) Yerli b\u00fcdc\u0259 haqq\u0131nda qanun lahiy\u0259si b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n m\u00fczakir\u0259si v\u0259<br \/>\nt\u0259sdiqin\u0259 hans\u0131 tarix\u0259d\u0259k t\u0259qdim edilm\u0259lidir?<\/strong><\/p>\n<ul>\n<li>N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn yerli b\u00fcdc\u0259 haqq\u0131nda <strong>q\u0259rar layih\u0259si<\/strong> m\u00fcvafiq <strong>s\u0259n\u0259dl\u0259rl\u0259<\/strong> birlikd\u0259 cari ilin <strong>oktyabr\u0131n 15-d\u0259n<\/strong> <strong>gec olmayaraq<\/strong> <strong>b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n<\/strong> <strong>m\u00fczakir\u0259sin\u0259<\/strong> v\u0259 <strong>t\u0259sdiqin\u0259<\/strong> t\u0259qdim edilir.<\/li>\n<\/ul>\n<p><strong><br \/>\n42) B\u00fcdc\u0259 sistemi haqq\u0131nda Az\u0259rbaycan Respublikas\u0131n\u0131n qanunu n\u0259 vaxt q\u0259bul<br \/>\nedilmi\u015fdir?<\/strong><\/p>\n<ul>\n<li><strong>2 iyul 2002-ci il &#8211; <\/strong>Bu Qanun <strong>2003-c\u00fc il yanvar\u0131n 1-d\u0259n<\/strong> <strong>q\u00fcvv\u0259y\u0259 minir.<\/strong><\/li>\n<\/ul>\n<p><strong><br \/>\n43) Toplu maliyy\u0259 balans\u0131 n\u0259dir v\u0259 bu s\u0259n\u0259dd\u0259 hans\u0131 m\u0259lumatlar \u0259ks etdirilir?<\/strong><\/p>\n<ul>\n<li>toplu maliyy\u0259 balans\u0131 &#8211; <strong>konkret d\u00f6vr<\/strong> \u00fc\u00e7\u00fcn <strong>\u00f6lk\u0259d\u0259 <\/strong>maliyy\u0259 v\u0259saitl\u0259rinin <strong>yaranma m\u0259nb\u0259l\u0259ri<\/strong> v\u0259 <strong>istifad\u0259 istiqam\u0259tl\u0259ri<\/strong> bar\u0259d\u0259 m\u0259lumatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n maliyy\u0259 s\u0259n\u0259di.<\/li>\n<\/ul>\n<p><strong><br \/>\n44) B\u00fcdc\u0259 t\u0259snifat\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?<\/strong><\/p>\n<ul>\n<li>b\u00fcdc\u0259 t\u0259snifat\u0131 &#8211; d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n <strong>g\u0259lirl\u0259rinin<\/strong>, <strong>x\u0259rcl\u0259rinin<\/strong> v\u0259 <strong>maliyy\u0259l\u0259\u015fm\u0259 m\u0259nb\u0259l\u0259rinin<\/strong> <strong><em>funksional, iqtisadi, inzibati v\u0259 dig\u0259r<\/em><\/strong> prinsipl\u0259r \u0259sas\u0131nda <strong>qrupla\u015fd\u0131r\u0131lmas\u0131<\/strong>;<\/li>\n<\/ul>\n<p><strong><br \/>\n45) M\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hans\u0131lard\u0131r?<\/strong><\/p>\n<p>7.1. B\u00fcdc\u0259y\u0259 <strong>daxilolmalar\u0131n<\/strong> v\u0259ziyy\u0259tind\u0259n <strong>as\u0131l\u0131 olmayaraq<\/strong> <strong><em>iqtisadi<\/em><\/strong> <strong><em>t\u0259snifat\u0131n<\/em><\/strong> a\u015fa\u011f\u0131dak\u0131 madd\u0259l\u0259ri \u00fczr\u0259 <strong>x\u0259rcl\u0259r<\/strong> m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hesab edilir v\u0259 onlara <strong>sekvestr<\/strong> <strong>t\u0259tbiq olunmur:<\/strong><\/p>\n<ul>\n<li>7.1.1. <strong><em>\u0259m\u0259k haqq\u0131<\/em><\/strong>;<\/li>\n<li>7.1.2. \u0259m\u0259k haqq\u0131na <strong><em>\u00fcst\u0259lik<\/em><\/strong>;<\/li>\n<li>7.1.3. <strong><em>pensiya<\/em><\/strong><em>, ba\u015fqa <\/em><strong><em>sosial<\/em><\/strong> <strong><em>m\u00fcavin\u0259tl\u0259r<\/em><\/strong><em> v\u0259 <\/em><strong><em>\u00f6d\u0259ni\u015fl\u0259r<\/em><\/strong><em>;<\/em><\/li>\n<li>7.1.4. <em>d\u00f6vl\u0259tin <\/em><strong><em>daxili<\/em><\/strong><em> v\u0259 <\/em><strong><em>xarici borclar\u0131na <\/em><\/strong><em>xidm\u0259tl\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r;<\/em><\/li>\n<li>7.1.5. <strong><em>h\u0259r il<\/em><\/strong> <strong><em>\u00fc\u00e7\u00fcn<\/em><\/strong> d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanuna uy\u011fun olaraq<em> m\u00fcdafi\u0259 olunmas\u0131 <\/em><strong><em>z\u0259ruri say\u0131lan<\/em><\/strong><em> dig\u0259r madd\u0259l\u0259r \u00fczr\u0259 x\u0259rcl\u0259r<\/em>.<\/li>\n<\/ul>\n<p><strong><br \/>\n46) D\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u0259qs\u0259di n\u0259dir?<\/strong><\/p>\n<ul>\n<li>Az\u0259rbaycan Respublikas\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sinin <strong>m\u0259qs\u0259di<\/strong><\/li>\n<li><strong>\u00f6lk\u0259nin<\/strong> <strong><em>iqtisadi, sosial v\u0259 dig\u0259r strateji proqramlar\u0131n\u0131n<\/em><\/strong> v\u0259 <strong><em>probleml\u0259rinin<\/em><\/strong> h\u0259lli,<\/li>\n<li><strong>d\u00f6vl\u0259tin<\/strong> <strong><em>funksiyalar\u0131n\u0131n<\/em><\/strong><em> h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn <\/em><strong><em>qanunvericilikl\u0259<\/em><\/strong><em> m\u00fc\u0259yy\u0259n edilmi\u015f qaydada <\/em><strong><em>maliyy\u0259 v\u0259saitinin toplanmas\u0131n\u0131<\/em><\/strong> v\u0259 <strong><em>istifad\u0259sini<\/em><\/strong> <strong>t\u0259min etm\u0259kdir<\/strong>.<\/li>\n<\/ul>\n<p><strong>47) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birlikd\u0259 haz\u0131rlan\u0131b t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r hans\u0131lard\u0131r?<\/strong><\/p>\n<p>Cari ilin <strong>aprel ay\u0131n\u0131n 15-d\u0259k<\/strong> <strong>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131<\/strong> t\u0259r\u0259find\u0259n n\u00f6vb\u0259ti il \u00fc\u00e7\u00fcn<\/p>\n<ul>\n<li><strong>d\u00f6vl\u0259t b\u00fcdc\u0259sinin<\/strong> <strong><em>ilkin layih\u0259si<\/em><\/strong>,<\/li>\n<li><strong>b\u00fcdc\u0259-vergi siyas\u0259tinin<\/strong> <em>\u0259sas istiqam\u0259tl\u0259ri<\/em>,<\/li>\n<li>b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n <em>b\u00f6lm\u0259l\u0259ri s\u0259viyy\u0259sind\u0259<\/em> <strong>g\u0259lir<\/strong> v\u0259 <strong>x\u0259rcl\u0259rin<\/strong> <strong><em>yuxar\u0131 h\u0259ddi,<\/em><\/strong><\/li>\n<li><strong><em>d\u00f6vl\u0259t borclar\u0131, prioritet x\u0259rcl\u0259r<\/em><\/strong>,<\/li>\n<li>n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il \u00fc\u00e7\u00fcn <strong>icmal b\u00fcdc\u0259 proqnozu<\/strong> (<em>b\u00fcdc\u0259 qaydas\u0131na<\/em> uy\u011fun hesablanm\u0131\u015f icmal b\u00fcdc\u0259nin <strong>x\u0259rcl\u0259rinin<\/strong> yuxar\u0131 h\u0259ddi d\u0259 <strong>daxil olmaqla<\/strong>),<\/li>\n<li>d\u00f6vl\u0259t b\u00fcdc\u0259sinin <em>t\u0259rtibi v\u0259 icras\u0131 prosesi<\/em> \u00fc\u00e7\u00fcn <strong>z\u0259ruri<\/strong> olan <strong><em>qanunvericilik aktlar\u0131n\u0131n layih\u0259l\u0259ri<\/em><\/strong> v\u0259 <strong>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131<\/strong> t\u0259r\u0259find\u0259n <strong>d\u00f6vl\u0259t investisiya proqram\u0131n\u0131n ilkin layih\u0259si<\/strong> <strong>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na<\/strong> <em>t\u0259qdim olunur.<\/em><\/li>\n<\/ul>\n<p><strong><br \/>\n48) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabatlar n\u0259 vaxt t\u0259rtib olunur?<\/strong><\/p>\n<ul>\n<li>D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 <strong>ayl\u0131q hesabat<\/strong> <strong>hesabat ay\u0131ndan sonrak\u0131<\/strong> <strong>ay\u0131n 25-d\u0259k<\/strong> <strong>t\u0259rtib<\/strong> olunur, m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131na <strong>t\u0259qdim edilir. <\/strong><\/li>\n<li>Hesabatda d\u00f6vl\u0259t b\u00fcdc\u0259sinin <strong>icras\u0131<\/strong> <strong>funksional v\u0259 iqtisadi t\u0259snifat<\/strong> \u0259sas\u0131nda <strong>ilin \u0259vv\u0259lind\u0259n artan yekunla<\/strong> \u0259ks etdirilir.<\/li>\n<\/ul>\n<p><strong><br \/>\n49) B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si hans\u0131 m\u0259nb\u0259l\u0259r hesab\u0131na h\u0259yata ke\u00e7iril\u0259<br \/>\nbil\u0259r?<\/strong><\/p>\n<ul>\n<li>B\u00fcdc\u0259<strong> k\u0259sirinin maliyy\u0259l\u0259\u015fm\u0259si<\/strong> <strong><em>d\u00f6vl\u0259t borcu, kredit v\u0259 dig\u0259r m\u0259nb\u0259l\u0259r<\/em><\/strong> hesab\u0131na h\u0259yata ke\u00e7irilir.<\/li>\n<\/ul>\n<p><strong><br \/>\n50) Yerli b\u00fcdc\u0259 x\u0259rcl\u0259rini hans\u0131 yolla maliyy\u0259l\u0259\u015fdir\u0259 bil\u0259r?<\/strong><\/p>\n<ul>\n<li>Yerli g\u0259lir<\/li>\n<li>Dotasiya<\/li>\n<li>Subvensiya v\u0259 ssuda<\/li>\n<\/ul>\n<p><strong><br \/>\n51) Ya\u015fay\u0131\u015f minumumundan hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur?<\/strong><\/p>\n<ul>\n<li><strong>ya\u015fay\u0131\u015f minimumu<\/strong>\u00a0&#8211; <em>minimum <\/em><strong><em>istehlak<\/em><\/strong><em> s\u0259b\u0259tinin<\/em> <strong>d\u0259y\u0259ri<\/strong> v\u0259 <strong><em>icbari \u00f6d\u0259ni\u015fl\u0259rin<\/em><\/strong> <strong>c\u0259mind\u0259n<\/strong> ibar\u0259t <strong>sosial norma<\/strong>;<\/li>\n<li>2.0. Ya\u015fay\u0131\u015f minimumundan a\u015fa\u011f\u0131dak\u0131 <strong>m\u0259qs\u0259dl\u0259r<\/strong> \u00fc\u00e7\u00fcn istifad\u0259 olunur:<\/li>\n<li>2.0.1. <strong>azt\u0259minatl\u0131<\/strong> <strong>ail\u0259l\u0259r\u0259<\/strong> <em>\u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n g\u00f6st\u0259rilm\u0259si<\/em> <strong>sisteminin<\/strong> <em>formala\u015fd\u0131r\u0131lmas\u0131nda v\u0259 t\u0259tbiqind\u0259<\/em>;<\/li>\n<li>2.0.2. <strong>azt\u0259minatl\u0131<\/strong> <strong>ail\u0259l\u0259rin<\/strong> <em>rifah\u0131n\u0131n y\u00fcks\u0259ldilm\u0259si konsepsiyas\u0131n\u0131n v\u0259 D\u00f6vl\u0259t Proqramlar\u0131n\u0131n<\/em> <em>haz\u0131rlanmas\u0131nda<\/em>;<\/li>\n<li>2.0.3. \u0259halinin h\u0259yat s\u0259viyy\u0259sinin <strong><em>qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131nda<\/em><\/strong>;<\/li>\n<li>2.0.4. <strong>fiziki \u015f\u0259xsl\u0259rin<\/strong> g\u0259lirl\u0259rinin <em>vergiy\u0259 v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259r\u0259 c\u0259lb edilm\u0259y\u0259n h\u0259ddinin <\/em>\u0259sasland\u0131r\u0131lmas\u0131nda;<\/li>\n<li>2.0.5. <strong>\u0259halinin<\/strong> <strong><em>pul g\u0259lirl\u0259rinin<\/em><\/strong><em> v\u0259 <\/em><strong><em>\u0259man\u0259tl\u0259rinin<\/em><\/strong><em> indeksl\u0259\u015fdirilm\u0259si <\/em>\u00fczr\u0259\u00a0t\u0259dbirl\u0259rin i\u015fl\u0259nib <em>haz\u0131rlanmas\u0131nda<\/em> v\u0259 <em>h\u0259yata ke\u00e7irilm\u0259sind\u0259<\/em>;<\/li>\n<li>2.0.6. <strong><em>d\u00f6vl\u0259t b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n,<\/em><\/strong> <strong>qanunvericilikl\u0259<\/strong> t\u0259nziml\u0259n\u0259n <strong><em>qiym\u0259t v\u0259 tarifl\u0259rin <\/em>formala\u015fd\u0131r\u0131lmas\u0131nda<\/strong>.<\/li>\n<\/ul>\n<p><strong>52) Minumum istehlak s\u0259b\u0259ti n\u0259dir v\u0259 t\u0259rkibi nec\u0259 formala\u015fd\u0131r\u0131l\u0131r?<\/strong><\/p>\n<p><strong>minimum istehlak s\u0259b\u0259ti<\/strong>\u00a0&#8211; <strong>insan\u0131n<\/strong> <em>sa\u011flaml\u0131\u011f\u0131n\u0131n v\u0259 h\u0259yat f\u0259aliyy\u0259tinin <\/em>minimum s\u0259viyy\u0259si \u00fc\u00e7\u00fcn <strong>z\u0259ruri<\/strong> olan <em>\u0259rzaq, qeyri-\u0259rzaq mallar\u0131 v\u0259 xidm\u0259tl\u0259rin<\/em> <strong>elmi normalar<\/strong> \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilmi\u015f <strong>toplusu<\/strong>;<\/p>\n<ul>\n<li>Minimum istehlak s\u0259b\u0259ti \u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259, bir n\u0259f\u0259rin v\u0259 ya ail\u0259nin x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 a\u015fa\u011f\u0131dak\u0131 t\u0259rkibd\u0259 formala\u015fd\u0131r\u0131l\u0131r:<\/li>\n<li><strong>\u0259rzaq<\/strong> m\u0259hsullar\u0131n\u0131n minimum toplusu;<\/li>\n<li><strong><em>f\u0259rdi<\/em><\/strong> v\u0259 <strong><em>ail\u0259vi<\/em><\/strong> istifad\u0259 olunan <strong>qeyri-\u0259rzaq<\/strong> mallar\u0131n\u0131n minimum toplusu (<em>geyim, ayaqqab\u0131 v\u0259 d\u0259ft\u0259rxana l\u0259vazimatlar\u0131, t\u0259s\u0259rr\u00fcfat, m\u0259d\u0259ni-m\u0259i\u015f\u0259t,\u00a0sanitariya \u0259\u015fyalar\u0131, d\u0259rmanlar v\u0259 s.);<\/em><\/li>\n<li><strong>xidm\u0259tl\u0259rin<\/strong> minimum toplusu (<em>m\u0259nzil-kommunal, n\u0259qliyyat, rabit\u0259,\u00a0m\u0259i\u015f\u0259t, t\u0259hsil, m\u0259d\u0259ni-maarif, m\u00fcalic\u0259-istirah\u0259t xidm\u0259tl\u0259ri v\u0259 s<\/em>.).<\/li>\n<li>Minimum istehlak s\u0259b\u0259tinin <strong>t\u0259rkibi<\/strong> <strong><em>d\u00f6vl\u0259t<\/em><\/strong><em>\u00a0elmi m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n\u0131n, qeyri-h\u00f6kum\u0259t t\u0259\u015fkilatlar\u0131n\u0131n<\/em> i\u015ftirak\u0131 il\u0259 <strong>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131<\/strong> t\u0259r\u0259find\u0259n <strong>\u00fc\u00e7 ild\u0259 bir<\/strong> d\u0259f\u0259d\u0259n <strong>az olmayaraq<\/strong> m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir.<\/li>\n<\/ul>\n<p><strong>53) Minumum \u0259m\u0259k haqq\u0131 n\u0259dir v\u0259 \u00f6lk\u0259mizd\u0259 haz\u0131rda minimum \u0259m\u0259k haqq\u0131 n\u0259<br \/>\nq\u0259d\u0259rdir?<\/strong><\/p>\n<p>Az\u0259rbaycanda\u00a0minimum \u0259m\u0259khaqq\u0131 \u2013 <strong>qanunvericilikl\u0259<\/strong> <strong>ixtisass\u0131z \u0259m\u0259y\u0259<\/strong> v\u0259 <strong>xidm\u0259t\u0259<\/strong> g\u00f6r\u0259 <strong>ayl\u0131q<\/strong> \u0259m\u0259khaqq\u0131n\u0131n <strong>\u0259n a\u015fa\u011f\u0131 s\u0259viyy\u0259sini<\/strong> m\u00fc\u0259yy\u0259n ed\u0259n <strong>sosial normativdir<\/strong>.<\/p>\n<ul>\n<li>Az\u0259rbaycanda <strong>minimum \u0259m\u0259khaqq\u0131<\/strong> \u00f6lk\u0259 <strong>prezidenti<\/strong> t\u0259r\u0259find\u0259n <strong>t\u0259yin<\/strong> olunur.<\/li>\n<li><strong>2010-2022-ci ill\u0259r \u0259rzind\u0259 Az\u0259rbaycanda minimum \u0259m\u0259khaqq\u0131n\u0131n d\u0259yi\u015fm\u0259 dinamikas\u0131<\/strong>:<\/li>\n<li>2010-cu ilin sentyabr\u0131ndan &#8211; 85\u00a0AZN<\/li>\n<li>2011-ci ilin dekabr\u0131ndan &#8211; 93,50\u00a0AZN<\/li>\n<li>2013-c\u00fc ilin sentyabr\u0131ndan &#8211; 105\u00a0AZN<\/li>\n<li>2017-ci ilin yanvar\u0131ndan &#8211; 116\u00a0AZN<\/li>\n<li>2018-ci ilin yanvar\u0131ndan &#8211; 130\u00a0AZN<\/li>\n<li>2019-cu ilin mart\u0131ndan &#8211; 180\u00a0AZN<\/li>\n<li>2019-cu ilin sentyabr\u0131ndan &#8211; 250\u00a0AZN<\/li>\n<li>2022-ci il <strong>yanvar\u0131n 1<\/strong>-d\u0259n &#8211; <strong>300<\/strong>\u00a0AZN<\/li>\n<\/ul>\n<p><strong>54) \u018fm\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r qrupuna kiml\u0259r daxildir?<\/strong><\/p>\n<p><strong><em>\u0259m\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r<\/em><\/strong><\/p>\n<ul>\n<li>\u0259lilliyi olan \u015f\u0259xsl\u0259r<\/li>\n<li><em>\u201c\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun <\/em><strong><em>7-ci v\u0259 8-ci madd\u0259l\u0259r<\/em><\/strong><em>i il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f <\/em><strong><em>ya\u015f h\u0259ddin\u0259<\/em><\/strong><em> \u00e7atan <\/em><strong><em>\u015f\u0259xsl\u0259r<\/em><\/strong><em>,<\/em>\n<ul>\n<li>\n<ul>\n<li><strong>v\u0259fat etmi\u015f<\/strong> \u015f\u0259xsin<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>18 ya\u015f\u0131na \u00e7atmam\u0131\u015f<\/strong><em> (<\/em><strong><em>\u0259yani<\/em><\/strong><em> t\u0259hsil alanlar t\u0259hsili bitir\u0259n\u0259d\u0259k, lakin <\/em><strong><em>23 ya\u015fdan<\/em><\/strong><em> \u00e7ox olmamaqla), <\/em><\/li>\n<li>yaxud 18 ya\u015f\u0131na \u00e7atanad\u0259k\u00a0\u0259lilliyi\u00a0m\u00fc\u0259yy\u0259n <strong>olunmu\u015f<\/strong> 18 ya\u015f\u0131ndan <strong>yuxar\u0131\u00a0\u0259lilliyi olan\u00a0\u00f6vladlar\u0131. <\/strong><\/li>\n<\/ul>\n<p><strong>55) Sosial m\u00fcavin\u0259t n\u0259dir v\u0259 n\u00f6vl\u0259ri hans\u0131lard\u0131r?<\/strong><\/p>\n<p>sosial m\u00fcavin\u0259tl\u0259r- bu <strong>Qanunla<\/strong> m\u00fc\u0259yy\u0259n edilmi\u015f qaydada <strong>ayr\u0131-ayr\u0131 kateqoriya<\/strong> <strong>\u015f\u0259xsl\u0259r\u0259 sosial yard\u0131m<\/strong> g\u00f6st\u0259rilm\u0259si m\u0259qs\u0259dil\u0259 <strong>ayl\u0131q<\/strong> v\u0259 ya <strong>bird\u0259f\u0259lik<\/strong> \u00f6d\u0259nil\u0259n <strong>pul v\u0259saiti<\/strong>;<\/p>\n<ul>\n<li><strong>ayl\u0131q<\/strong> m\u00fcavin\u0259tl\u0259r:<\/li>\n<li>d\u00f6vl\u0259t qulluq\u00e7ular\u0131na <strong>\u00f6m\u00fcrl\u00fck<\/strong> m\u00fcavin\u0259t;<\/li>\n<li><strong>ya\u015fa g\u00f6r\u0259<\/strong> m\u00fcavin\u0259t;<\/li>\n<li><strong><em>ail\u0259 ba\u015f\u00e7\u0131s\u0131n\u0131 itirm\u0259y\u0259<\/em><\/strong> g\u00f6r\u0259 m\u00fcavin\u0259t;<\/li>\n<li>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f b\u0259zi <strong>kateqoriya<\/strong> \u015f\u0259xsl\u0259r\u0259 <strong><em>kommunal, n\u0259qliyyat v\u0259 dig\u0259r xidm\u0259tl\u0259r\u0259<\/em><\/strong> g\u00f6r\u0259 m\u00fcavin\u0259t;<\/li>\n<li><strong>3 ya\u015f\u0131nad\u0259k u\u015fa\u011fa<\/strong> qullu\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t;<\/li>\n<li><em>m\u00fcdd\u0259tli h\u0259qiqi h\u0259rbi xidm\u0259t h\u0259rbi qulluq\u00e7ular\u0131n\u0131n <\/em><strong><em>u\u015faqlar\u0131na<\/em><\/strong><em> m\u00fcavin\u0259t;<\/em><\/li>\n<li><em>valideynl\u0259rini <\/em><strong><em>itirmi\u015f<\/em><\/strong><em> v\u0259 valideyn himay\u0259sind\u0259n <\/em><strong><em>m\u0259hrum<\/em><\/strong> olmu\u015f u\u015faqlar\u0131n <strong>q\u0259yyumlar\u0131na<\/strong> (himay\u0259\u00e7il\u0259rin\u0259) m\u00fcavin\u0259t;<\/li>\n<li><strong>1 ya\u015f\u0131nad\u0259k<\/strong> u\u015fa\u011f\u0131 olan <strong>azt\u0259minatl\u0131 ail\u0259l\u0259r\u0259<\/strong> m\u00fcavin\u0259t;<\/li>\n<li><strong>v\u0259fat etmi\u015f<\/strong> Az\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin <strong>arvad\u0131na<\/strong> (\u0259rin\u0259) v\u0259 ya \u00f6hd\u0259sind\u0259 olan <strong>u\u015fa\u011f\u0131na<\/strong> \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin v\u0259 onun ail\u0259 \u00fczvl\u0259rinin t\u0259minat\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Konstitusiya Qanununa<\/strong> \u0259sas\u0259n \u00f6d\u0259nil\u0259n m\u00fcavin\u0259t;<\/li>\n<li><strong>be\u015fd\u0259n \u00e7ox<\/strong> <strong>u\u015fa\u011f\u0131<\/strong> olan <strong>qad\u0131nlara<\/strong> m\u00fcavin\u0259t;<\/li>\n<li><em>\u00f6vladl\u0131\u011fa g\u00f6t\u00fcr\u00fcl\u0259n u\u015fa\u011fa, o c\u00fcml\u0259d\u0259n\u00a018 ya\u015f\u0131nad\u0259k \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f\u00a0u\u015fa\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t.<\/em><\/li>\n<li><strong>Bird\u0259f\u0259lik<\/strong> m\u00fcavin\u0259tl\u0259r:<\/li>\n<li><strong>radiasiya\u00a0q\u0259zas\u0131<\/strong> n\u0259tic\u0259sind\u0259 z\u0259r\u0259r \u00e7\u0259kmi\u015f\u00a0\u015f\u0259xsl\u0259r\u0259 <strong>h\u0259r il <em>m\u00fcalic\u0259 \u00fc\u00e7\u00fcn<\/em><\/strong> m\u00fcavin\u0259t;<\/li>\n<li>u\u015fa\u011f\u0131n <strong>anadan olmas\u0131na<\/strong> g\u00f6r\u0259 m\u00fcavin\u0259t:<\/li>\n<li><strong>d\u0259fn<\/strong> \u00fc\u00e7\u00fcn m\u00fcavin\u0259t.<\/li>\n<\/ul>\n<p><strong>56) \u018fcn\u0259bil\u0259r v\u0259 ya v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r hans\u0131 m\u00fcavin\u0259ti ala bilm\u0259zl\u0259r?<\/strong><\/p>\n<ul>\n<li>Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 ba\u015fqa hal n\u0259z\u0259rd\u0259 <strong>tutulmam\u0131\u015fd\u0131rsa<\/strong>, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 <strong>daimi ya\u015fayan<\/strong> <em>v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r v\u0259 \u0259cn\u0259bil\u0259r,<\/em> bu <strong>Qanunun 4.0.1.1-ci madd\u0259sind\u0259<\/strong> n\u0259z\u0259rd\u0259 tutulan m\u00fcavin\u0259t <strong>istisna<\/strong> olmaqla, bu Qanunla Az\u0259rbaycan Respublikas\u0131 v\u0259t\u0259nda\u015flar\u0131 \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f <strong>\u015f\u0259rtl\u0259rl\u0259<\/strong> v\u0259 <strong>qaydada<\/strong> <strong>ayl\u0131q v\u0259 bird\u0259f\u0259lik m\u00fcavin\u0259t <\/strong>almaq h\u00fcququna malikdirl\u0259r.<\/li>\n<li>&#8211; <strong>d\u00f6vl\u0259t qulluq\u00e7ular\u0131na <\/strong>\u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t<strong>;- ala bilm\u0259zl\u0259r<\/strong><\/li>\n<\/ul>\n<p>57) <strong>Bird\u0259f\u0259lik<\/strong> m\u00fcavin\u0259tl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da<\/p>\n<p>58) M\u00fcavin\u0259tin t\u0259yin olunmas\u0131 <strong>\u015f\u0259rtl\u0259ri<\/strong> hans\u0131lard\u0131r v\u0259 ya hans\u0131 <strong>hallarda<\/strong> t\u0259yin edilir?<br \/>\n59) <strong>Ya\u015fa g\u00f6r\u0259<\/strong> m\u00fcavin\u0259t hans\u0131 hallarda <strong>t\u0259yin<\/strong> edilir?<br \/>\n60) <strong>Ayl\u0131q<\/strong> m\u00fcavinatl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da<br \/>\n61) D\u0259fn \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcavin\u0259ti kiml\u0259r ala bil\u0259r?<br \/>\n62) <strong>D\u00f6vl\u0259t qulluq\u00e7usuna<\/strong> veril\u0259n \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t hans\u0131 hallarda dayand\u0131r\u0131la bil\u0259r?<br \/>\n63) <strong>Ya\u015fa g\u00f6r\u0259<\/strong> verilmi\u015f m\u00fcavin\u0259t hans\u0131 hallarda <strong>dayand\u0131r\u0131l\u0131r<\/strong>?<strong><br \/>\n<\/strong> 64) Sad\u0259l\u0259\u015fdirilmi\u015f vergi v\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisi hans\u0131 hallarda t\u0259tbiq edilir?<br \/>\n65) \u0130nflyasiya n\u0259dir v\u0259 onu yaradan amill\u0259r hans\u0131lard\u0131r?<br \/>\n66) Subsidiya n\u0259dir?<br \/>\n<strong>67) B\u00fcdc\u0259 sisteminin vahidliyi v\u0259 m\u00fcst\u0259qilliyi dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?<\/strong><\/p>\n<ul>\n<li>B\u00fcdc\u0259 sisteminin vahidliyi b\u00fcdc\u0259nin formala\u015fmas\u0131n\u0131n <strong>vahid h\u00fcquqi bazas\u0131 il\u0259, vahid b\u00fcdc\u0259 t\u0259snifat\u0131 v\u0259 b\u00fcdc\u0259 s\u0259n\u0259dl\u0259ri <\/strong>formas\u0131ndan istifad\u0259 edilm\u0259kl\u0259, b\u00fcdc\u0259 prosesinin <strong>raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f prinsipl\u0259ri<\/strong> il\u0259, <strong>vahid sosial iqtisadi v\u0259 vergi siyas\u0259ti<\/strong> il\u0259 t\u0259min edilir.<\/li>\n<li>Taml\u0131q prinsipi o dem\u0259kdir ki, b\u00fcdc\u0259 sisteminin <strong>h\u0259r bir h\u0259lq\u0259sind\u0259<\/strong> <strong>g\u0259lir<\/strong> v\u0259 <strong>x\u0259rcl\u0259r<\/strong> onlar\u0131n h\u0259cmind\u0259 <strong>tam<\/strong> <strong>\u0259ks olunmal\u0131d\u0131r.<\/strong><\/li>\n<li>Reall\u0131q- b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rinin <strong>h\u0259qiqiliyini<\/strong> g\u00f6st\u0259rir.<\/li>\n<li>A\u015fkarl\u0131q prinsipi- t\u0259sdiq edilmi\u015f <strong>b\u00fcdc\u0259l\u0259ri<\/strong> v\u0259 onlar\u0131n icras\u0131 haqq\u0131nda <strong>hesabat\u0131<\/strong> v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Prezidentinin<\/strong> <strong>g\u00f6nd\u0259ri\u015fini<\/strong> <strong><em>k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 d\u0259rc edilm\u0259sini<\/em><\/strong> <strong>t\u0259l\u0259b<\/strong> edir.<\/li>\n<li><strong>B\u00fcdc\u0259nin m\u00fcst\u0259qilliyi<\/strong>&#8211; g\u0259lirl\u0259rin <strong>x\u00fcsusi m\u0259nb\u0259l\u0259rinin<\/strong> v\u0259 onlar\u0131n istifad\u0259 edilm\u0259si <strong>istiqam\u0259tl\u0259rinin<\/strong> m\u00fc\u0259yy\u0259n edilm\u0259si <strong>h\u00fcquqi<\/strong> il\u0259 t\u0259min edilir.<\/li>\n<li>G\u0259lirl\u0259rin <strong>x\u00fcsusi m\u0259nb\u0259l\u0259rin\u0259<\/strong><\/li>\n<li><strong><em>h\u0259r bir b\u00fcdc\u0259 s\u0259viyy\u0259si<\/em><\/strong> \u00fc\u00e7\u00fcn <strong>qanunla<\/strong> g\u0259lir <strong>m\u0259nb\u0259yinin t\u0259hkim edilm\u0259si<\/strong>,<\/li>\n<li>t\u0259nziml\u0259yici <strong><em>g\u0259lirl\u0259rd\u0259n ay\u0131rma<\/em><\/strong>,<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>subyektl\u0259ri<\/strong> v\u0259 <strong>yerli \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 <\/strong>s\u0259lahiyy\u0259tli orqanlar\u0131 t\u0259r\u0259find\u0259n <strong>m\u00fcst\u0259qil<\/strong> olaraq m\u00fc\u0259yy\u0259n edil\u0259n <strong>\u0259lav\u0259 m\u0259nb\u0259l\u0259r<\/strong> <strong>aiddir<\/strong><\/li>\n<\/ul>\n<p><strong>68) Sekvestr n\u0259dir v\u0259 n\u0259 zaman t\u0259tbiq edilir?<\/strong><\/p>\n<p><strong>Madd\u0259 23. D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lma v\u0259 x\u0259rcl\u0259r\u0259 sekvestr t\u0259tbiq olunmas\u0131<\/strong><\/p>\n<p><strong>69) \u00dcmumi daxili m\u0259hsul n\u0259dir v\u0259 onun hesablanmas\u0131 metodlar\u0131 hans\u0131lard\u0131r?<\/strong><\/p>\n<p><strong>\u00dcmumi daxili m\u0259hsul (\u00dcDM) \u2013<\/strong>\u00a0<strong>bir il \u0259rzind\u0259<\/strong> iqtisadiyyatda (\u00f6lk\u0259 daxilind\u0259) istehsal olunan <strong>b\u00fct\u00fcn<\/strong> mal v\u0259 xidm\u0259tl\u0259rin <strong>m\u0259cmu<\/strong> <strong>bazar qiym\u0259tidir.<\/strong><\/p>\n<ul>\n<li>\u00dcDM <strong>\u00f6lk\u0259 iqtisadiyyat\u0131n\u0131n<\/strong> <strong>inki\u015faf\u0131n\u0131n<\/strong> <strong>\u0259sas g\u00f6st\u0259ricisidir<\/strong>. \u00dcDM art\u0131rsa, dem\u0259k ki, \u00f6lk\u0259 iqtisadiyyat\u0131 da inki\u015faf edir. \u0130qtisadiyyat\u0131n ayr\u0131-ayr\u0131 sah\u0259l\u0259ri \u00fczr\u0259 \u00dcDM hesablad\u0131qda, onlardan hans\u0131larda artma, hans\u0131larda is\u0259 azalma oldu\u011funu \u00f6yr\u0259nm\u0259k m\u00fcmk\u00fcnd\u00fcr.<\/li>\n<li>\u00dcDM-ni m\u00fc\u0259yy\u0259n <strong>bir valyutada<\/strong> (m\u0259s\u0259l\u0259n, dollarla) hesablamaqla m\u00fcxt\u0259lif \u00f6lk\u0259l\u0259rin iqtisadiyyatlar\u0131n\u0131 m\u00fcqayis\u0259 etm\u0259k olar.<\/li>\n<\/ul>\n<p><strong>\u0130stifad\u0259 s\u0259hvl\u0259ri<\/strong><\/p>\n<p>\u00dcDM-ni b\u0259z\u0259n <strong>\u00dcMM (<\/strong>\u00fcmumi milli m\u0259hsul) il\u0259 qar\u0131\u015fd\u0131r\u0131l\u0131r. \u00dcDM-d\u0259n f\u0259rqli olaraq, \u00dcMM faktiki i\u015f yerind\u0259n as\u0131l\u0131 olmayaraq <strong>\u0259yal\u0259t \u0259razisind\u0259<\/strong> qeydiyyatdan ke\u00e7mi\u015f \u015firk\u0259tl\u0259rin yaratd\u0131\u011f\u0131 mal v\u0259 xidm\u0259tl\u0259rin d\u0259y\u0259rini g\u00f6st\u0259rir. Lakin iqtisad\u00e7\u0131lar bu termind\u0259n daha az istifad\u0259 edirl\u0259r.<\/p>\n<p><strong>N\u00fcanslar<\/strong><\/p>\n<p>\u00dcDM-ni hesablama\u011f\u0131n <strong>\u00fc\u00e7 yolu<\/strong> var:<\/p>\n<p>1. G\u0259lirl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul qazan\u0131l\u0131b. Bu halda t\u0259\u015fkilat\u0131n \u00fcmumi m\u0259nf\u0259\u0259ti, \u0259mlak kiray\u0259sind\u0259n g\u0259l\u0259n g\u0259lirl\u0259r, amortizasiyan\u0131, kapital qoyulu\u015flar\u0131ndan g\u0259l\u0259n g\u0259lir, idxal v\u0259 istehsal vergil\u0259ri toplan\u0131r.<\/p>\n<p>2. X\u0259rcl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul x\u0259rcl\u0259nib. \u0130stehsal\u0131n modernl\u0259\u015fdirilm\u0259si, d\u00f6vl\u0259t x\u0259rcl\u0259ri v\u0259 xalis ixrac da buraya daxildir.<\/p>\n<p>3. \u018flav\u0259 d\u0259y\u0259r \u00fcsulu \u2013 \u00f6lk\u0259d\u0259 mal v\u0259 xidm\u0259t istehsal\u0131 il\u0259 istehlak qiym\u0259tl\u0259ri aras\u0131ndak\u0131 f\u0259rq.<\/p>\n<p>\u00dcDM bir s\u0131ra <strong>g\u0259lirl\u0259ri<\/strong> n\u0259z\u0259r\u0259 <strong>alm\u0131r<\/strong>:<\/p>\n<p>\u2013 qiym\u0259tli ka\u011f\u0131zlarla \u0259m\u0259liyyatlardan \u0259ld\u0259 edil\u0259n g\u0259lir;<\/p>\n<p>\u2013 d\u00f6vl\u0259tin t\u0259m\u0259nnas\u0131z x\u0259rcl\u0259ri (pensiyalar, m\u00fcavin\u0259tl\u0259r, t\u0259qa\u00fcdl\u0259r, subsidiyalar v\u0259 s.);<\/p>\n<p>\u2013 h\u0259diyy\u0259l\u0259r, xeyriyy\u0259\u00e7ilik;<\/p>\n<p>\u2013 ikinci \u0259l mallar\u0131n\u0131n yenid\u0259n sat\u0131\u015f\u0131.<\/p>\n<p>\u00dcDM-nin <strong>\u0259sas<\/strong> <strong>iki n\u00f6v\u00fc<\/strong> var:<\/p>\n<p><strong>1. Nominal \u00dcDM \u2013<\/strong>\u00a0N\u0259z\u0259rd\u0259n <strong>ke\u00e7iril\u0259n d\u00f6vr\u00fcn<\/strong> <strong>qiym\u0259tl\u0259rind\u0259<\/strong> \u00dcDM-in h\u0259cmi. Bu halda g\u00f6st\u0259rici <strong>bazar qiym\u0259tind\u0259n<\/strong> <strong>as\u0131l\u0131d\u0131r<\/strong> v\u0259 istehsal eyni s\u0259viyy\u0259d\u0259 qald\u0131\u011f\u0131 halda (<em>m\u0259s\u0259l\u0259n, inflyasiya \u015f\u0259raitind\u0259<\/em>) arta bil\u0259r.<\/p>\n<p><strong>2. Real \u00dcDM \u2013<\/strong>\u00a0<strong>istehsal h\u0259cmind\u0259ki d\u0259yi\u015fikliyi<\/strong> \u0259ks etdirir v\u0259 <strong>\u0259vv\u0259lki d\u00f6vr\u00fcn qiym\u0259tl\u0259ri<\/strong> \u0259sas\u0131nda hesablan\u0131r. M\u0259s\u0259l\u0259n, 2020 v\u0259 2019-cu ill\u0259rd\u0259 \u00dcDM-in nec\u0259 d\u0259yi\u015fdiyini m\u00fcqayis\u0259 etm\u0259k ist\u0259yirsinizs\u0259, 2019-cu ilin qiym\u0259tl\u0259ri \u0259sas\u0131nda 2020-ci ild\u0259 istehsal f\u0259rqin\u0259 bax\u0131r\u0131q.<\/p>\n<p><strong>70) Ya\u015fay\u0131\u015f minumu, ehtiyac meyar\u0131 n\u0259dir? Cari il v\u0259 \u0259vv\u0259lki ild\u0259 bu<br \/>\ng\u00f6st\u0259ricil\u0259r \u0259m\u0259k qabiliyy\u0259tli \u0259hali, i\u015fsizl\u0259r v\u0259 u\u015faqlar \u00fc\u00e7\u00fcn n\u0259 q\u0259d\u0259r<br \/>\nolmu\u015fdur? Bu sual\u0131 m\u00fctl\u0259q \u00f6yr\u0259nin.<\/strong><\/p>\n<p><strong>ehtiyac meyar\u0131<\/strong>\u00a0&#8211; \u0259halinin <strong>\u0259sas sosial-demoqrafik qruplar\u0131<\/strong> \u00fczr\u0259 <strong>ya\u015fay\u0131\u015f minimumundan<\/strong> as\u0131l\u0131 olaraq \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birg\u0259 h\u0259r il \u00fc\u00e7\u00fcn t\u0259sdiq olunan h\u0259dd.<\/p>\n<ul>\n<li><strong>\u00d6lk\u0259 \u00fczr\u0259<\/strong> t\u0259sdiq edilmi\u015f <strong>ya\u015fay\u0131\u015f minimumu<\/strong> <em>\u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin, m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin,\u00a0dig\u0259r \u00f6d\u0259ni\u015fl\u0259rin<\/em> v\u0259 <em>\u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 <\/em><strong>ehtiyac meyar\u0131n\u0131n<\/strong>\u00a0m\u00fc\u0259yy\u0259n edilm\u0259sinin <strong>\u0259sas\u0131n\u0131<\/strong> t\u0259\u015fkil edir.<\/li>\n<li>M\u00fclkiyy\u0259t formas\u0131ndan as\u0131l\u0131 olmayaraq <strong><em>m\u00fc\u0259ssis\u0259, idar\u0259 v\u0259 t\u0259\u015fkilatlar<\/em><\/strong>\u00a0<strong>ixtisass\u0131z \u0259m\u0259kl\u0259<\/strong> m\u0259\u015f\u011ful olan i\u015f\u00e7il\u0259rin\u0259 <strong>\u0259m\u0259khaqq\u0131n\u0131<\/strong> <strong>minimum \u0259m\u0259khaqq\u0131\u00a0m\u0259bl\u0259\u011find\u0259n<\/strong> <strong>az olmayaraq<\/strong> <strong>\u00f6d\u0259m\u0259lidir<\/strong>.<\/li>\n<li><strong>\u00d6lk\u0259 \u00fczr\u0259<\/strong> \u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin,\u00a0m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin\u00a0, <em>\u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259<\/em> ehtiyac meyar\u0131n\u0131n h\u0259ddinin\u00a0<strong><em>m\u0259bl\u0259\u011finin<\/em><\/strong> <strong>ya\u015fay\u0131\u015f minimumuna nisb\u0259ti<\/strong> <strong>h\u0259r il<\/strong> <strong>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131<\/strong> t\u0259r\u0259find\u0259n\u00a0m\u00fc\u0259yy\u0259n edilir.<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131nda <strong>minimum \u0259m\u0259khaqq\u0131<\/strong>\u00a0, <strong>ehtiyac meyar\u0131n\u0131n h\u0259ddi<\/strong>\u00a0<strong>m\u0259rh\u0259l\u0259l\u0259rl\u0259<\/strong> <strong>\u00f6lk\u0259 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumu<\/strong> <strong>s\u0259viyy\u0259sin\u0259<\/strong> y\u00fcks\u0259ldilir.<\/li>\n<li><strong>\u018fm\u0259k pensiyalar\u0131<\/strong> &#8220;\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda&#8221; Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq <strong>art\u0131r\u0131l\u0131r<\/strong> v\u0259 <strong>indeksl\u0259\u015fdirilir<\/strong>.<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Milli M\u0259clisi<\/strong> Az\u0259rbaycan Respublikas\u0131 <strong>Konstitusiyas\u0131n\u0131n 94-c\u00fc<\/strong> madd\u0259sinin I hiss\u0259sinin <strong>16-c\u0131 b\u0259ndini<\/strong> r\u0259hb\u0259r tutaraq\u00a0<strong>q\u0259rara al\u0131r:<\/strong><\/li>\n<\/ul>\n<p><strong>Madd\u0259 1.<\/strong>\u00a0Ehtiyac meyar\u0131n\u0131n h\u0259ddi<\/p>\n<p>\u00dcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 2022-ci il \u00fc\u00e7\u00fcn <strong>ehtiyac meyar\u0131n\u0131n h\u0259ddi<\/strong> <strong>200 manat<\/strong> m\u0259bl\u0259\u011find\u0259 t\u0259sdiq edilsin.<\/p>\n<p><strong>Madd\u0259 2.<\/strong>\u00a0Qanunun q\u00fcvv\u0259y\u0259 minm\u0259si<\/p>\n<p>Bu Qanun <strong>2022-ci il yanvar\u0131n 1-<\/strong>d\u0259n q\u00fcvv\u0259y\u0259 minir.<\/p>\n<p><strong>2022-ci il<\/strong> \u00fc\u00e7\u00fcn <strong>ya\u015fay\u0131\u015f minimumu<\/strong><\/p>\n<ul>\n<li>\u0259halinin \u0259sas <strong>sosial-demoqrafik qruplar\u0131<\/strong> \u00fczr\u0259 ya\u015fay\u0131\u015f minimumunun m\u0259bl\u0259\u011fi <strong>210 manat<\/strong>,<\/li>\n<li><strong>\u0259m\u0259k qabiliyy\u0259tli<\/strong> \u0259hali \u00fc\u00e7\u00fcn <strong>220 manat,<\/strong><\/li>\n<li><strong>pensiya\u00e7\u0131lar<\/strong> \u00fc\u00e7\u00fcn <strong>176 manat<\/strong>,<\/li>\n<li><strong>u\u015faqlar<\/strong> \u00fc\u00e7\u00fcn <strong>193 manat<\/strong> m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilir.<\/li>\n<\/ul>\n<p>2021-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu:<\/p>\n<ul>\n<li><strong>\u00f6lk\u0259 \u00fczr\u0259<\/strong> <strong>196 manat<\/strong>,<\/li>\n<li><strong>\u0259m\u0259k qabiliyy\u0259tli<\/strong> \u0259hali \u00fc\u00e7\u00fcn <strong>207 manat,<\/strong><\/li>\n<li><strong>pensiya\u00e7\u0131lar<\/strong> \u00fc\u00e7\u00fcn <strong>162 manat<\/strong>,<\/li>\n<li><strong>u\u015faqlar<\/strong> \u00fc\u00e7\u00fcn <strong>175 manat<\/strong> m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilsin.<\/li>\n<\/ul>\n<p>71) B\u00fcdc\u0259 sisteminin \u0259sas\u0131n\u0131 hans\u0131 b\u00fcdc\u0259l\u0259r t\u0259\u015fkil edir?<br \/>\n72) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?<\/p>\n<p><strong>73) D\u00f6vl\u0259t borcu kim t\u0259r\u0259find\u0259n idar\u0259 olunur?<\/strong><\/p>\n<ul>\n<li>\n<ul>\n<li><strong>d\u00f6vl\u0259t borcu<\/strong> &#8211; <strong>Az\u0259rbaycan Respublikas<\/strong>\u0131 ad\u0131ndan ba\u011flanm\u0131\u015f <strong>m\u00fcqavil\u0259l\u0259rin<\/strong> \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 \u00f6d\u0259nilm\u0259li olan borc;<\/li>\n<li><strong>daxili d\u00f6vl\u0259t borcu<\/strong> &#8211; Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>rezidentl\u0259ri<\/strong> il\u0259 ba\u011flanm\u0131\u015f <strong>m\u00fcqavil\u0259l\u0259rin<\/strong> \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;<\/li>\n<li><strong>xarici d\u00f6vl\u0259t borcu<\/strong> &#8211; Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>qeyri-rezidentl\u0259ri<\/strong> il\u0259 ba\u011flanm\u0131\u015f <strong>m\u00fcqavil\u0259l\u0259rin<\/strong> \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;<\/li>\n<li><strong><em>d\u00f6vl\u0259t z\u0259man\u0259ti<\/em><\/strong><em> \u2013 \u0259sas borcalan g\u00f6t\u00fcrd\u00fcy\u00fc borcu borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f qaytar\u0131lma \u015f\u0259rtl\u0259rin\u0259 v\u0259 m\u00fcdd\u0259t\u0259 uy\u011fun olaraq borcver\u0259n\u0259 qaytarmad\u0131qda, h\u0259min borc \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin borcver\u0259n qar\u015f\u0131s\u0131nda tam v\u0259 ya qism\u0259n yerin\u0259 yetirilm\u0259sin\u0259 dair Az\u0259rbaycan Respublikas\u0131n\u0131n bu Qanunla m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f qaydada \u00fcz\u0259rin\u0259 g\u00f6t\u00fcrd\u00fcy\u00fc maliyy\u0259 \u00f6hd\u0259liyi;<\/em><\/li>\n<li><strong><em>d\u00f6vl\u0259t borcalmas\u0131<\/em><\/strong><em> \u2013 Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan qaytar\u0131lma \u015f\u0259rtl\u0259ri Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri v\u0259 qeyri-rezidentl\u0259ri olan borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla m\u00fc\u0259yy\u0259n m\u00fcdd\u0259t\u0259 maliyy\u0259 v\u0259saitinin c\u0259lb edilm\u0259si;<\/em><a id=\"post-6430-_ednref2\"><\/a><strong><sup><a href=\"https:\/\/e-qanun.az\/framework\/13680&quot; \\l &quot;_edn2&quot; \\o &quot;\">\u00a0<\/a><\/sup><\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>D\u00f6vl\u0259t borcalmalar\u0131<\/strong><\/p>\n<ul>\n<li>\u00f6lk\u0259nin <strong>sosial-iqtisadi inki\u015faf\u0131na<\/strong> y\u00f6n\u0259ldilmi\u015f <strong>proqramlar\u0131n<\/strong> <em>h\u0259yata ke\u00e7irilm\u0259sini <\/em><strong>t\u0259min etm\u0259k<\/strong>,<\/li>\n<li>d\u00f6vl\u0259t b\u00fcdc\u0259sinin <strong>k\u0259sirini<\/strong> <strong>\u00f6rtm\u0259k<\/strong>,<\/li>\n<li><strong>d\u00f6vl\u0259t investisiyalar\u0131n\u0131<\/strong> <strong>maliyy\u0259l\u0259\u015fdirm\u0259k<\/strong> v\u0259<\/li>\n<li>Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>qanunvericiliyi<\/strong> il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n dig\u0259r <strong>m\u0259s\u0259l\u0259l\u0259rin h\u0259lli<\/strong> <strong>m\u0259qs\u0259dil\u0259<\/strong> h\u0259yata ke\u00e7irilir.<\/li>\n<li>D\u00f6vl\u0259t borcu <strong>m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131<\/strong> t\u0259r\u0259find\u0259n <strong>idar\u0259<\/strong> olunur.<\/li>\n<\/ul>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>Maliyy\u0259 Nazirliyi<\/strong> <strong>yan\u0131nda<\/strong> <strong>D\u00f6vl\u0259t Borcunun v\u0259 Maliyy\u0259 \u00d6hd\u0259likl\u0259rinin \u0130dar\u0259 Edilm\u0259si Agentliyi<\/strong> \u201cD\u00f6vl\u0259t borcu haqq\u0131nda\u201d v\u0259 \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>qanunlar\u0131na<\/strong>, Az\u0259rbaycan Respublikas\u0131 <strong>Prezidentinin<\/strong> m\u00fcvafiq <strong>aktlar\u0131na<\/strong> uy\u011fun olaraq, <strong><em>d\u00f6vl\u0259t borcalmalar\u0131n\u0131n<\/em><\/strong><em> h\u0259yata ke\u00e7irilm\u0259sini t\u0259min ed\u0259n, <\/em><strong><em>d\u00f6vl\u0259t borcunun v\u0259 maliyy\u0259 \u00f6hd\u0259likl\u0259rinin<\/em><\/strong><em> idar\u0259 olunmas\u0131n\u0131, <\/em><strong><em>d\u00f6vl\u0259t borcunun<\/em><\/strong><em> t\u0259krar maliyy\u0259l\u0259\u015fdirilm\u0259sini h\u0259yata ke\u00e7ir\u0259n, <\/em><strong><em>vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131<\/em><\/strong> <em>v\u0259 \u201c<\/em><strong><em>D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fondu<\/em><\/strong><em>\u201dnun <\/em><strong><em>v\u0259saitini<\/em><\/strong><em> idar\u0259etm\u0259y\u0259 ver\u0259n v\u0259 ya idar\u0259 ed\u0259n, <\/em><strong><em>d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tl\u0259rinin<\/em><\/strong><em> v\u0259 <\/em><strong><em>xarici d\u00f6vl\u0259tl\u0259rin<\/em><\/strong><em> Az\u0259rbaycan Respublikas\u0131na olan <\/em><strong><em>borcunun<\/em><\/strong><em> reyestrini aparan,<\/em> habel\u0259 <strong><em>d\u00f6vl\u0259t qiym\u0259tli ka\u011f\u0131zlar\u0131n\u0131n emissiyas\u0131n\u0131<\/em><\/strong><em> h\u0259yata ke\u00e7ir\u0259n<\/em> Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyinin <strong>strukturuna daxil<\/strong> olan <strong>qurumdur<\/strong>.<\/p>\n<p><strong>74) \u018fsas makroiqtisadi g\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?<\/strong><\/p>\n<p>Klassik m\u0259\u2019nada iqtisadiyyat \u2013 insanlar\u0131n <strong>qeyri-m\u0259hdud<\/strong> t\u0259l\u0259bat\u0131n\u0131n <strong>m\u0259hdud<\/strong> <strong>t\u0259bii<\/strong> v\u0259 <strong>istehsal<\/strong> <strong>imkanlar\u0131<\/strong> il\u0259 <strong>\u00f6d\u0259nilm\u0259si probleml\u0259rini<\/strong> <strong>h\u0259ll etm\u0259y\u0259<\/strong> \u00e7al\u0131\u015fan <strong>elm<\/strong> v\u0259 <strong>praktiki f\u0259aliyy\u0259t<\/strong> sah\u0259sidir.<\/p>\n<ul>\n<li>B\u00fct\u00f6vl\u00fckd\u0259 iqtisadiyyat iki b\u00f6y\u00fck b\u00f6lm\u0259y\u0259 ayr\u0131l\u0131r: <strong>mikroiqtisadiyyat<\/strong> v\u0259 <strong>makroiqtisadiyyat<\/strong>.<br \/>\nMikroiqtisadiyyat \u2013 ayr\u0131-ayr\u0131 <strong>iqtisadi elementl\u0259rin<\/strong> <strong>iqtisadi davran\u0131\u015f\u0131n\u0131<\/strong> \u00f6yr\u0259nir. Bel\u0259 elementl\u0259r\u0259 <em>ev t\u0259s\u0259rr\u00fcfatlar\u0131, firmalar sah\u0259l\u0259r v\u0259 konkret bazarlar<\/em> aiddir.<br \/>\nMakroiqtisadiyyat is\u0259 \u0259ksin\u0259 <strong>iqtisadiyyat\u0131n<\/strong> <strong>b\u00fct\u00f6vl\u00fckd\u0259 f\u0259aliyy\u0259tini<\/strong> t\u0259nziml\u0259yir.<\/li>\n<li><strong>Milli Hesablar Sistemi<\/strong> (MHS)<strong>makroiqtisadi g\u00f6st\u0259ricil\u0259ri<\/strong> <strong>t\u0259svir<\/strong> v\u0259 <strong>t\u0259hlil<\/strong> <strong>etm\u0259k<\/strong> \u00fc\u00e7\u00fcn <strong>qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259d\u0259 <\/strong>olan <strong>ikit\u0259r\u0259fli g\u00f6st\u0259ricil\u0259r sistemidir<\/strong>.<\/li>\n<\/ul>\n<p>Milli Hesablar Sisteminin (MHS) qurulmas\u0131 metodologiyas\u0131nda <strong>anlay\u0131\u015f, kateqoriya v\u0259 t\u0259rifl\u0259rd\u0259n<\/strong> geni\u015f istifad\u0259 olunur. Milli Hesablar Sistemi bax\u0131m\u0131ndan <strong><em>t\u0259krar istehsal prosesinin qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259sini, iqtisadiyyat\u0131n dinamikas\u0131n\u0131 <\/em>t\u0259hlil<\/strong> ed\u0259rk\u0259n <strong>\u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n<\/strong> <strong>istifad\u0259<\/strong> olunur.<\/p>\n<p>Milli Hesablar Sistemind\u0259 \u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n biri <strong>\u00dcMM<\/strong> v\u0259 <strong>\u00dcDM<\/strong>-dur.<\/p>\n<p><strong>75) Hans\u0131 m\u00fcavin\u0259tl\u0259r m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta vasit\u0259l\u0259ri hesab\u0131na \u00f6d\u0259nilir?<br \/>\n76) \u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131n\u0131 izah edin.<\/strong><\/p>\n<ul>\n<li>\u018fDV-nin d\u0259r\u0259c\u0259si h\u0259r vergi tutulan <strong>\u0259m\u0259liyyat\u0131n<\/strong> v\u0259 h\u0259r vergi tutulan <strong>idxal\u0131n d\u0259y\u0259rinin<\/strong> <strong>18 faizidir<\/strong>.<\/li>\n<li>Vergi tutulan <strong>d\u00f6vriyy\u0259<\/strong> <strong>hesabat d\u00f6vr\u00fc<\/strong> \u0259rzind\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131n <strong>\u00fcmumi d\u0259y\u0259rind\u0259n<\/strong> ibar\u0259tdir.<\/li>\n<li>\u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131 Az\u0259rbaycan Respublikas\u0131 \u0259razisin\u0259 g\u0259tiril\u0259n <strong>mallara<\/strong> v\u0259 <strong>n\u0259qliyyat vasit\u0259l\u0259rin\u0259<\/strong> \u0259lav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 \u00fc\u00e7\u00fcn mal\u0131n <strong>g\u00f6mr\u00fck d\u0259y\u0259rinin<\/strong> v\u0259 <strong>g\u00f6mr\u00fck r\u00fcsumunun<\/strong> <strong>c\u0259mi<\/strong>, <strong>aksiz\u0259<\/strong> d\u00fc\u015f\u0259n mallar \u00fc\u00e7\u00fcn is\u0259 <strong>h\u0259m\u00e7inin<\/strong> <strong>aksiz m\u0259bl\u0259\u011finin<\/strong> <strong>c\u0259mi<\/strong> \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.<\/li>\n<li>Mallar\u0131n g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259si zaman\u0131 m\u00fc\u0259yy\u0259n edilmi\u015f g\u00f6mr\u00fck d\u0259y\u0259rini <strong>G<\/strong>, g\u00f6mr\u00fck r\u00fcsumunu <strong>R<\/strong>, aksiz m\u0259bl\u0259\u011fini <strong>A<\/strong> h\u0259rfi il\u0259 i\u015far\u0259 ets\u0259k, onda \u0259lav\u0259 d\u0259y\u0259r vergisinin m\u0259bl\u0259\u011fi a\u015fa\u011f\u0131dak\u0131 qaydada hesablanacaqd\u0131r: <strong>\u018fDV= (G+R+A) x 18%<\/strong><\/li>\n<\/ul>\n<p><strong>77) \u00d6lk\u0259mizd\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin normalar\u0131 n\u0259 q\u0259d\u0259rdir?<\/strong><\/p>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 <strong>ezamiyy\u0259 x\u0259rcl\u0259rinin<\/strong> <strong>1 g\u00fcnl\u00fck normas\u0131<\/strong><\/p>\n<ul>\n<li><strong>Bak\u0131<\/strong> \u015f\u0259h\u0259rind\u0259 <strong>90,0<\/strong> manat,<\/li>\n<li><strong>G\u0259nc\u0259<\/strong>, <strong>Sumqay\u0131t<\/strong> v\u0259 <strong>Nax\u00e7\u0131van<\/strong> \u015f\u0259h\u0259rl\u0259rind\u0259 <strong>70,0<\/strong> manat,<\/li>\n<li>respublika tabeli dig\u0259r <strong>\u015f\u0259h\u0259rl\u0259rd\u0259<\/strong>, rayon <strong>m\u0259rk\u0259zl\u0259rind\u0259<\/strong>, \u015f\u0259h\u0259r tipli q\u0259s\u0259b\u0259l\u0259rd\u0259 v\u0259 k\u0259ndl\u0259rd\u0259 <strong>65,0<\/strong> manat m\u00fc\u0259yy\u0259n edilsin.<\/li>\n<\/ul>\n<p>Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin m\u00fc\u0259yy\u0259n edilmi\u015f <strong>1 g\u00fcnl\u00fck normas\u0131n\u0131n<\/strong> <strong>80 faizini<\/strong> <strong>mehmanxana x\u0259rcl\u0259ri<\/strong> t\u0259\u015fkil edir.<\/p>\n<p><strong>M\u00fchafiz\u0259 olunan \u015f\u0259xsl\u0259rin<\/strong><em> <s>\u00f6lk\u0259daxili<\/s> s\u0259f\u0259rl\u0259ri zaman\u0131 <\/em><strong><em>t\u0259hl\u00fck\u0259sizliyi<\/em><\/strong><em> t\u0259min ed\u0259n Az\u0259rbaycan Respublikas\u0131 Prezidentinin <\/em><strong><em>T\u0259hl\u00fck\u0259sizlik Xidm\u0259ti<\/em><\/strong><em> v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n <\/em><strong><em>X\u00fcsusi Rabit\u0259 v\u0259 \u0130nformasiya T\u0259hl\u00fck\u0259sizliyi D\u00f6vl\u0259t Xidm\u0259ti<\/em><\/strong> <strong><em>\u0259m\u0259kda\u015flar\u0131n\u0131n <\/em>mehmanxana x\u0259rcl\u0259ri<\/strong><em> t\u0259qdim edilmi\u015f <\/em><strong><em>t\u0259sdiqedici s\u0259n\u0259dl\u0259r\u0259<\/em><\/strong><em> \u0259sas\u0259n <\/em><strong><em>faktiki x\u0259rcl\u0259r\u0259<\/em><\/strong><em> uy\u011fun olaraq \u00f6d\u0259nilir.<\/em><\/p>\n<p><strong>78) \u018fg\u0259r siz ezamiyy\u0259d\u0259sinizs\u0259 n\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 hec bir s\u0259n\u0259d<br \/>\ng\u00f6t\u00fcrm\u0259misinzs\u0259, ezamiyy\u0259 x\u0259rcl\u0259ri nec\u0259 hesablanacaq?<\/strong><\/p>\n<p><strong>n\u0259qliyyat x\u0259rcl\u0259ri <\/strong><em>(taksid\u0259n istifad\u0259 <\/em><strong><em>istisna<\/em><\/strong><em> olmaqla, ya\u015fay\u0131\u015f m\u0259nt\u0259q\u0259sind\u0259n k\u0259narda yerl\u0259\u015f\u0259n va\u011fzala, limana (b\u0259r\u0259y\u0259), t\u0259yyar\u0259 meydan\u0131na v\u0259 \u00f6lk\u0259 \u0259razisind\u0259 dig\u0259r m\u0259nt\u0259q\u0259l\u0259r\u0259 getm\u0259k<\/em>) daxildir v\u0259 bu x\u0259rcl\u0259r <strong>t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r<\/strong> \u0259sas\u0131nda \u00f6d\u0259nilir.<\/p>\n<p>Qeyd olunan <strong>x\u0259rcl\u0259r\u0259<\/strong> <em>n\u0259qliyyatda s\u0259rni\u015finl\u0259rin icbari s\u0131\u011forta \u00fczr\u0259 t\u0259diyy\u0259l\u0259ri<\/em>, biletl\u0259rin qabaqcadan sat\u0131\u015f\u0131 \u00fczr\u0259 xidm\u0259tin \u00f6d\u0259nilm\u0259si, <em>qatarlarda yatacaq l\u0259vazimatlar\u0131ndan istifad\u0259 \u00fc\u00e7\u00fcn x\u0259rcl\u0259r<\/em> d\u0259 <strong>daxildir<\/strong>.<\/p>\n<p>N\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 <strong>t\u0259sdiqedici s\u0259n\u0259dl\u0259r<\/strong> <strong>itirildiyi<\/strong> t\u0259qdird\u0259, <strong><em>bileti satm\u0131\u015f t\u0259\u015fkilat<\/em><\/strong><em> t\u0259r\u0259find\u0259n biletin h\u0259qiq\u0259t\u0259n h\u0259min \u015f\u0259xs\u0259 <\/em><strong><em>sat\u0131lmas\u0131n\u0131<\/em><\/strong><em> t\u0259sdiq ed\u0259n<\/em> <strong>r\u0259smi s\u0259n\u0259d (aray\u0131\u015f)<\/strong> \u00f6d\u0259ni\u015f \u00fc\u00e7\u00fcn <strong>\u0259sas<\/strong> g\u00f6t\u00fcr\u00fcl\u00fcr.<\/p>\n<p><strong>79) Mikroiqtisadiyyat v\u0259 mezoiqtisadiyyat dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?<\/strong><\/p>\n<p>M\u00fcasir milli t\u0259s\u0259rr\u00fcfat\u0131 \u00fc\u00e7 s\u0259viyy\u0259d\u0259 \u00f6yr\u0259nirl\u0259r, bu onun t\u0259\u015fkilinin \u00fc\u00e7 s\u0259viyy\u0259si il\u0259 ba\u011fl\u0131d\u0131r:<\/p>\n<p>1. A\u015fa\u011f\u0131 s\u0259viyy\u0259 (<strong>mikroiqtisadiyyat<\/strong>);<\/p>\n<p>2. Orta s\u0259viyy\u0259 (<strong>mezoiqtisadiyyat<\/strong>);<\/p>\n<p>3. Yuxar\u0131 s\u0259viyy\u0259 (<strong>makroiqtisadiyyat<\/strong>).<\/p>\n<ul>\n<li>Bu s\u0259viyy\u0259l\u0259rin h\u0259r birinin <em>\u00f6z xarakterik c\u0259h\u0259tl\u0259ri<\/em> vard\u0131r v\u0259 onlar a\u015fa\u011f\u0131dak\u0131 <strong>iqtisadi \u0259lam\u0259tl\u0259rin\u0259 <\/strong>g\u00f6r\u0259 <strong>f\u0259rql\u0259nirl\u0259r<\/strong>.<\/li>\n<li><em>\u018fm\u0259k <\/em><strong><em>b\u00f6lg\u00fcs\u00fc<\/em><\/strong><em> v\u0259 \u0259m\u0259k <\/em><strong><em>kooperasiyas\u0131n\u0131n d\u0259r\u0259c\u0259sin\u0259<\/em><\/strong><em> g\u00f6r\u0259;<\/em><\/li>\n<li><strong><em>M\u00fclkiyy\u0259tin<\/em><\/strong><em> tipin\u0259 (formas\u0131na) g\u00f6r\u0259;<\/em><\/li>\n<li><strong><em>T\u0259s\u0259rr\u00fcfat\u0131n<\/em><\/strong><em> t\u0259\u015fkilinin formas\u0131na g\u00f6r\u0259;<\/em><\/li>\n<li><strong><em>\u0130da\u0259retm\u0259<\/em><\/strong><em> n\u00f6v\u00fcn\u0259 g\u00f6r\u0259.<\/em><\/li>\n<\/ul>\n<p>Mikroiqtisadiyyat <strong>t\u0259k<\/strong> <em>\u0259m\u0259k b\u00f6lg\u00fcs\u00fc<\/em>, <strong>sad\u0259<\/strong> <em>\u0259m\u0259k kooperasiyas\u0131<\/em>, <strong>x\u00fcsusi<\/strong> <em>m\u00fclkiyy\u0259t<\/em> v\u0259 <strong>azad<\/strong> <em>bazar m\u00fcnasib\u0259tl\u0259ri<\/em> \u0259sas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259rir.<\/p>\n<p>Lakin <strong><em>m\u0259hsuldar q\u00fcvv\u0259l\u0259rin inki\u015faf\u0131<\/em><\/strong> n\u0259tic\u0259sind\u0259 t\u0259s\u0259rr\u00fcfat\u0131n t\u0259\u015fkilinin <strong>yeni pill\u0259si<\/strong> formala\u015f\u0131r. Bu <strong>orta pill\u0259<\/strong> olan <strong>mezoiqtisadiyyatd\u0131r<\/strong>. <strong>Mezo<\/strong> \u2013 yunanca \u2013 <strong>mesos<\/strong> \u2013 <strong>aral\u0131q, orta<\/strong> m\u0259nas\u0131n\u0131 verir.<\/p>\n<p><strong>Mezoiqtisadiyyat<\/strong>\u00a0 istehsal\u0131n <strong><em>t\u0259m\u0259rk\u00fczl\u0259\u015fm\u0259si v\u0259 m\u0259rk\u0259zl\u0259\u015fm\u0259si<\/em><\/strong> n\u0259tic\u0259sind\u0259 formala\u015f\u0131r. <em>\u0130ri h\u0259cmli birlikl\u0259r, kombinatlar, kompleksl\u0259r <\/em>yaran\u0131r. H\u0259tta texnoloji c\u0259h\u0259td\u0259n \u0259laq\u0259si olmayan <strong>konqlomeratlar<\/strong> yaran\u0131r. M\u0259s\u0259l\u0259n,<\/p>\n<ul>\n<li><strong>avtomobil zavodlar\u0131 birliyi<\/strong> (<em>eyni texnologiyaya \u0259saslanan m\u00fc\u0259ssis\u0259l\u0259rin birliyi<\/em>),<\/li>\n<li><strong>toxuculuq kombinat\u0131, kimya kombinat\u0131<\/strong> (<em>burada xammal\u0131 eyni m\u0259nb\u0259d\u0259n alan, yaxud birinin m\u0259hsulu dig\u0259ri \u00fc\u00e7\u00fcn xammal olan m\u00fc\u0259ssis\u0259l\u0259rin birliyi<\/em>) v\u0259 yaxud<\/li>\n<li>maliyy\u0259 c\u0259h\u0259td\u0259n m\u00fcdafi\u0259 olunmaq \u00fc\u00e7\u00fcn m\u00fcxt\u0259lif sah\u0259nin m\u00fc\u0259ssis\u0259l\u0259rinin birliyi olan\u00a0<strong>konqlomerat<\/strong>\u00a0(<em>bank, g\u0259miqay\u0131rma, mehmanxana kimi m\u00fc\u0259ssis\u0259l\u0259r birliyi<\/em>).<\/li>\n<li><strong>\u0130nhisar birlikl\u0259ri<\/strong> formalar\u0131 da <strong>mezoiqtisadiyyata<\/strong> aiddir.<\/li>\n<li>B\u00fct\u00fcn bu deyil\u0259nl\u0259r\u00a0mezoiqtisadiyyat\u0131n bazar\u0131 inhisarla\u015fd\u0131rma\u011fa meylli oldu\u011funu g\u00f6st\u0259rir.\u00a0<strong>Kartel, sindikat, konsern v\u0259 trest kimi inhisar birliyi formalar\u0131 da\u00a0 mezoiqtisadi\u00a0 sistem\u0259 daxildir..<\/strong><\/li>\n<\/ul>\n<p><strong>80) Subvensiya il\u0259 subsidiyan\u0131n f\u0259rqi n\u0259dir?<br \/>\n81) Maliyy\u0259 t\u0259hlili nec\u0259 h\u0259yata ke\u00e7irilir?<br \/>\n82) D\u00f6vl\u0259tin maliyy\u0259 resurslar\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?<br \/>\n83) Maliyy\u0259 resurslar\u0131 hans\u0131 hiss\u0259l\u0259rd\u0259n ibar\u0259tdir?<\/strong><\/p>\n<p><strong><em>\u018fhalinin, t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin, d\u00f6vl\u0259tin, \u00f6z\u00fcn\u00fcidar\u0259 orqanlar\u0131n\u0131n<\/em><\/strong> s\u0259r\u0259ncam\u0131nda olan <strong>pul v\u0259saitl\u0259rinin<\/strong> <strong>c\u0259mi<\/strong> <strong>maliyy\u0259 resurslar\u0131n\u0131<\/strong> t\u0259\u015fkil edir.<\/p>\n<p>Maliyy\u0259 resurslar\u0131 <strong>m\u0259qs\u0259dli pul v\u0259saitl\u0259ri<\/strong> kimi m\u00fc\u0259yy\u0259n edilir. M \/ d maliyy\u0259 v\u0259 maliyy\u0259 resurslar\u0131 aras\u0131nda \u0259h\u0259miyy\u0259tli <strong>f\u0259rql\u0259r<\/strong> var:<\/p>\n<p>1) <strong>Maliyy\u0259<\/strong> &#8211; m\u00fcc\u0259rr\u0259d kateqoriya olan pul m\u00fcnasib\u0259tl\u0259ri fiziki olaraq hiss oluna bilm\u0259z<\/p>\n<p>2) <strong>Maliyy\u0259 resurslar\u0131<\/strong> &#8211; pul v\u0259saitl\u0259ri. Hans\u0131 ki, fiziki olaraq hiss oluna bil\u0259r, ba\u015fqa yer\u0259, ist\u0259nil\u0259n m\u0259saf\u0259y\u0259 da\u015f\u0131na bil\u0259r<\/p>\n<p>3<strong>) Na\u011fd pul<\/strong> m\u00fcxt\u0259lif yerl\u0259rd\u0259 saxlan\u0131la v\u0259 ya gizl\u0259n\u0259 bil\u0259r.<\/p>\n<p>Resurslar <strong>m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f<\/strong> (<em>b\u00fcdc\u0259, b\u00fcdc\u0259 v\u0259 qeyri-b\u00fcdc\u0259 fondlar\u0131<\/em>) v\u0259 <strong>m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f<\/strong> (<em>m\u00fc\u0259ssis\u0259l\u0259rin maliyy\u0259 resurslar\u0131<\/em>) b\u00f6l\u00fcn\u00fcr.<\/p>\n<p><strong>T\u0259\u015f\u0259kk\u00fcl m\u0259nb\u0259yi<\/strong> b\u00f6l\u00fcn\u0259n v\u0259 yenid\u0259n b\u00f6l\u00fc\u015fd\u00fcr\u00fcl\u0259n <strong>milli g\u0259lirdir<\/strong>. Bunun \u0259sas\u0131nda m\u00fcvafiq maliyy\u0259 resurslar\u0131 m\u0259nb\u0259l\u0259ri formala\u015f\u0131r.<\/p>\n<ul>\n<li><em>\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259n, \u00f6z\u0259ll\u0259\u015fdirm\u0259d\u0259n, habel\u0259 xaricd\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r\u00a0<\/em><em>iqtisadi f\u0259aliyy\u0259t<\/em><em>;<\/em><\/li>\n<li><em>qiym\u0259tli ka\u011f\u0131zlar\u0131n v\u0259 pullar\u0131n emissiyas\u0131, d\u00f6vl\u0259t krediti;<\/em><\/li>\n<li><em>m\u0259cburi \u00f6d\u0259ni\u015fl\u0259r (vergil\u0259r, r\u00fcsumlar, r\u00fcsumlar).<\/em><\/li>\n<\/ul>\n<p><strong>84) Fiskal siyas\u0259t n\u0259dir?- B\u00fcdc\u0259 vergi siyas\u0259ti<\/strong><\/p>\n<p>\u0130qtisadiyyat v\u0259 siyas\u0259t elmind\u0259\u00a0<strong>fiskal siyas\u0259t<\/strong>\u00a0<strong>d\u00f6vl\u0259t g\u0259lirl\u0259rinin<\/strong>\u00a0v\u0259\u00a0<strong>x\u0259rcl\u0259rinin<\/strong>\u00a0k\u00f6m\u0259yi il\u0259 <strong>iqtisadiyyata<\/strong> t\u0259sir etm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 olunur.\u00a0Keyns iqtisadi m\u0259kt\u0259bin\u0259\u00a0g\u00f6r\u0259,\u00a0<strong>d\u00f6vl\u0259t<\/strong><strong> vergil\u0259rin<\/strong>\u00a0s\u0259viyy\u0259sini (d\u0259r\u0259c\u0259sini) v\u0259 <strong>x\u0259rcl\u0259rini<\/strong> d\u0259yi\u015fdikd\u0259 bu <strong>m\u0259cmu t\u0259l\u0259b\u0259<\/strong> v\u0259 <strong>iqtisadi aktivliy\u0259<\/strong> t\u0259sir g\u00f6st\u0259rir.<\/p>\n<p>Fiskal siyas\u0259t <strong>biznes tsikll\u0259rind\u0259<\/strong> d\u0259yi\u015fiklikl\u0259r ba\u015f verdikd\u0259 iqtisadiyyat\u0131 <strong>sabitl\u0259\u015fdirm\u0259k<\/strong> \u00fc\u00e7\u00fcn t\u0259tbiq edilir. Fiskal siyas\u0259tin <strong>iki \u0259sas al\u0259ti<\/strong> olan <strong>vergil\u0259r<\/strong> v\u0259 <strong>d\u00f6vl\u0259t x\u0259rcl\u0259ri<\/strong> d\u0259yi\u015fdikd\u0259, bu a\u015fa\u011f\u0131dak\u0131 makroiqtisadi g\u00f6st\u0259ricil\u0259r\u0259 t\u0259sir edir\u00a0:<\/p>\n<ul>\n<li><strong><em>M\u0259cmu t\u0259l\u0259b<\/em><\/strong><strong><em>\u00a0v\u0259\u00a0<\/em><\/strong><strong><em>iqtisadi aktivliyin<\/em><\/strong><strong><em>\u00a0s\u0259viyy\u0259si<\/em><\/strong><em>;<\/em><\/li>\n<li><strong><em>Y\u0131\u011f\u0131m v\u0259 investisiyalar<\/em><\/strong><em>;<\/em><\/li>\n<li><strong><em>G\u0259lirl\u0259rin b\u00f6lg\u00fcs\u00fc<\/em><\/strong>.<\/li>\n<\/ul>\n<p>Fiskal siyas\u0259t\u00a0<strong>monetar siyas\u0259td\u0259n<\/strong>\u00a0b\u0259zi x\u00fcsusiyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259 f\u0259rql\u0259nir. Bel\u0259 ki,<\/p>\n<p>fiskal siyas\u0259t\u00a0<strong>qanunvericilik akt\u0131<\/strong>\u00a0il\u0259 t\u0259nziml\u0259n\u0259n <strong>d\u00f6vl\u0259t g\u0259lirl\u0259ri<\/strong> v\u0259 <strong>x\u0259rcl\u0259rind\u0259ki<\/strong> d\u0259yi\u015fiklik vasit\u0259si il\u0259 iqtisadiyyata t\u0259sir g\u00f6st\u0259rir.<\/p>\n<p>Monetar siyas\u0259t is\u0259\u00a0<strong>m\u0259rk\u0259zi bank<\/strong>\u00a0t\u0259r\u0259find\u0259n\u00a0<strong>pul t\u0259klifin\u0259, faiz d\u0259r\u0259c\u0259sin\u0259 v\u0259 m\u0259cburi ehtiyat normas\u0131na<\/strong>\u00a0t\u0259sir etm\u0259kl\u0259 bunu h\u0259yata ke\u00e7irir.<\/p>\n<p>Fiskal siyas\u0259tin <strong>3 \u0259sas<\/strong>\u00a0<strong>n\u00f6v\u00fc<\/strong>\u00a0vard\u0131r:<\/p>\n<ul>\n<li><strong>Neytral fiskal siyas\u0259t<\/strong>\u00a0ad\u0259t\u0259n iqtisadiyyat <strong>tarazl\u0131q<\/strong> h\u00f6km s\u00fcr\u0259n zaman t\u0259tbiq edilir. <em>Bu zaman d\u00f6vl\u0259t x\u0259rcl\u0259ri tam olaraq d\u00f6vl\u0259t g\u0259lirl\u0259ri hesab\u0131na maliyy\u0259l\u0259\u015fir v\u0259 iqtisadiyyata neytral t\u0259sir g\u00f6st\u0259rir.<\/em><\/li>\n<li><strong>Geni\u015fl\u0259ndirici fiskal siyas\u0259t<\/strong>\u00a0zaman\u0131 d\u00f6vl\u0259t <strong>x\u0259rcl\u0259ri<\/strong> <strong>g\u0259lirl\u0259ri<\/strong> <strong>\u00fcst\u0259l\u0259yir<\/strong>. Bu siyas\u0259t ad\u0259t\u0259n <strong>b\u00f6hran<\/strong> d\u00f6vr\u00fcnd\u0259 h\u0259yata ke\u00e7irilir.<\/li>\n<li><strong>Darald\u0131c\u0131 fiskal siyas\u0259t<\/strong>\u00a0h\u0259yata ke\u00e7irilirs\u0259, d\u00f6vl\u0259t g\u0259lirl\u0259rinin <strong>yaln\u0131z<\/strong> bir hiss\u0259si <strong>x\u0259rcl\u0259r\u0259<\/strong> y\u00f6n\u0259ldilir. <em>Qalan hiss\u0259 is\u0259 d\u00f6vl\u0259tin <\/em><strong><em>daxili<\/em><\/strong><em> v\u0259 ya <\/em><strong><em>xarici borclar\u0131n\u0131n<\/em><\/strong><em> \u00f6d\u0259nm\u0259sin\u0259 y\u00f6n\u0259ldilir.<\/em><\/li>\n<\/ul>\n<p><strong>85) Kommersiya banklar\u0131 d\u00f6vl\u0259t maliyy\u0259 sistemin\u0259 aid edilir? &#8211; Xeyir<\/strong><\/p>\n<h2>AZ\u018fRBAYCAN RESPUBL\u0130KASININ MAL\u0130YY\u018f S\u0130STEM\u0130<\/h2>\n<p><strong>Maliyy\u0259<\/strong> <em>b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rinin<\/em> da\u015f\u0131y\u0131c\u0131s\u0131 oldu\u011funa g\u00f6r\u0259, m\u0259hz bu b\u00f6lg\u00fc m\u00fcxt\u0259lif t\u0259s\u0259rr\u00fcfat subyektl\u0259ri aras\u0131nda ba\u015f verir. <strong>Pul v\u0259saiti fondlar\u0131n\u0131n<\/strong> <strong>yarad\u0131lmas\u0131<\/strong> v\u0259 <strong>istifad\u0259si<\/strong> qaydas\u0131ndan as\u0131l\u0131 olaraq maliyy\u0259 sistemi <strong>iki<\/strong> <strong>yer\u0259<\/strong> ayr\u0131l\u0131r.<\/p>\n<p>&#8211; <strong>D\u00f6vl\u0259t maliyy\u0259si<\/strong> (m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259);<\/p>\n<p>&#8211; <strong>M\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n<\/strong> (t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin) maliyy\u0259si (qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259).<\/p>\n<p>Bu b\u00f6lm\u0259nin h\u0259r biri t\u0259\u015fkilati struktura malik olmaqla bir ne\u00e7\u0259 <strong>h\u0259lq\u0259d\u0259n<\/strong> ibar\u0259tdir.<\/p>\n<p>Maliyy\u0259 sistemi geni\u015f m\u0259nada \u00f6z\u00fcn\u0259 habel\u0259 <strong>3 kredit-bank sistemini<\/strong> d\u0259 (\u00f6lk\u0259nin banklar\u0131n\u0131 v\u0259 dig\u0259r kredit idar\u0259l\u0259rinin m\u0259cmunu) daxil edir:<\/p>\n<p><strong>Birinci b\u00f6lm\u0259<\/strong> \u2013 <strong>d\u00f6vl\u0259t maliyy\u0259sinin<\/strong> h\u0259lq\u0259l\u0259ri m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259y\u0259 aiddir v\u0259 <strong>makro<\/strong> s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 <em>maliyy\u0259-b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rini<\/em> t\u0259nziml\u0259m\u0259k \u00fc\u00e7\u00fcn istifad\u0259 edilir.<\/p>\n<p><strong>\u0130kinci b\u00f6lm\u0259<\/strong> &#8211; <strong>m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259sini<\/strong> qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259ni \u0259hat\u0259 edir v\u0259 <strong>mikro<\/strong> s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 <em>sosial m\u00fcnasib\u0259tl\u0259ri<\/em> t\u0259nziml\u0259m\u0259k v\u0259 stimulla\u015fd\u0131rmaq \u00fc\u00e7\u00fcn istifad\u0259 edilir.<\/p>\n<p><strong>Kredit-bank sferas\u0131<\/strong> \u00f6lk\u0259nin <strong>banklar\u0131ndan<\/strong> v\u0259 dig\u0259r <strong>kredit idar\u0259l\u0259rd\u0259n<\/strong> ibar\u0259tdir. <strong>\u00d6lk\u0259nin<\/strong> maliyy\u0259 sistemin\u0259 maliyy\u0259 <em>f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n v\u0259 t\u0259nziml\u0259y\u0259n<\/em> d\u00f6vl\u0259t maliyy\u0259 institutlar\u0131 da (t\u0259\u015fkilatlar v\u0259 idar\u0259l\u0259r) aiddir.<\/p>\n<ul>\n<li><strong>D\u00f6vl\u0259t maliyy\u0259 sistemi<\/strong><\/li>\n<li><strong>D\u00f6vl\u0259t<\/strong> v\u0259 <strong>yerli<\/strong> b\u00fcdc\u0259l\u0259r<\/li>\n<li>D\u00f6vl\u0259t krediti<\/li>\n<li>B\u00fcdc\u0259d\u0259n <strong>k\u0259nar<\/strong> fondlar<\/li>\n<li><strong>B\u0259l\u0259diyy\u0259l\u0259rin<\/strong> maliyy\u0259si<\/li>\n<\/ul>\n<p><strong>86) Maliyy\u0259 n\u0259zar\u0259ti hans\u0131 \u0259m\u0259liyyatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdirir?<\/strong><\/p>\n<p>Maliyy\u0259 n\u0259zar\u0259ti \u2013b\u00fct\u00fcn <strong>iqtisadi<\/strong> subyektl\u0259r: <strong><em>d\u00f6vl\u0259t, m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n<\/em><\/strong> maliyy\u0259 f\u0259aliyy\u0259ti \u00fcz\u0259rind\u0259 <strong>qanunverici<\/strong> v\u0259 <strong>icraedici<\/strong> hakimiyy\u0259t orqanlar\u0131n\u0131n <strong>n\u0259zar\u0259tidir<\/strong>.<\/p>\n<ul>\n<li><strong>\u0130stiqam\u0259tl\u0259ri<\/strong><\/li>\n<li>M\u00fcxt\u0259lif s\u0259viyy\u0259li b\u00fcdc\u0259l\u0259rin <strong><em>t\u0259rtibi<\/em> v\u0259 <em>icra olunmas\u0131na<\/em> <\/strong>n\u0259zar\u0259t olunmas\u0131;<\/li>\n<li>B\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n v\u0259saitl\u0259rinin <strong><em>s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc<\/em> <em>istifad\u0259si<\/em><\/strong>,<\/li>\n<li>banklarda v\u0259 dig\u0259r kredit t\u0259\u015fkilatlar\u0131nda <strong><em>b\u00fcdc\u0259 v\u0259saitl\u0259ri il\u0259 \u0259m\u0259liyyatlar\u0131n d\u00fczg\u00fcnl\u00fcy\u00fcn\u0259<\/em><\/strong> n\u0259zar\u0259t olunmas\u0131;<\/li>\n<li>M\u00f6vcud <strong><em>b\u00fcdc\u0259 v\u0259 vergi qanunvericiliyin\u0259<\/em><\/strong> riay\u0259t olunmas\u0131na n\u0259zar\u0259t olunmas\u0131;<\/li>\n<li>\u041c\u0259cmu ictimai m\u0259hsulun d\u0259y\u0259rinin v\u0259 Milli g\u0259lirin <strong><em>b\u00f6lg\u00fcs\u00fc v\u0259 yenid\u0259n b\u00f6lg\u00fcs\u00fcn\u0259<\/em><\/strong> n\u0259zar\u0259t olunmas\u0131 v\u0259 sair.<\/li>\n<\/ul>\n<p><strong>Maliyy\u0259-b\u00fcdc\u0259 n\u0259zar\u0259ti<\/strong>, \u0259sas\u0259n, bilavasit\u0259 <strong>b\u00fcdc\u0259 prosesi \u00e7\u0259r\u00e7iv\u0259sind\u0259<\/strong> m\u00fcxt\u0259lif c\u00fcr n\u0259zar\u0259t t\u0259dbirl\u0259rind\u0259n\u00a0&#8211;\u00a0b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n <em>g\u0259lir v\u0259 x\u0259rc madd\u0259l\u0259rinin <\/em><strong><em>\u0259sasl\u0131l\u0131\u011f\u0131n\u0131n<\/em><\/strong><em> qiym\u0259tl\u0259ndirilm\u0259si<\/em>, b\u00fct\u00fcn s\u0259viyy\u0259l\u0259rd\u0259n olan b\u00fcdc\u0259l\u0259rin icras\u0131n\u0131n\u00a0<strong><em>vaxtam\u00fcvafiqliyinin<\/em><\/strong><em>\u00a0v\u0259 <\/em><strong><em>taml\u0131\u011f\u0131n\u0131n<\/em><\/strong><em> yoxlan\u0131lmas\u0131<\/em>, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n <strong><em>x\u0259rcl\u0259nm\u0259sin\u0259<\/em><\/strong> n\u0259zar\u0259t v\u0259\u00a0sair\u0259d\u0259n\u00a0ibar\u0259t olur.<\/p>\n<p><strong>Maliyy\u0259-t\u0259s\u0259rr\u00fcfat n\u0259zar\u0259ti<\/strong> is\u0259 \u00f6z ifad\u0259sini <strong>t\u0259s\u0259rr\u00fcfat<\/strong> subyektl\u0259rinin maliyy\u0259-t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131n\u0131n <strong><em>yoxlan\u0131lmas\u0131nda v\u0259 t\u0259fti\u015find\u0259<\/em><\/strong>, ayr\u0131lm\u0131\u015f d\u00f6vl\u0259t v\u0259saitl\u0259rinin <strong>t\u0259\u015fkilatlar<\/strong> t\u0259r\u0259find\u0259n istifad\u0259sinin <strong><em>s\u0259m\u0259r\u0259liliyinin<\/em><\/strong>, d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n idar\u0259 edilm\u0259sinin <strong><em>qanuniliyinin<\/em><\/strong> v\u0259 <strong><em>rasionall\u0131\u011f\u0131n\u0131n<\/em><\/strong> qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259\u00a0sair\u0259d\u0259\u00a0tap\u0131r.<\/p>\n<p><strong>87) Hal-haz\u0131rda Az\u0259rbaycan Respublikas\u0131nda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131<br \/>\nhans\u0131 istiqam\u0259tl\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rirl\u0259r?<\/strong><\/p>\n<p>Bu fondlar <strong>sosial-iqtisadi xarakter<\/strong> da\u015f\u0131y\u0131r v\u0259 <strong>ciddi m\u0259qs\u0259dli t\u0259yinata<\/strong> malikdir. B\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n ba\u015fl\u0131ca <strong>m\u0259qs\u0259di<\/strong><\/p>\n<ul>\n<li>\u0259haliy\u0259 <strong>sosial xidm\u0259t<\/strong> g\u00f6st\u0259rilm\u0259si,<\/li>\n<li><strong>infrastruktur sah\u0259l\u0259rinin<\/strong> inki\u015faf\u0131na t\u0259kan verilm\u0259si v\u0259 h\u0259v\u0259sl\u0259ndirilm\u0259si,<\/li>\n<li>iqtisadiyyat\u0131n <strong>apar\u0131c\u0131<\/strong> sah\u0259l\u0259rinin intensiv f\u0259aliyy\u0259tin\u0259 <strong>\u0259lav\u0259 yard\u0131m g\u00f6<\/strong>st\u0259rilm\u0259si,<\/li>\n<li><strong>yard\u0131m\u00e7\u0131 ehtiyat fondunun<\/strong> yarad\u0131lmas\u0131 v\u0259 s. <strong>ibar\u0259tdir<\/strong>.<\/li>\n<\/ul>\n<p><strong>88) B\u00fcdc\u0259d\u0259nk\u0259nar bir ne\u00e7\u0259 d\u00f6vl\u0259t fondlar\u0131n\u0131 misal g\u00f6st\u0259rin.<\/strong><\/p>\n<p><strong>Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 Fondu<\/strong><\/p>\n<ul>\n<li>Az\u0259rbaycan Respublikas\u0131 Prezidentinin f\u0259rman v\u0259 s\u0259r\u0259ncamlar\u0131nda, d\u00f6vl\u0259t proqramlar\u0131nda, Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin q\u0259rar v\u0259 s\u0259r\u0259ncamlar\u0131nda n\u0259z\u0259rd\u0259 tutulan <em>istehsal, emal v\u0259 xidm\u0259t sah\u0259l\u0259rinin<\/em> d\u0259st\u0259kl\u0259nm\u0259si;<\/li>\n<li><strong>k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131<\/strong><\/li>\n<li><strong>qeyri-neft<\/strong> <strong>s\u0259naye<\/strong> sah\u0259l\u0259rinin inki\u015faf\u0131 \u00fczr\u0259 <em>istehsal v\u0259 emal y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin<\/em> d\u0259st\u0259kl\u0259nm\u0259si;<\/li>\n<li>xidm\u0259t (<em>tibb, t\u0259hsil, ictimai ia\u015f\u0259 v\u0259 ictimai n\u0259qliyyat xidm\u0259ti<\/em>) y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;<\/li>\n<li><strong>turizmin<\/strong> inki\u015faf\u0131 \u00fczr\u0259 layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;<\/li>\n<\/ul>\n<p><strong>D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondu<\/strong><\/p>\n<ul>\n<li><em>m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 v\u0259 k\u00f6n\u00fcll\u00fc (\u0259lav\u0259) sosial s\u0131\u011forta, d\u00f6vl\u0259t icbari \u015f\u0259xsi s\u0131\u011forta, \u0259halinin \u0259m\u0259k pensiyalar\u0131, sosial m\u00fcavin\u0259tl\u0259r, \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131 il\u0259, t\u0259qa\u00fcd v\u0259 kompensasiyalarla<\/em>, habel\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>qanunlar\u0131<\/strong>, Az\u0259rbaycan Respublikas\u0131 Prezidentinin v\u0259 Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin <strong>aktlar\u0131<\/strong> il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f dig\u0259r <strong>\u00f6d\u0259ni\u015fl\u0259rl\u0259 t\u0259min edilm\u0259si<\/strong> sah\u0259sind\u0259 (bundan sonra \u2013 m\u00fcvafiq sah\u0259) f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n <strong>publik h\u00fcquqi \u015f\u0259xsdir<\/strong>. Fond Az\u0259rbaycan Respublikas\u0131n\u0131n <strong>\u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyinin tabeliyind\u0259<\/strong> f\u0259aliyy\u0259t g\u00f6st\u0259rir.<\/li>\n<\/ul>\n<p><strong>ARDNF<\/strong>-nin yarad\u0131lmas\u0131nda \u0259sas <strong>m\u0259qs\u0259d<\/strong> <em>\u00f6lk\u0259nin neft s\u0259rv\u0259tl\u0259rinin<\/em> <strong>s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc<\/strong> idar\u0259 edilm\u0259sin\u0259 <strong>\u015f\u0259rait<\/strong> yaratmaqd\u0131r.<\/p>\n<ul>\n<li><em>\u00d6lk\u0259d\u0259 <\/em><strong><em>makroiqtisadi sabitliyin<\/em><\/strong><em> qorunmas\u0131, <\/em><strong><em>maliyy\u0259-vergi intizam\u0131n\u0131n<\/em><\/strong><em> t\u0259min edilm\u0259si, neft g\u0259lirl\u0259rind\u0259n as\u0131l\u0131l\u0131\u011f\u0131n azald\u0131lmas\u0131 v\u0259 qeyri-neft sektorunun inki\u015faf\u0131n\u0131n t\u0259min edilm\u0259si<\/em><\/li>\n<li><em>\u00d6lk\u0259nin sosial-iqtisadi t\u0259r\u0259qqisi namin\u0259 m\u00fch\u00fcm \u00fcmummilli layih\u0259l\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259si<\/em><\/li>\n<li><em>Neft v\u0259 qaz\u0131n b\u0259rpa edilm\u0259y\u0259n t\u0259bii ehtiyat oldu\u011funu n\u0259z\u0259r\u0259 alaraq, onlardan \u0259ld\u0259 edil\u0259n g\u0259lirin n\u0259sill\u0259r aras\u0131nda b\u0259rab\u0259r b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si v\u0259 g\u0259l\u0259c\u0259k n\u0259sill\u0259r \u00fc\u00e7\u00fcn ehtiyat v\u0259saitin toplanmas\u0131<\/em><\/li>\n<\/ul>\n<p>\u018fman\u0259tl\u0259rin S\u0131\u011fortalanmas\u0131 Fondunun yarad\u0131lmas\u0131n\u0131n <strong>m\u0259qs\u0259di<\/strong> <em>banklar v\u0259 xarici\u00a0 banklar\u0131n yerli filiallar\u0131 <\/em>\u00f6d\u0259m\u0259 qabiliyy\u0259tini itirdikd\u0259 <strong>fiziki \u015f\u0259xsl\u0259rd\u0259n<\/strong>\u00a0 \u0259man\u0259t\u0259 q\u0259bul olunmu\u015f <strong>pul v\u0259saitinin<\/strong> <strong>itirilm\u0259si riskinin <\/strong>qar\u015f\u0131s\u0131n\u0131 almaq, Az\u0259rbaycan Respublikas\u0131nda <em>maliyy\u0259 v\u0259 bank sisteminin<\/em> <strong>sabitliyini<\/strong> v\u0259 <strong>inki\u015faf\u0131n\u0131<\/strong> t\u0259min etm\u0259kdir.<\/p>\n<h2>Aqrar S\u0131\u011forta Fondu,<\/h2>\n<h2>Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 Fondu,<\/h2>\n<h2>G\u0259ncl\u0259r Fondu,<\/h2>\n<h2>Az\u0259rbaycan \u0130poteka Fondu<\/h2>\n<p><strong>89) \u0130lin sonunda b\u00fcdc\u0259d\u0259 qalan art\u0131q v\u0259saitin taleyi nec\u0259 h\u0259ll edilir?<\/strong><\/p>\n<p><strong>\u0130lin sonuna <\/strong>b\u00fct\u00fcn <strong>x\u0259zin\u0259 hesablar\u0131n\u0131n qal\u0131qlar\u0131<\/strong> <strong>vahid x\u0259zin\u0259 hesab\u0131na<\/strong> k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.<\/p>\n<ul>\n<li>Vahid x\u0259zin\u0259 hesab\u0131n\u0131n <strong>s\u0259rb\u0259st qal\u0131\u011f\u0131<\/strong> <strong><em>d\u00f6vl\u0259t b\u00fcdc\u0259si k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259<\/em><\/strong> v\u0259 (v\u0259 ya) <em>n\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si <\/em><strong><em>x\u0259rcl\u0259rinin<\/em><\/strong> <strong><em>on ikid\u0259 bir hiss\u0259si<\/em><\/strong> h\u0259min il \u00fczr\u0259 bu Qanunun 7-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n <strong>x\u0259rcl\u0259rin<\/strong> <strong>\u00f6d\u0259nilm\u0259sin\u0259<\/strong> y\u00f6n\u0259ldilir,<\/li>\n<li><strong>qalan v\u0259saitin<\/strong> <em>d\u00f6vl\u0259t b\u00fcdc\u0259sinin <\/em><strong><em>neft g\u0259lirl\u0259rinin<\/em><\/strong><em> cari b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259bl\u0259\u011find\u0259n <\/em><strong><em>art\u0131q daxil olan<\/em><\/strong><em> hiss\u0259sind\u0259n <\/em><strong><em>\u00e7ox olmayan<\/em><\/strong><em> m\u0259bl\u0259\u011fi<\/em> D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin <strong>T\u0259minat Fonduna<\/strong> k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.<\/li>\n<li>Vahid x\u0259zin\u0259 hesab\u0131n\u0131n <strong>s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131n<\/strong> <strong>yerd\u0259 qalan hiss\u0259si<\/strong> bu Qanunun 19.2-ci madd\u0259sinin \u00fc\u00e7\u00fcnc\u00fc abzas\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada <strong>idar\u0259<\/strong> <strong>edilir<\/strong>.<\/li>\n<\/ul>\n<p><strong><br \/>\n90) D\u00f6vl\u0259tin maliyy\u0259 siyas\u0259tinin \u0259sas strateji istiqam\u0259tl\u0259rin\u0259 n\u0259l\u0259ri aid ed\u0259<br \/>\nbil\u0259rsiniz?<\/strong><\/p>\n<ul>\n<li><strong><em>davaml\u0131 inki\u015faf\u0131<\/em><\/strong><em> v\u0259 <\/em><strong><em>stabil iqtisadiyyat\u0131<\/em><\/strong><em> t\u0259min ed\u0259 bil\u0259c\u0259k \u015f\u0259ffaf v\u0259 r\u0259qab\u0259tqabiliyy\u0259tli bank sisteminin yarad\u0131lmas\u0131;\u00a0<\/em><\/li>\n<li><em>maliyy\u0259 <\/em><strong><em>bazar\u0131n\u0131n<\/em><\/strong><em> b\u00fct\u00fcn seqmentl\u0259rinin <\/em><strong><em>dinamikliyinin<\/em><\/strong><em> t\u0259min edilm\u0259si;\u00a0<\/em><\/li>\n<li><strong><em>maliyy\u0259-bank<\/em><\/strong><em> sisteminin <\/em><strong><em>tarazl\u0131\u011f\u0131n\u0131<\/em><\/strong><em> t\u0259min ed\u0259n infrastrukturun yarad\u0131lmas\u0131;\u00a0<\/em><\/li>\n<li><em>stabil inki\u015faf\u0131 t\u0259min ed\u0259 bil\u0259c\u0259k parametrl\u0259rin f\u0259aliyy\u0259t v\u0259 n\u0259zar\u0259t mexanizminin t\u0259kmill\u0259\u015fdirilm\u0259si v\u0259 s.<\/em><\/li>\n<li><em>s\u0131\u011forta sektorunun yenid\u0259n formala\u015fd\u0131r\u0131lmas\u0131<\/em><\/li>\n<\/ul>\n<p><strong>91) Qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul fondlar\u0131 hans\u0131lard\u0131r?<\/strong><\/p>\n<p><a id=\"post-6430-_Hlk116251272\"><\/a> Maliyy\u0259 m\u00fcxt\u0259lif pul v\u0259saitl\u0259ri fondlar\u0131n\u0131n formala\u015fd\u0131r\u0131lmas\u0131 v\u0259 istifad\u0259si il\u0259 \u0259laq\u0259dar olan iqtisadi m\u00fcnasib\u0259tl\u0259ri \u0259hat\u0259 edir. Bu pul v\u0259saitl\u0259ri fondlar\u0131 m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f v\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f fondlara ayr\u0131l\u0131r.<\/p>\n<p>M\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f pul fondlar\u0131 <strong>m\u00fc\u0259ssis\u0259l\u0259rin<\/strong> fondlar\u0131d\u0131r. Onlara <strong><em>y\u0131\u011f\u0131m fondu, istehlak v\u0259 ehtiyat fondlar\u0131<\/em><\/strong> daxildir.<\/p>\n<p><strong>Y\u0131\u011f\u0131m fondunun<\/strong> v\u0259saitl\u0259ri <strong><em>kapital qoyulu\u015funun maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259<\/em><\/strong><br \/>\nv\u0259 s. x\u0259rcl\u0259r\u0259 s\u0259rf edilir.<\/p>\n<p><strong>\u0130stehlak fondu<\/strong> <strong>z\u0259ruri<\/strong> v\u0259 <strong>izafi<\/strong> m\u0259hsulun d\u0259y\u0259ri hesab\u0131na formala\u015f\u0131r.<\/p>\n<p><strong>Ehtiyat fondu<\/strong> <strong>m\u0259hsulun d\u0259y\u0259ri<\/strong> hesab\u0131na t\u0259\u015fkil olunur. Laz\u0131m olan <strong>ehtiyaclar<\/strong> h\u0259min fondun v\u0259saiti hesab\u0131na \u00f6d\u0259nilir.<\/p>\n<p>M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul v\u0259saitl\u0259ri fondlar\u0131 <strong>d\u00f6vl\u0259t s\u0259viyy\u0259sind\u0259<\/strong> formala\u015fd\u0131r\u0131l\u0131r. Onlara m\u00fcxt\u0259lif<strong> hakimiyy\u0259t orqanlar\u0131n\u0131n<\/strong> <strong>b\u00fcdc\u0259l\u0259ri<\/strong> v\u0259 <strong>b\u00fcdc\u0259d\u0259nk\u0259nar fondlar<\/strong> daxildir.<\/p>\n<p>92) B\u00fcdc\u0259 krediti n\u0259dir?<\/p>\n<p>B\u00fcdc\u0259 krediti &#8212; <strong>H\u00fcquqi \u015f\u0259xsl\u0259r\u0259<\/strong> yaxud <strong>ba\u015fqa \u00f6lk\u0259l\u0259r\u0259<\/strong> \u0259v\u0259zsiz yaxud a\u015fa\u011f\u0131 faizl\u0259 v\u0259 qaytar\u0131lma \u015f\u0259rti il\u0259 <strong><em>v\u0259saitl\u0259rin verilm\u0259sini<\/em><\/strong> n\u0259z\u0259rd\u0259 tutan <strong>b\u00fcdc\u0259 x\u0259rcidir<\/strong>. B\u00fcdc\u0259 kreditini almaq ist\u0259y\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r onun vaxt\u0131nda qaytar\u0131lmas\u0131na <strong>t\u0259minat<\/strong> verm\u0259lidirl\u0259r.<\/p>\n<p><strong>Bel\u0259 t\u0259minat rolunda<\/strong> <em>bank\u0131n t\u0259minat m\u0259ktubu, \u0259mlak\u0131n girov qoyulmas\u0131 v\u0259 s. <\/em>\u00e7\u0131x\u0131\u015f ed\u0259 bil\u0259r.<\/p>\n<p><strong>93) Maliyy\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?<\/strong><\/p>\n<p>Proqnozla\u015fd\u0131rma <strong>uzun m\u00fcdd\u0259t\u0259<\/strong> idar\u0259etm\u0259 obyektinin <em>maliyy\u0259 v\u0259ziyy\u0259tinin d\u0259yi\u015fdirilm\u0259sin\u0259, i\u015fl\u0259nib haz\u0131rlanmas\u0131na<\/em> y\u00f6n\u0259ldilmi\u015fdir. Proqnozla\u015fd\u0131rman\u0131n x\u00fcsusiyy\u0259ti maliyy\u0259 g\u00f6st\u00f6ricil\u0259rinin v\u0259 idar\u0259etm\u0259 obyektinin inki\u015faf\u0131n\u0131n variantlar\u0131n\u0131 m\u00fc\u0259yy\u0259n ed\u0259n parametrl\u0259rin i\u015fl\u0259nib haz\u0131rlanmas\u0131nda alternativlikd\u0259n ibar\u0259tdir.<\/p>\n<p>Proqnozla\u015fd\u0131rman\u0131n <strong>\u0259n geni\u015f<\/strong> yay\u0131lm\u0131\u015f metodu \u2013 <strong>ekspert qiym\u0259tl\u0259ndirilm\u0259sini<\/strong> n\u0259z\u0259r\u0259 almaqla inki\u015faf\u0131n b\u0259rq\u0259rar olmu\u015f meylinin <strong>ekstropolyasiya<\/strong> (k\u0259narla\u015fma) v\u0259 <strong>s\u0259b\u0259b\u2013n\u0259tic\u0259<\/strong> \u0259laq\u0259l\u0259rinin <strong>t\u0259hlili<\/strong> metodlar\u0131d\u0131r.<\/p>\n<p>Bununla yana\u015f\u0131 proqnoz anlay\u0131\u015f\u0131ndan maliyy\u0259 plan\u0131n\u0131n t\u0259rtibi \u00fc\u00e7\u00fcn z\u0259ruri olan hesablamalar\u0131, m\u0259s\u0259l\u0259n, m\u0259hsul h\u0259cminin realla\u015fd\u0131r\u0131lmas\u0131 proqnozunu, x\u0259rcl\u0259rin miqdar\u0131 proqnozunu v\u0259 s. hesablamaq \u00fc\u00e7\u00fcn d\u0259 istifad\u0259 edilir. Bu hesablamalara m\u00fc\u0259yy\u0259n \u00e7eviklik verir, d\u0259yi\u015f\u0259n \u015f\u0259raitd\u0259n as\u0131l\u0131 olaraq d\u00fcz\u0259li\u015fl\u0259r etm\u0259y\u0259 imkan verir.<\/p>\n<p>Maliyy\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131 d\u0259qiq plan \u00fc\u00e7\u00fcn m\u00fcnasib hesab edil\u0259n illik v\u0259 perspektiv maliyy\u0259 planla\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn \u0259sas yarad\u0131r.<\/p>\n<p><strong><br \/>\n94) Ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259sinin s\u0259n\u0259di n\u0259dir?<\/strong><\/p>\n<ul>\n<li>ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259si \u2013 b\u00fcdc\u0259 t\u0259rtibinin <strong>strateji m\u0259rh\u0259l\u0259si<\/strong> olmaqla <strong>icmal<\/strong> b\u00fcdc\u0259nin v\u0259 <strong>d\u00f6vl\u0259t<\/strong> b\u00fcdc\u0259sinin <strong><em>g\u0259lir v\u0259 x\u0259rcl\u0259rinin prioritetl\u0259\u015fdirilm\u0259si, t\u0259qdim edilm\u0259si v\u0259 idar\u0259 olunmas\u0131<\/em><\/strong> m\u0259qs\u0259di il\u0259 t\u0259\u015fkil olunan, <strong><em>ortam\u00fcdd\u0259tli resurs z\u0259rfinin v\u0259 milli x\u0259rc prioritetl\u0259rinin uy\u011funla\u015fd\u0131r\u0131lmas\u0131n\u0131 <\/em><\/strong>t\u0259min ed\u0259n <strong>institusional<\/strong> t\u0259dbirl\u0259rin m\u0259cmusu;<\/li>\n<li>ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259si <strong>s\u0259n\u0259di<\/strong> \u2013 b\u00fcdc\u0259 t\u0259rtibi prosesinin OMX\u00c7 m\u0259rh\u0259l\u0259sind\u0259 <strong>haz\u0131rlanan<\/strong> v\u0259 <strong><em>ortam\u00fcdd\u0259tli resurs z\u0259rfini, ortam\u00fcdd\u0259tli b\u00fcdc\u0259 siyas\u0259tini<\/em><\/strong>, o <strong><em>c\u00fcml\u0259d\u0259n milli x\u0259rc prioritetl\u0259rini<\/em><\/strong> \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n <strong>strateji b\u00fcdc\u0259 plan\u0131<\/strong>;<\/li>\n<\/ul>\n<p>OMX\u00c7-nin \u0259sas <strong>m\u0259qs\u0259dl\u0259ri<\/strong> a\u015fa\u011f\u0131dak\u0131lard\u0131r:<\/p>\n<ul>\n<li><strong><em>makroiqtisadi<\/em><\/strong> <strong><em>sabitlik<\/em><\/strong><em> v\u0259 <\/em><strong><em>dayan\u0131ql\u0131 iqtisadi art\u0131m<\/em><\/strong><em> \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan m\u0259cmu <\/em><strong><em>fiskal intizam\u0131n<\/em><\/strong><em> g\u00fccl\u0259ndirilm\u0259si;<\/em><\/li>\n<li><strong><em>dayan\u0131ql\u0131 fiskal \u00e7\u0259r\u00e7iv\u0259y\u0259<\/em><\/strong><em> \u0259saslanan <\/em><strong><em>\u00e7oxillik resurs z\u0259rfi<\/em><\/strong><em> daxilind\u0259 x\u0259rc istiqam\u0259tl\u0259rinin sektorlar aras\u0131nda prioritetl\u0259\u015fdirilm\u0259si;<\/em><\/li>\n<li><em>f\u0259aliyy\u0259tin <\/em><strong><em>g\u00f6st\u0259ricil\u0259r<\/em><\/strong><em> \u0259sas\u0131nda \u00f6l\u00e7\u00fclm\u0259sini n\u0259z\u0259rd\u0259 tutan <\/em><strong><em>n\u0259tic\u0259\u0259sasl\u0131 b\u00fcdc\u0259 t\u0259rtibi<\/em><\/strong><em> mexanizminin t\u0259\u015fkili \u00fc\u00e7\u00fcn <\/em><strong><em>z\u0259ruri \u015f\u0259raitin<\/em><\/strong><em> yarad\u0131lmas\u0131<\/em>.<\/li>\n<li>B\u00fcdc\u0259nin t\u0259rtibi prosesi a\u015fa\u011f\u0131dak\u0131 iki ard\u0131c\u0131l m\u0259rh\u0259l\u0259y\u0259 b\u00f6l\u00fcn\u00fcr:<\/li>\n<li>b\u00fcdc\u0259 t\u0259rtibinin strateji m\u0259rh\u0259l\u0259si olan OMX\u00c7 m\u0259rh\u0259l\u0259si;<\/li>\n<li>texniki v\u0259 ya illik b\u00fcdc\u0259 t\u0259rtibi m\u0259rh\u0259l\u0259si.<\/li>\n<li>Bu Qayda yaln\u0131z <em>b\u00fcdc\u0259 t\u0259rtibi prosesinin <\/em><strong><em>birinci m\u0259rh\u0259l\u0259sini<\/em><\/strong> \u0259hat\u0259 etm\u0259kl\u0259, b\u00fcdc\u0259 t\u0259rtibi prosesind\u0259 <strong>OMX\u00c7 s\u0259n\u0259dinin haz\u0131rlanmas\u0131<\/strong> prosesini m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.<\/li>\n<li>\u0130llik b\u00fcdc\u0259 t\u0259rtibini n\u0259z\u0259rd\u0259 tutan <strong>ikinci<\/strong> \u2013 <strong>texniki m\u0259rh\u0259l\u0259<\/strong> is\u0259 haz\u0131rda t\u0259tbiq olunan \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 <strong>Qanununun<\/strong> <strong>11-ci<\/strong> <strong>madd\u0259sin\u0259<\/strong> uy\u011fun olaraq h\u0259yata ke\u00e7irilir.<\/li>\n<li>OMX\u00c7-nin haz\u0131rlanmas\u0131 prosesi <strong>Maliyy\u0259 Nazirliyi<\/strong> t\u0259r\u0259find\u0259n OMX\u00c7-nin haz\u0131rlanmas\u0131 \u00fczr\u0259 t\u0259fsilatl\u0131 t\u0259limatlar\u0131n <strong>t\u0259sdiq<\/strong> edil\u0259r\u0259k, <strong>fevral ay\u0131n\u0131n 15-d\u0259k<\/strong> <strong>b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na<\/strong> g\u00f6nd\u0259rilm\u0259si il\u0259 <strong>ba\u015flan\u0131r<\/strong>.<\/li>\n<\/ul>\n<p><strong>95) Yeni siyas\u0259t t\u0259\u015f\u0259bb\u00fcsl\u0259ri lahiy\u0259sinin \u00fcst\u00fcnl\u00fckl\u0259ri hans\u0131lard\u0131r?<\/strong><\/p>\n<p>Yeni siyas\u0259t t\u0259\u015f\u0259bb\u00fcs\u00fc (YST) \u2013 n\u00f6vb\u0259ti il v\u0259\u00a0sonrak\u0131 \u00fc\u00e7 il\u0259\u00a0<strong>icmal b\u00fcdc\u0259nin<\/strong> v\u0259\u00a0<strong>d\u00f6vl\u0259t b\u00fcdc\u0259sinin<\/strong> v\u0259saiti hesab\u0131na h\u0259yata ke\u00e7irilm\u0259si <strong>t\u0259klif<\/strong> <strong>olunan<\/strong> <em>yeni layih\u0259l\u0259r, d\u00f6vl\u0259t proqramlar\u0131 v\u0259\u00a0t\u0259dbirl\u0259rind\u0259n <\/em>ir\u0259li g\u0259l\u0259n<strong> cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rdir;<\/strong><\/p>\n<p>YST-l\u0259r \u00fczr\u0259\u00a0<strong>sifari\u015fl\u0259r\u0259<\/strong>\u00a0a\u015fa\u011f\u0131dak\u0131lar aiddir:<\/p>\n<ul>\n<li><em>cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259\u00a0n\u0259z\u0259rd\u0259\u00a0tutulmu\u015f f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn qanunvericilikd\u0259\u00a0m\u00fc\u0259yy\u0259n edilmi\u015f hallar istisna olmaqla, mal v\u0259\u00a0xidm\u0259tin keyfiyy\u0259tinin v\u0259\u00a0h\u0259cminin d\u0259yi\u015fdirilm\u0259si hesab\u0131na <\/em><strong><em>t\u0259\u015fkilatlar<\/em><\/strong><em> t\u0259r\u0259find\u0259n sifari\u015f kimi t\u0259qdim olunan, habel\u0259\u00a0Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259\u00a0m\u00fc\u0259yy\u0259n edilmi\u015f <\/em><strong><em>strategiyaya<\/em><\/strong><em> uy\u011fun olaraq t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n t\u0259klif edil\u0259n yeni f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi<\/em>;<\/li>\n<li><em>Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259\u00a0m\u00fc\u0259yy\u0259n edilmi\u015f strategiyaya uy\u011fun olaraq t\u0259klif edil\u0259n yeni <\/em><strong><em>m\u0259qs\u0259dli proqram v\u0259\u00a0t\u0259dbirl\u0259r<\/em><\/strong><em> \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;<\/em><\/li>\n<li><em>cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259\u00a0n\u0259z\u0259rd\u0259\u00a0tutulmu\u015f f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn b\u00fcdc\u0259\u00a0x\u0259rcl\u0259rinin iqtisadi t\u0259snifat\u0131n\u0131n 310000-ci \u201c<\/em><strong><em>Qeyri-maliyy\u0259\u00a0aktivl\u0259ri<\/em><\/strong><em>\u201d b\u00f6lm\u0259si \u00fczr\u0259\u00a0qanunvericiliyin t\u0259l\u0259bl\u0259ri g\u00f6zl\u0259nilm\u0259kl\u0259\u00a0istismar m\u00fcdd\u0259ti ba\u015fa \u00e7atm\u0131\u015f v\u0259\u00a0yarars\u0131z qeyri-maliyy\u0259\u00a0aktivl\u0259rinin yenil\u0259nm\u0259si \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan maliyy\u0259\u00a0v\u0259saitind\u0259n\u00a0\u0259lav\u0259\u00a0t\u0259klif edil\u0259n sifari\u015fl\u0259r.<\/em><\/li>\n<\/ul>\n<p><strong><br \/>\n<\/strong> 96) Ortam\u00fcdd\u0259tli b\u00fcdc\u0259 siyas\u0259tinin mahiyy\u0259ti n\u0259d\u0259n ibar\u0259tdir?<\/p>\n<p>97) Milli x\u0259rc prioritetl\u0259ri \u00f6z\u00fcnd\u0259 hans\u0131 x\u0259rc istiqam\u0259tl\u0259rini \u0259ks etdirir?<\/p>\n<p>milli x\u0259rc prioritetl\u0259ri \u2013 \u00f6lk\u0259nin <strong>ortam\u00fcdd\u0259tli<\/strong> v\u0259 <strong>uzunm\u00fcdd\u0259tli<\/strong> h\u0259d\u0259fl\u0259rin\u0259 \u0259saslanan x\u0259rc istiqam\u0259tl\u0259ri;<\/p>\n<p>98) B\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n strateji sektor planlar\u0131na n\u0259l\u0259r daxildir?<\/p>\n<p>b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n sektor strateji planlar\u0131\u2013 b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n Az\u0259rbaycan Respublikas\u0131 <strong>Prezidentinin<\/strong> <strong>aktlar\u0131<\/strong> il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f <strong>q\u0131sa<\/strong> v\u0259 <strong>ortam\u00fcdd\u0259tli<\/strong> d\u00f6vrd\u0259 <strong>h\u0259d\u0259fl\u0259rini<\/strong> v\u0259 h\u0259min h\u0259d\u0259fl\u0259rin h\u0259yata ke\u00e7irilm\u0259si <strong>t\u0259dbirl\u0259rini<\/strong>, o c\u00fcml\u0259d\u0259n <strong>maliyy\u0259l\u0259\u015fm\u0259 m\u0259nb\u0259l\u0259rini<\/strong> n\u0259z\u0259rd\u0259 tutan <strong>s\u0259n\u0259d<\/strong>;<\/p>\n<p>ortam\u00fcdd\u0259tli d\u00f6vr \u2013 n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il;<\/p>\n<p>t\u0259dbir \u2013 <strong>strateji planda<\/strong> m\u00fc\u0259yy\u0259n edilmi\u015f <em>h\u0259d\u0259f v\u0259 m\u0259qs\u0259dl\u0259r\u0259 nail olunmas\u0131na<\/em> <strong>istiqam\u0259tl\u0259ndirilmi\u015f<\/strong> bir-biri il\u0259 \u0259laq\u0259li <strong>i\u015fl\u0259rin<\/strong> <strong>m\u0259cmusu<\/strong>.<\/p>\n<p>99) Orta m\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259sinin \u0259sas m\u0259qs\u0259dl\u0259ri hans\u0131lard\u0131r?<\/p>\n<ul>\n<li>makroiqtisadi sabitlik v\u0259 dayan\u0131ql\u0131 iqtisadi art\u0131m \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan m\u0259cmu fiskal intizam\u0131n g\u00fccl\u0259ndirilm\u0259si;<\/li>\n<li>dayan\u0131ql\u0131 fiskal \u00e7\u0259r\u00e7iv\u0259y\u0259 \u0259saslanan \u00e7oxillik resurs z\u0259rfi daxilind\u0259 x\u0259rc istiqam\u0259tl\u0259rinin sektorlar aras\u0131nda prioritetl\u0259\u015fdirilm\u0259si;<\/li>\n<li>f\u0259aliyy\u0259tin g\u00f6st\u0259ricil\u0259r \u0259sas\u0131nda \u00f6l\u00e7\u00fclm\u0259sini n\u0259z\u0259rd\u0259 tutan n\u0259tic\u0259\u0259sasl\u0131 b\u00fcdc\u0259 t\u0259rtibi mexanizminin t\u0259\u015fkili \u00fc\u00e7\u00fcn z\u0259ruri \u015f\u0259raitin yarad\u0131lmas\u0131.<\/li>\n<\/ul>\n<p>100) Orta m\u00fcdd\u0259tli resusrs z\u0259rfi n\u0259 dem\u0259kdir?<\/p>\n<p>ortam\u00fcdd\u0259tli resurs z\u0259rfi \u2013 n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il \u00fc\u00e7\u00fcn icmal b\u00fcdc\u0259nin v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin hesablanm\u0131\u015f g\u0259lir v\u0259 daxilolmalar\u0131n\u0131n m\u0259cmusu;<\/p>\n<p style=\"text-align: right;\"><strong>QEYD: <span style=\"color: #ff0000;\">Bu suallar b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 deyil, bir ne\u00e7\u0259 m\u00fcsahib\u0259l\u0259rd\u0259 veril\u0259n suallard\u0131r.<\/span><\/strong><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ff0000;\"><strong>B\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 bu suallar\u0131n d\u00fc\u015f\u0259c\u0259yi ehtimal\u0131 ola bil\u0259r sad\u0259c\u0259.<\/strong><\/span><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #ff0000;\"><strong>Siz bu tip suallar\u0131n olaca\u011f\u0131na \u0259sas diqq\u0259t edin&#8230;<\/strong><\/span><\/p>\n<p>[QR size=&#8221;100&#215;100&#8243; link=&#8221;no&#8221;][\/QR]\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <img loading=\"lazy\" decoding=\"async\" class=\"alignright\" src=\"http:\/\/yusif.az\/main\/wp-content\/uploads\/2019\/04\/p222-291x300.jpg\" width=\"100\" height=\"103\" \/><\/p>\n<p>&nbsp;<\/p><\/blockquote>\n<div style=\"margin: 20px 0;\"><div class=\"qrcswholewtapper\" style=\"text-align:left;\"><div class=\"qrcprowrapper\"  id=\"qrcwraa2leds\"><div class=\"qrc_canvass\" id=\"qrc_cuttenpages_2\" style=\"display:inline-block\" data-text=\"https:\/\/yusif.az\/main\/?p=6430\"><\/div><div><a download=\"D\u00f6vl\u0259t Qullu\u011fu-Maliyy\u0259 Nazirliyi M\u00fcsahib\u0259sind\u0259 Veril\u0259n Suallar v\u0259 Cavablar\u0131.png\" class=\"qrcdownloads\" id=\"worign\">\r\n           <button type=\"button\" style=\"min-width:110px;background:#44d813;color:#000;font-weight: 600;border: 1px solid #44d813;border-radius:20px;font-size:12px;padding: 6px 0;\" class=\"uqr_code_btn\">QR kodu Y\u00fckl\u0259 \ud83e\udc0b<\/button>\r\n           <\/a><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>MAL\u0130YY\u018f NAZ\u0130RL\u0130Y\u0130- M\u00fcsahib\u0259 sual Cavab 1) Maliyy\u0259 Nazirliyinin f\u0259aliyy\u0259t istiqam\u0259tl\u0259ri hans\u0131lard\u0131r? 2) Maliyy\u0259 Nazirliyi n\u0259 vaxt yarad\u0131l\u0131b v\u0259 ilk maliyy\u0259 naziri kim olmu\u015fdur? (AXC d\u00f6vr\u00fcnd\u0259) \u00d6lk\u0259nin maliyy\u0259 sisteminin t\u0259\u015fkilin\u0259 v\u0259 t\u0259nziml\u0259nm\u0259sin\u0259 bilavasit\u0259 r\u0259hb\u0259rlik ed\u0259n hakimiyy\u0259t orqan\u0131.1918-ci il may\u0131n 28-d\u0259 Az\u0259rbaycan Milli \u015eurasn\u0131n q\u0259rar\u0131 il\u0259\u00a0F\u0259t\u0259li Xan Xoyski\u00a0t\u0259r\u0259f\u0131nd\u0259n\u00a0Tiflisd\u0259\u00a0yarad\u0131lm\u0131\u015f 1-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 ilk maliyy\u0259 naziri v\u0259 xalq maarifi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6431,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36,15],"tags":[],"class_list":["post-6430","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dovlt-qullugu-2","category-dovlt-qullugu"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D\u00f6vl\u0259t Qullu\u011fu-Maliyy\u0259 Nazirliyi M\u00fcsahib\u0259sind\u0259 Veril\u0259n Suallar v\u0259 Cavablar\u0131 - www.YUSIF.az Qanunvericilik<\/title>\n<meta name=\"description\" content=\"MAL\u0130YY\u018f NAZ\u0130RL\u0130Y\u01301) Maliyy\u0259 Nazirliyinin f\u0259aliyy\u0259t istiqam\u0259tl\u0259ri hans\u0131lard\u0131r?2) Maliyy\u0259 Nazirliyi n\u0259 vaxt yarad\u0131l\u0131b v\u0259 ilk maliyy\u0259 naziri kim olmu\u015fdur?(AXC d\u00f6vr\u00fcnd\u0259)\u00d6lk\u0259nin maliyy\u0259 sisteminin t\u0259\u015fkilin\u0259 v\u0259 t\u0259nziml\u0259nm\u0259sin\u0259 bilavasit\u0259 r\u0259hb\u0259rlik ed\u0259n hakimiyy\u0259t orqan\u0131.1918-ci il may\u0131n 28-d\u0259 Az\u0259rbaycan Milli \u015eurasn\u0131n q\u0259rar\u0131 il\u0259\u00a0F\u0259t\u0259li Xan Xoyski\u00a0t\u0259r\u0259f\u0131nd\u0259n\u00a0Tiflisd\u0259\u00a0yarad\u0131lm\u0131\u015f 1-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 ilk maliyy\u0259 naziri v\u0259 xalq maarifi naziri v\u0259zif\u0259l\u0259rinin icras\u0131\u00a0N\u0259sib b\u0259y Yusifb\u0259yliy\u0259\u00a0tap\u015f\u0131r\u0131lm\u0131\u015fd\u0131. H\u0259min il iyunun 17-d\u0259\u00a0F.X.Xoyskinin\u00a0G\u0259nc\u0259d\u0259\u00a0t\u0259\u015fkil etdiyi 2-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 maliyy\u0259 naziri v\u0259zif\u0259sin\u0259\u00a0\u018fbd\u00fcl\u0259li b\u0259y \u018fmircanov\u00a0t\u0259yin olunmu\u015fdu. 1918-ci ilin sentyabr\u0131nda\u00a0Qafqaz \u0130slam Ordusu\u00a0Bak\u0131n\u0131 azad etdikd\u0259n v\u0259 Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti h\u00f6kum\u0259ti Bak\u0131ya k\u00f6\u00e7d\u00fckd\u0259n sonra oktyabr\u0131n 6-da F.X.Xoyskinin 2-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 d\u0259yi\u015fiklikl\u0259r edil\u0259rk\u0259n maliyy\u0259 naziri v\u0259zif\u0259si\u00a0M\u0259mm\u0259d H\u0259s\u0259n Hac\u0131nskiy\u0259\u00a0tap\u015f\u0131r\u0131ld\u0131. Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti Parlamenti yarad\u0131ld\u0131qdan (1918, dekabr) sonra F.X.Xoyskinin dekabr\u0131n 26-da Parlamentin tap\u015f\u0131r\u0131\u011f\u0131 il\u0259 t\u0259\u015fkil etdiyi\u00a03-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0maliyy\u0259 naziri v\u0259zif\u0259sini\u00a0Slavyan-Rus C\u0259miyy\u0259tind\u0259n\u00a0olan \u0130.Protasov tutdu. F.X.Xoyskinin kabin\u0259si istefa verdikd\u0259n sonra 1919-cu il aprelin 14-d\u0259 N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a04-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0bu v\u0259zif\u0259y\u0259 \u018flia\u011fa H\u0259s\u0259nov, 1919-cu ilin dekabr\u0131n 24-d\u0259 N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a0be\u015finci h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0is\u0259\u00a0R\u0259\u015fid b\u0259y Qaplanov\u00a0t\u0259yin olundular.3) Maliyy\u0259 Nazirliyinin yeni esasnam\u0259si n\u0259 vaxt q\u0259bul edilmi\u015fdir?9 fevral 20094) Haz\u0131rda maliyy\u0259 naziri v\u0259 onun birinci m\u00fcavini kimdir?Samir \u015e\u0259rifov, Az\u0259r Bayramov5) Maliyy\u0259 Nazirliyinin t\u0259rkibin\u0259 daxil olan struktur vahidl\u0259ri hans\u0131lard\u0131r?6) Maliyy\u0259 Nazirliyinin v\u0259zif\u0259l\u0259rini say\u0131n.7) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?- 01 yanvar-31 dekabr8) D\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131n\u0131 nazirliyin hans\u0131 orqan\u0131 h\u0259yata ke\u00e7irir?B\u00fcdc\u0259nin icras\u0131, kassa icras\u0131 (budget execution)\u00a0\u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131 Maliyy\u0259 Nazirliyinin tabeliyind\u0259ki D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131q agentliyi vasit\u0259sil\u0259 h\u0259yata ke\u00e7irilir.D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131n\u0131n \u00f6hd\u0259sind\u0259 olan na\u011fd pul v\u0259saiti onun m\u00fcv\u0259kkil banklardak\u0131 vahid hesab\u0131nda saxlan\u0131l\u0131r.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n idar\u0259 edilm\u0259sinin v\u0259 bu hesabdan v\u0259saitin silinm\u0259sin\u0259 s\u0259r\u0259ncam verilm\u0259sinin m\u00fcst\u0259sna s\u0259lahiyy\u0259ti d\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131na m\u0259xsusdur.\u00a0\u00a0B\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131 \u0259ld\u0259 etdikl\u0259ri b\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar g\u0259lirl\u0259ri tam h\u0259cmd\u0259 v\u0259 vaxt\u0131nda vahid x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcrm\u0259lidirl\u0259r. D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabat hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 25-d\u0259k t\u0259rtib olunur v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na t\u0259qdim edilir.9) B\u00fcdc\u0259 k\u0259siri n\u0259dir v\u0259 onun aradan qald\u0131r\u0131lmas\u0131 yollar\u0131 hans\u0131lard\u0131r?B\u00fcdc\u0259 k\u0259siri \u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lir v\u0259 x\u0259rcl\u0259rinin m\u0259nfi saldosudur.B\u00fcdc\u0259 k\u0259sirinin s\u0259b\u0259bl\u0259ri a\u015fa\u011f\u0131dak\u0131lar ola bil\u0259r:\u00a0\u2013 d\u00f6vl\u0259t x\u0259rcl\u0259rinin artmas\u0131 \u2013 h\u0259m planla\u015fd\u0131r\u0131lm\u0131\u015f, m\u0259s\u0259l\u0259n, iqtisadiyyat\u0131n modernizasiyas\u0131, milli proqramlar\u0131n h\u0259yata ke\u00e7irilm\u0259si v\u0259 s., h\u0259m d\u0259 f\u00f6vq\u0259l: t\u0259bii f\u0259lak\u0259tl\u0259r, m\u00fcharib\u0259l\u0259r v\u0259 s.;\u2013 iqtisadi b\u00f6hran, t\u0259n\u0259zz\u00fcl, ixrac olunan mallar\u0131n, m\u0259s\u0259l\u0259n, xammal, el\u0259c\u0259 d\u0259 elektronika v\u0259 s. qiym\u0259tl\u0259rinin d\u00fc\u015fm\u0259si s\u0259b\u0259bind\u0259n d\u00f6vl\u0259t g\u0259lirl\u0259rinin azalmas\u0131;\u00a0\u2013 d\u00f6vl\u0259t siyas\u0259tinin v\u0259 maliyy\u0259 sisteminin \u00a0effektiv olmamas\u0131.A\u015fa\u011f\u0131 vergi, k\u00f6lg\u0259 bazar\u0131n y\u00fcks\u0259li\u015fi. \u00a0\u2013 y\u00fcks\u0259k b\u00fcdc\u0259 x\u0259rcl\u0259ri, d\u00f6vl\u0259t sektorunda r\u00fc\u015fv\u0259txorluq;\u00a0\u2013 vergi siyas\u0259tinin effektiv olmamas\u0131, n\u0259tic\u0259d\u0259 iqtisadiyyatda k\u00f6lg\u0259 sektorunun artmas\u0131;b\u00fcdc\u0259 k\u0259siri il\u0259 v\u0259sait \u00e7at\u0131\u015fmazl\u0131\u011f\u0131 anlay\u0131\u015flar\u0131 eyni deyil. Bir qayda olaraq, real b\u00fcdc\u0259 k\u0259siri planla\u015fd\u0131rma xarakteri da\u015f\u0131y\u0131r: onun maksimal parametrl\u0259ri q\u0259bul edilir v\u0259 t\u0259sdiq olunur;B\u00fcdc\u0259 k\u0259sirini azaltma\u011f\u0131n bir ne\u00e7\u0259 \u00fcsulu var.\u00a0Birincisi,\u00a0pullar\u0131n emissiyas\u0131 yolu il\u0259. Bu, inflyasiyaya, y\u0259ni d\u00f6vriyy\u0259d\u0259ki pulun d\u0259y\u0259rsizl\u0259\u015fm\u0259sin\u0259 v\u0259 milli valyutaya inam\u0131n azalmas\u0131na g\u0259tirib \u00e7\u0131xar\u0131r.\u0130kincisi,\u00a0\u0259lav\u0259 vergil\u0259rin t\u0259tbiqi, o c\u00fcml\u0259d\u0259n \u0259halinin m\u00fc\u0259yy\u0259n t\u0259b\u0259q\u0259l\u0259ri (\u201cvarl\u0131lar \u00fc\u00e7\u00fcn vergi\u201d), \u015firk\u0259tl\u0259rin m\u00fc\u0259yy\u0259n f\u0259aliyy\u0259tl\u0259ri \u00fc\u00e7\u00fcn (siqaret istehsal\u0131) v\u0259 s.\u00dc\u00e7\u00fcnc\u00fcs\u00fc,\u00a0b\u00fcdc\u0259 sekvestrasiyas\u0131 \u2013 x\u0259rcl\u0259rin azald\u0131lmas\u0131. Lakin burada da ehtiyatl\u0131 olmaq laz\u0131md\u0131r: m\u0259s\u0259l\u0259n, sosial sektorda bu metod c\u0259miyy\u0259td\u0259 g\u0259rginliyin artmas\u0131na s\u0259b\u0259b ola bil\u0259r.B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn h\u0259m daxili, h\u0259m d\u0259 xarici borclardan istifad\u0259 edil\u0259 bil\u0259r, bunun \u00fc\u00e7\u00fcn maliyy\u0259 bazar\u0131na d\u00f6vl\u0259t\u0259 m\u0259xsus olan qiym\u0259tli ka\u011f\u0131zlar burax\u0131l\u0131r. Bundan \u0259lav\u0259, g\u0259lir madd\u0259l\u0259rind\u0259n biri kimi d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n sat\u0131lmas\u0131 da \u00e7\u0131x\u0131\u015f ed\u0259 bil\u0259r: qiym\u0259tli metal v\u0259 da\u015f ehtiyatlar\u0131, torpaq v\u0259 t\u0259bii s\u0259rv\u0259tl\u0259r, habel\u0259 d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rinin \u00f6z\u0259ll\u0259\u015fdirilm\u0259si.\u00a010) B\u00fcdc\u0259 g\u0259lirl\u0259ri hans\u0131 m\u0259nb\u0259l\u0259rd\u0259n maliyy\u0259l\u0259\u015fir?9.1.1. d\u00f6vl\u0259t vergil\u0259ri;9.1.2. qrantlar;9.1.3 dig\u0259r g\u0259lirl\u0259r;9.1.4. daxili v\u0259 xarici m\u0259nb\u0259l\u0259rd\u0259n al\u0131nan qrantlar v\u0259 transfertl\u0259r;9.1.5. Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n dig\u0259r daxilolmalar.11) B\u00fcdc\u0259 t\u0259rtibi prosesind\u0259 i\u015ftirak ed\u0259n t\u0259\u015fkilatlar hans\u0131lard\u0131r?M\u0259rk\u0259zi v\u0259 yerli icra hakimiyy\u0259ti orqanlar\u0131 v\u0259 onlar\u0131n struktur b\u00f6lm\u0259l\u0259ri,b\u00fcdc\u0259 g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n orqanlar,d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n v\u0259 (v\u0259 ya) maliyy\u0259 yard\u0131m\u0131 alan t\u0259\u015fkilatlar,b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 v\u0259 vergi \u00f6d\u0259yicil\u0259ri,z\u0259rur\u0259t yarand\u0131qda, b\u0259l\u0259diyy\u0259l\u0259r.12) Sekvestr hans\u0131 x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 t\u0259tbiq edil\u0259 bilm\u0259z?13) B\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 hans\u0131lard\u0131r?D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondu;\u018fhalinin M\u0259\u015f\u011fullu\u011funa K\u00f6m\u0259k Fondu v\u0259\u018flill\u0259rin Sosial M\u00fcdafi\u0259 Fondu.D\u00f6vl\u0259t Yol Fondu,Sahibkarl\u0131\u011fa K\u00f6m\u0259k Milli Fondu,Neft Fondu,T\u0259bi\u0259ti M\u00fchafiz\u0259 Ehtiyat Fondu,Me\u015f\u0259l\u0259rin Qorunub Saxlan\u0131lmas\u0131 v\u0259 T\u0259krar \u0130stehsal\u0131 Fondu14) \u00dcmumi daxili m\u0259hsul v\u0259 \u00fcmumi milli m\u0259hsulun ingilis dilind\u0259 adlar\u0131 birne\u00e7\u0259 d\u0259f\u0259 m\u00fcsahib\u0259d\u0259 soru\u015fulub.15) M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259saitl\u0259ri hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunabilm\u0259z?M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259saiti t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 olunmal\u0131d\u0131r v\u0259 onlar\u0131n ba\u015fqa m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259nm\u0259sin\u0259 yol verilmir.H\u0259min v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 v\u0259zif\u0259li \u015f\u0259xsl\u0259r Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.16) B\u00fcdc\u0259nin haz\u0131rlanmas\u0131ndan t\u0259sdiq olunmas\u0131na q\u0259d\u0259r ged\u0259n prosesinard\u0131c\u0131ll\u0131\u011f\u0131n\u0131 m\u00fctl\u0259q \u0259zb\u0259rl\u0259yin. Bu sual b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir.17) B\u00fcdc\u0259ni hans\u0131 d\u00f6vl\u0259t orqan\u0131 t\u0259sdiq edir?N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanun layih\u0259si ona \u0259lav\u0259 edilmi\u015f dig\u0259r s\u0259n\u0259dl\u0259rl\u0259 birlikd\u0259 cari ilin oktyabr ay\u0131n\u0131n 15-d\u0259n gec olmayaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndin\u0259 uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin m\u00fczakir\u0259sin\u0259 v\u0259 t\u0259sdiqin\u0259 t\u0259qdim edilir.18) B\u00fcdc\u0259d\u0259 t\u0259sdiq olunan ay\u0131rmalar n\u0259dir v\u0259 bu ay\u0131rmalar hans\u0131 x\u0259rcl\u0259rinmaliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 s\u0259rf edilir?qanunvericilikl\u0259 t\u0259sdiq olunan v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259rd\u0259 madd\u0259l\u0259r \u00fczr\u0259 x\u0259rcl\u0259n\u0259 bil\u0259c\u0259k v\u0259saitin yuxar\u0131 h\u0259ddi;H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259rin \u0259n y\u00fcks\u0259k h\u0259ddini g\u00f6st\u0259rir. \u0130l \u0259rzind\u0259 faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, h\u0259min h\u0259dd\u0259n \u00e7ox ola bilm\u0259z.19) Yerli b\u00fcdc\u0259 n\u0259dir v\u0259 nec\u0259 t\u0259sdiq edilir?Yerli b\u00fcdc\u0259 b\u0259l\u0259diyy\u0259 statusuna uy\u011fun olaraq \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 prinsipl\u0259rini realla\u015fd\u0131rmaq, b\u0259l\u0259diyy\u0259l\u0259rin Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131 v\u0259 qanunlar\u0131 il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f s\u0259lahiyy\u0259tl\u0259rini h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn formala\u015fan v\u0259 istifad\u0259 olunan maliyy\u0259 v\u0259saitidir.Yerli b\u00fcdc\u0259nin t\u0259rtibi v\u0259 icras\u0131 b\u00fcdc\u0259 sisteminin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u00fcmumi prinsipl\u0259ri \u0259sas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131nda t\u0259tbiq olunan b\u00fcdc\u0259 t\u0259snifat\u0131na uy\u011fun olaraq h\u0259yata ke\u00e7irilir.Yerli b\u00fcdc\u0259nin m\u00fcst\u0259qilliyi\u00f6z m\u0259daxil m\u0259nb\u0259l\u0259rinin v\u0259b\u0259l\u0259diyy\u0259nin yerli b\u00fcdc\u0259 v\u0259saitin\u0259 s\u0259r\u0259ncam verm\u0259k bar\u0259d\u0259 m\u00fcst\u0259sna h\u00fcququnun olmas\u0131 il\u0259 t\u0259min edilir.B\u0259l\u0259diyy\u0259l\u0259rin m\u00fcraci\u0259ti v\u0259 qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallar istisna olmaqla, qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259rin b\u00fcdc\u0259 f\u0259aliyy\u0259tin\u0259 m\u00fcdaxil\u0259sin\u0259 yol verilmir.B\u0259l\u0259diyy\u0259l\u0259r maliyy\u0259 ilinin sonuna b\u00fcdc\u0259d\u0259 \u0259m\u0259l\u0259 g\u0259lmi\u015f s\u0259rb\u0259st maliyy\u0259 qal\u0131qlar\u0131na m\u00fcst\u0259qil s\u0259r\u0259ncam verirl\u0259r.B\u0259l\u0259diyy\u0259l\u0259r yerli b\u00fcdc\u0259l\u0259rin t\u0259rtibind\u0259, t\u0259sdiqind\u0259 v\u0259 icras\u0131nda m\u00fcst\u0259qildirl\u0259r.20) Sosial demoqrafik \u0259hali qruplar\u0131 n\u0259dir v\u0259 bu qrupa hans\u0131 \u0259hali kateqoriyas\u0131aid edilir?\u2013 ya\u015f-cins \u0259lam\u0259tl\u0259rin\u0259, sosial v\u0259ziyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259\u00a0f\u0259rql\u0259n\u0259n \u0259hali qruplar\u0131 (\u0259m\u0259k qabiliyy\u0259tli \u0259hali, pensiya\u00e7\u0131lar, \u0259lill\u0259r, u\u015faqlar v\u0259 s.).21) Az\u0259rbaycan Respublikas\u0131n\u0131n hans\u0131 ehtiyat fondlar\u0131 var?D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259rd\u0259 n\u0259z\u0259rd\u0259 tutulmayan x\u0259rcl\u0259r,habel\u0259 d\u00f6vl\u0259t v\u0259 yerli \u0259h\u0259miyy\u0259tli t\u0259dbirl\u0259rin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Az\u0259rbaycan Respublikas\u0131 Prezidentinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131 b\u00fcdc\u0259sinin v\u0259 yerli b\u00fcdc\u0259l\u0259rin m\u0259bl\u0259\u011fi m\u00fc\u0259yy\u0259n edil\u0259n ehtiyat fondlar\u0131 yarad\u0131la bil\u0259r.Reserve fund - Kommersiya banklar\u0131n\u0131n m\u0259cburi qaydada yarad\u0131lan v\u0259 bir qayda olaraq m\u00fc\u0259yy\u0259n edilmi\u015f normativl\u0259r \u0259sas\u0131nda il \u0259rzind\u0259, yaxud illik m\u00fchasibat hesabat\u0131 bank\u0131n t\u0259sis\u00e7il\u0259rinin (pay\u00e7\u0131lar\u0131n\u0131n) \u00fcmumi y\u0131\u011f\u0131nca\u011f\u0131 t\u0259r\u0259\ufb01nd\u0259n t\u0259sdiq edildikd\u0259n sonra m\u0259nf\u0259\u0259td\u0259n ay\u0131rmalar hesab\u0131na yaranan fonddur.D\u00f6vl\u0259t b\u00fcdc\u0259sinin Ehtiyat Fondunun v\u0259saitind\u0259n istifad\u0259 qaydalar\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin Ehtiyat Fondundan istifad\u0259 qaydalar\u0131 Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,yerli b\u00fcdc\u0259l\u0259rin ehtiyat fondlar\u0131n\u0131n v\u0259saitl\u0259rind\u0259n istifad\u0259 qaydalar\u0131 is\u0259 b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir.D\u00f6vl\u0259t B\u00fcdc\u0259sinin Ehtiyat FonduA.R.Prezidentinin Ehtiyat Fondu22) D\u00f6vl\u0259t b\u00fcdc\u0259sinin ehtiyat fondu il\u0259 prezdentin ehtiyat fondunun v\u0259saitl\u0259rid\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin ne\u00e7\u0259 faizi miqdar\u0131nda t\u0259\u015fkil edil\u0259 bil\u0259r? Bu sualda b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir. \u00dcmumiyy\u0259tl\u0259, ehtiyat fondlar\u0131 haqq\u0131ndayax\u015f\u0131 oxuyun.D\u00f6vl\u0259t b\u00fcdc\u0259sinin Ehtiyat Fondunun v\u0259saitinin h\u0259cmi d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin 5 faizind\u0259n art\u0131q olmamaqla, \u0259vv\u0259lki ild\u0259 bu Fondun x\u0259rcinin faktiki icras\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla m\u00fc\u0259yy\u0259n edilir.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saitinin h\u0259cmi d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin 2 faizind\u0259n \u00e7ox olmamaqla m\u00fc\u0259yy\u0259n edilir. Bu Fondun v\u0259saiti \u00f6lk\u0259nin sosial-iqtisadi h\u0259yat\u0131nda m\u00fch\u00fcm \u0259h\u0259miyy\u0259t k\u0259sb ed\u0259n t\u0259dbirl\u0259r\u0259 y\u00f6n\u0259ldilir.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saiti \u00f6lk\u0259d\u0259 se\u00e7kil\u0259rin v\u0259 referendumlar\u0131n ke\u00e7irilm\u0259sin\u0259, habel\u0259 Az\u0259rbaycan Respublikas\u0131 Prezidentinin f\u0259aliyy\u0259tinin t\u0259bli\u011fi m\u0259qs\u0259dil\u0259 x\u0259rcl\u0259n\u0259 bilm\u0259z.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saiti m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n s\u0259r\u0259ncamlar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 istifad\u0259 olunur.23) D\u00f6vl\u0259t b\u00fcdc\u0259sinin x\u0259rcl\u0259rin\u0259 hans\u0131 x\u0259rcl\u0259r daxildir?.cari x\u0259rcl\u0259r,o c\u00fcml\u0259d\u0259n \u0259m\u0259k haqq\u0131, \u0259m\u0259k haqq\u0131na \u00fcst\u0259lik,pensiya v\u0259 ba\u015fqa sosial m\u00fcavin\u0259tl\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r,mallar\u0131n sat\u0131n al\u0131nmas\u0131 v\u0259 ba\u015fqa xidm\u0259tl\u0259r \u00fczr\u0259 x\u0259rcl\u0259r,faiz \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r,qrantlar, subsidiyalar v\u0259 cari k\u00f6\u00e7\u00fcrm\u0259l\u0259r;10.1.2.\u0259sasl\u0131 x\u0259rcl\u0259r,o c\u00fcml\u0259d\u0259n \u0259sas v\u0259saitl\u0259rin al\u0131nmas\u0131,kapital qoyulu\u015flar\u0131 v\u0259 s\u0259hml\u0259rin al\u0131nmas\u0131;10.1.3.kreditl\u0259r \u00fczr\u0259 borclara,faizl\u0259r\u0259 xidm\u0259t x\u0259rcl\u0259ri v\u0259 layih\u0259l\u0259rd\u0259 pay i\u015ftirak\u0131.10.2. B\u00fcdc\u0259 x\u0259rcl\u0259ri m\u00fcvafiq b\u00fcdc\u0259 t\u0259snifat\u0131na uy\u011fun olaraq t\u0259sdiq olunmu\u015f b\u00fcdc\u0259 ay\u0131rmalar\u0131 h\u0259ddind\u0259 cari, investisiya, innovasiya v\u0259 dig\u0259r x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 y\u00f6n\u0259ldilir.10.3. H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259rin \u0259n y\u00fcks\u0259k h\u0259ddini g\u00f6st\u0259rir. \u0130l \u0259rzind\u0259 faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, h\u0259min h\u0259dd\u0259n \u00e7ox ola bilm\u0259z.10.4. H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259si \u00fczr\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar\u0131n icra m\u00fcdd\u0259ti , bu Qanunun 6.6-c\u0131 madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, b\u00fcdc\u0259 ilinin sonunda ba\u015fa \u00e7at\u0131r.24) D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n d\u00f6vl\u0259t orqanlar\u0131hans\u0131lard\u0131r?25) D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n hans\u0131 hallarda v\u0259 nec\u0259 bax\u0131l\u0131r?23.1. D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259ri aras\u0131nda tarazl\u0131\u011f\u0131n t\u0259min olunmas\u0131 onun t\u0259rtibinin v\u0259 icras\u0131n\u0131n, h\u0259m\u00e7inin g\u0259lir v\u0259 x\u0259rcl\u0259rin m\u0259bl\u0259\u011finin d\u0259yi\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131n\u0131n m\u00fch\u00fcm \u015f\u0259rtidir.23.2. D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 prosesind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 z\u0259rur\u0259ti yarand\u0131qda v\u0259 bu z\u0259rur\u0259tin cari il \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin t\u0259rtibi v\u0259 t\u0259sdiqi zaman\u0131 n\u0259z\u0259r\u0259 al\u0131nmas\u0131 m\u00fcmk\u00fcn olmam\u0131\u015fd\u0131rsa, qanunvericilik t\u0259\u015f\u0259bb\u00fcs\u00fc qaydas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndi n\u0259z\u0259r\u0259 al\u0131nmaqla cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi qar\u015f\u0131s\u0131nda m\u0259s\u0259l\u0259 qald\u0131r\u0131la bil\u0259r.26) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 hesabatlara hans\u0131 d\u00f6vl\u0259t orqan\u0131 r\u0259y verir?Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131 \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 illik hesabatlara v\u0259 m\u00fcvafiq qanun layih\u0259l\u0259rin\u0259 dair r\u0259y verir.27) B\u00fcdc\u0259 ssudalar\u0131 n\u0259dir v\u0259 hans\u0131 m\u00fcdd\u0259t\u0259 verilir?b\u00fcdc\u0259 ssudalar\u0131 \u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, yerli b\u00fcdc\u0259l\u0259r\u0259, b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na, d\u00f6vl\u0259t ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259 yard\u0131m\u0131 alan dig\u0259r h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, yerli b\u00fcdc\u0259l\u0259rd\u0259n b\u0259l\u0259diyy\u0259 t\u0259\u015fkilatlar\u0131na b\u00fcdc\u0259 ili \u0259rzind\u0259 veril\u0259n v\u0259 \u0259n geci verildiyi b\u00fcdc\u0259 ilinin sonunad\u0259k qaytar\u0131lmal\u0131 olan maliyy\u0259 v\u0259saiti;b\u00fcdc\u0259 ssudalar\u0131n\u0131n verilm\u0259sind\u0259 \u0259sas m\u0259qs\u0259d q\u0131sam\u00fcdd\u0259tli na\u011fd v\u0259sait \u00e7at\u0131\u015fmazl\u0131\u011f\u0131n\u0131n aradan qald\u0131r\u0131lmas\u0131d\u0131r v\u0259 bu al\u0259td\u0259n \u0259sas\u0259n b\u00fcdc\u0259 sistemi daxilind\u0259, x\u00fcsusil\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 m\u00fcnasib\u0259td\u0259 istifad\u0259 edilir.28) Dotasiya n\u0259dir v\u0259 n\u0259 m\u0259qs\u0259dl\u0259 verilir?dotasiya - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 onlar\u0131n g\u0259lir v\u0259 x\u0259rcl\u0259rini t\u0259nziml\u0259m\u0259k m\u0259qs\u0259di il\u0259 \u0259v\u0259zsiz veril\u0259n maliyy\u0259 v\u0259saiti;subvensiya - m\u0259qs\u0259dli maliyy\u0259l\u0259\u015fdirm\u0259nin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 veril\u0259n, lakin h\u0259min m\u0259qs\u0259d \u00fc\u00e7\u00fcn v\u0259 ya m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 istifad\u0259 edilm\u0259dikd\u0259 geri qaytar\u0131lan maliyy\u0259 v\u0259saiti;subsidiya - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, yerli b\u00fcdc\u0259l\u0259r\u0259 v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 \u0259v\u0259zsiz veril\u0259n maliyy\u0259 v\u0259saiti;Subsidiya v\u0259 subvensiya \u2013 maliyy\u0259 b\u00fcdc\u0259si hesab\u0131na edil\u0259n yard\u0131mlard\u0131r. Bu terminl\u0259r d\u00f6vl\u0259t maliyy\u0259l\u0259\u015fm\u0259sin\u0259 aid edilir v\u0259 bir institutun b\u00fcdc\u0259sind\u0259n \u00a0dig\u0259rin\u0259 transfertl\u0259ri ifad\u0259 edir.Subsidiya \u2013\u00a0v\u0259t\u0259nda\u015flara maddi yard\u0131m m\u0259qs\u0259dil\u0259 veril\u0259n pul miqdar\u0131d\u0131r. Bu halda bir institudan m\u00fc\u0259yy\u0259n m\u0259qs\u0259di realiz\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 m\u0259bl\u0259\u011f ayr\u0131l\u0131r. M\u0259s\u0259l\u0259n, cavan ail\u0259l\u0259rin m\u0259nzil \u0259ld\u0259 etm\u0259si \u00fc\u00e7\u00fcn, q\u0259bul olunmu\u015f proqram \u00fcz\u0259rind\u0259n subsidiya ayr\u0131l\u0131r. Bu zaman, bu proqram \u00fczr\u0259 ayr\u0131lna subsidiya m\u00fc\u0259yy\u0259n sayda insanlar\u0131n \u0259ld\u0259 etm\u0259k ist\u0259diyi m\u0259nzilin qiym\u0259tinin bir hiss\u0259sini qar\u015f\u0131lay\u0131r, yerd\u0131 qalan hiss\u0259ni ail\u0259 \u00f6z\u00fc \u00f6d\u0259m\u0259lidir.\u00a0Subvensiya \u2013\u00a0\u0130st\u0259nil\u0259n s\u0259viyy\u0259li b\u00fcdc\u0259d\u0259n yaln\u0131z m\u00fc\u0259yy\u0259n m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn ayr\u0131lm\u0131\u015f v\u0259 bu m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259nm\u0259li olan pul miqdar\u0131d\u0131r. Subsidiya il\u0259 eyni mahiyy\u0259t da\u015f\u0131salar da, a\u015fa\u011f\u0131da onlar\u0131n \u0259sas f\u0259rqi qeyd edil\u0259c\u0259k. \u0130lk \u00f6nc\u0259 onu qeyd ed\u0259k ki, v\u0259t\u0259nda\u015flar birba\u015fa subvensiya alm\u0131rlar. Subvensiya yaln\u0131z bir b\u00fcdc\u0259d\u0259n dig\u0259rin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u0259n pul miqdar\u0131n\u0131 ifad\u0259 edir.\u00a0Subsidiya v\u0259 subvensiyan\u0131n ox\u015far c\u0259h\u0259tl\u0259ri :Onlar\u0131n geri qaytar\u0131lamas\u0131 n\u0259z\u0259rd\u0259 tutulmur.Qar\u015f\u0131l\u0131qs\u0131z verilir \u2013 y\u0259ni \u0259ld\u0259 etm\u0259k \u00fc\u00e7\u00fcn h\u0259r hans\u0131 komissiya v\u0259 ya faiz miqdar\u0131 \u00f6d\u0259m\u0259k laz\u0131m deyil.\u00a0Subsidiya v\u0259 Subvensiyan\u0131n f\u0259rqi :\u00a0Yuxar\u0131da da qeyd olundu\u011fu kimi, v\u0259t\u0259nda\u015flara yaln\u0131z dotasiya v\u0259 subsidiya ayr\u0131la bil\u0259r. Sosial sferada subvensiyalara rast g\u0259linmir.Subvensiya yaln\u0131z pul formas\u0131nda ifad\u0259 olunur, subsidiya is\u0259 eyni zamanda material formaya malik ola bil\u0259r, t\u0259dris materiallar\u0131, d\u0259rmanlar v\u0259 s.Subvensiya t\u0259bii olaraq bu m\u0259qs\u0259dl\u0259ri realiz\u0259 etm\u0259k \u00fc\u00e7\u00fcn yuxar\u0131 b\u00fcdc\u0259d\u0259n a\u015fa\u011f\u0131 b\u00fcdc\u0259y\u0259 maliyy\u0259 \u00f6t\u00fcr\u0259c\u0259k (material yard\u0131m\u0131 t\u0259\u015fkil etm\u0259k m\u0259qs\u0259dil\u0259 ) . Lakin yen\u0259 d\u0259,bu f\u0259rdl\u0259r\u0259 veril\u0259n yard\u0131m deyil, institutlar aras\u0131nda olan transdertdir.\u00a0\u018fg\u0259r maliyy\u0259 \u00a0s\u0131rf h\u0259r hans\u0131 m\u0259qs\u0259d \u00fc\u00e7\u00fcn verilirs\u0259, bu subsidiya, \u0259g\u0259r birba\u015fa m\u0259qs\u0259d g\u00f6st\u0259rilm\u0259d\u0259n, balansla\u015fd\u0131rmaq, k\u0259sri aradan qald\u0131r\u0131lmaq \u00fc\u00e7\u00fcn verilirs\u0259\u00a0dotasiya\u00a0adlan\u0131r .29) M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f g\u0259lirl\u0259r hans\u0131 g\u0259lirl\u0259rdir?m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f g\u0259lir - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 m\u00fc\u0259yy\u0259n edil\u0259n normativl\u0259r\u0259 uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rind\u0259n yerli g\u0259lirl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra formala\u015fan g\u0259lir;30) \u0130cmal b\u00fcdc\u0259 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?icmal b\u00fcdc\u0259 - d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin (b\u00fcdc\u0259d\u0259nk\u0259nar \u0259m\u0259liyyatlar da daxil olmaqla) v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lir v\u0259 x\u0259rcl\u0259rini (D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fondunun g\u0259lir v\u0259 x\u0259rcl\u0259ri istisna olmaqla) funksional v\u0259 iqtisadi t\u0259snifata uy\u011fun paraqraflar s\u0259viyy\u0259sind\u0259 \u0259ks etdir\u0259n maliyy\u0259 s\u0259n\u0259di;\u0130cmal b\u00fcdc\u0259y\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si, Sosial M\u00fcdafi\u0259 Fondunun b\u00fcdc\u0259si, Neft Fondunun b\u00fcdc\u0259si v\u0259 Nax\u00e7\u0131van MR-in b\u00fcdc\u0259si daxildir.31) N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanunla t\u0259sdiq olunan \u0259sasg\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin \u00fcmumi m\u0259bl\u0259\u011fi;vergil\u0259rin d\u0259r\u0259c\u0259l\u0259ri;m\u0259daxil m\u0259nb\u0259l\u0259ri \u00fczr\u0259 g\u0259lirl\u0259rin m\u0259bl\u0259\u011fi;m\u0259nb\u0259l\u0259r \u00fczr\u0259 qrantlar v\u0259 transfertl\u0259r;ayr\u0131-ayr\u0131 g\u0259lirl\u0259rin b\u00fcdc\u0259l\u0259r aras\u0131nda b\u00f6lg\u00fcs\u00fc v\u0259 ay\u0131rma normalar\u0131;funksional v\u0259 iqtisadi t\u0259snifata uy\u011fun olaraq paraqraflar s\u0259viyy\u0259sind\u0259 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 veril\u0259n qrantlar\u0131n, dotasiyalar\u0131n, subsidiyalar\u0131n v\u0259 subvensiyalar\u0131n m\u0259bl\u0259\u011fi;b\u00fcdc\u0259 ssudalar\u0131n\u0131n \u00fcmumi m\u0259bl\u0259\u011fi v\u0259 istiqam\u0259tl\u0259ri;daxili v\u0259 xarici d\u00f6vl\u0259t borclar\u0131n\u0131n faizl\u0259ri v\u0259 \u0259sas m\u0259bl\u0259\u011fl\u0259ri \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r;d\u00f6vl\u0259tin \u00fc\u00e7\u00fcnc\u00fc t\u0259r\u0259f qar\u015f\u0131s\u0131nda \u00f6hd\u0259liyinin yuxar\u0131 h\u0259ddi;sair beyn\u0259lxalq \u00f6hd\u0259likl\u0259rin m\u0259bl\u0259\u011fi;ehtiyat fondlar\u0131n\u0131n m\u0259bl\u0259\u011fi;daxili v\u0259 xarici d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tinin, o c\u00fcml\u0259d\u0259n b\u00fcdc\u0259 ili \u0259rzind\u0259 c\u0259lb edil\u0259n v\u0259 \u0259vv\u0259lki ill\u0259rd\u0259 al\u0131nm\u0131\u015f v\u0259 n\u00f6vb\u0259ti b\u00fcdc\u0259 ilinin sonunad\u0259k qaytar\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulan daxili v\u0259 xarici d\u00f6vl\u0259t borcunun yuxar\u0131 h\u0259dl\u0259ri (limitl\u0259ri);x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259 ard\u0131c\u0131ll\u0131\u011f\u0131;d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri;d\u00f6vl\u0259t b\u00fcdc\u0259si k\u0259sirinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t Neft Fondunun g\u0259lirl\u0259ri n\u0259z\u0259r\u0259 al\u0131nmadan icmal b\u00fcdc\u0259 k\u0259sirinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;\u0130cmal b\u00fcdc\u0259nin x\u0259rcl\u0259rinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;t\u0259sdiq olunmas\u0131 z\u0259ruri hesab edil\u0259n dig\u0259r g\u00f6st\u0259ricil\u0259r.32) N\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si hans\u0131 tarix\u0259d\u0259k m\u00fctl\u0259q t\u0259sdiq olunmal\u0131d\u0131r?15.1. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin m\u00fczakir\u0259si v\u0259 t\u0259sdiqi Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin Daxili Nizamnam\u0259sin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.15.2. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin iclas\u0131nda n\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u00fczakir\u0259sind\u0259 icra hakimiyy\u0259ti orqanlar\u0131 i\u015ftirak edir.B\u00fcdc\u0259 layih\u0259sinin m\u00fczakir\u0259si zaman\u0131 Az\u0259rbaycan Respublikas\u0131 M\u0259rk\u0259zi Bank\u0131n\u0131n \u0130dar\u0259 Hey\u0259tinin s\u0259dri qar\u015f\u0131dak\u0131 il \u00fc\u00e7\u00fcn pul siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259ri bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131 Milli M\u0259clisin\u0259 m\u0259lumat verir.Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131 \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa \u0259sas\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259sin\u0259 r\u0259y verir.15.3. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisind\u0259 cari ilin dekabr ay\u0131n\u0131n 20-d\u0259n gec olmayaraq qanunla t\u0259sdiq edilir.33) D\u00f6vl\u0259t b\u00fcdc\u0259si qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f tarix\u0259d\u0259k t\u0259sdiq olunmad\u0131qda\u0259m\u0259liyyatlar nec\u0259 h\u0259yata ke\u00e7irilir?15.4. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259si m\u00fc\u0259yy\u0259n olunmu\u015f m\u00fcdd\u0259t \u0259rzind\u0259 t\u0259sdiq olunmad\u0131qda,m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259si t\u0259sdiq olunanad\u0259k h\u0259r ay \u00fczr\u0259 \u00f6t\u0259n ilin x\u0259rcl\u0259rinin on ikid\u0259 biri q\u0259d\u0259rind\u0259 (m\u00fcdafi\u0259 olunmu\u015f x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 tam) maliyy\u0259l\u0259\u015fm\u0259nin apar\u0131lmas\u0131n\u0131n m\u00fcv\u0259qq\u0259ti qaydalar\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.Eyni qayda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n idar\u0259etm\u0259 v\u0259 \u0259m\u0259liyyat x\u0259rcl\u0259rin\u0259 d\u0259 \u015famil edilir;15.5. Cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda Qanuna \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si il\u0259 ba\u011fl\u0131 qanunvericilik t\u0259\u015f\u0259bb\u00fcs\u00fc qaydas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndi n\u0259z\u0259r\u0259 al\u0131nmaqla Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi qar\u015f\u0131s\u0131nda m\u0259s\u0259l\u0259 qald\u0131r\u0131la bil\u0259r.Bu \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 z\u0259rur\u0259tini yaratd\u0131\u011f\u0131 t\u0259qdird\u0259, bu Qanunun 23.2-ci, 23.3-c\u00fc v\u0259 23.4-c\u00fc madd\u0259l\u0259rinin m\u00fcdd\u0259alar\u0131 t\u0259tbiq olunur.34) Yerli b\u00fcdc\u0259l\u0259rin icras\u0131na kiml\u0259r n\u0259zar\u0259t edir?Yerli b\u00fcdc\u0259nin icras\u0131na, o c\u00fcml\u0259d\u0259n s\u0259rf edil\u0259n v\u0259saitin t\u0259sdiq edilmi\u015f b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rin\u0259 uy\u011funlu\u011funa b\u0259l\u0259diyy\u0259 n\u0259zar\u0259t edir v\u0259 bu m\u0259qs\u0259dl\u0259 ild\u0259 bir d\u0259f\u0259d\u0259n az olmayaraq m\u00fcst\u0259qil auditorlar\u0131 c\u0259lb edir.Qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259r\u0259 verdikl\u0259ri s\u0259lahiyy\u0259tl\u0259rin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn ay\u0131rd\u0131qlar\u0131 maliyy\u0259 v\u0259saitinin istifad\u0259sin\u0259 n\u0259zar\u0259ti h\u0259min orqanlar h\u0259yata ke\u00e7irirl\u0259r.35) D\u00f6vl\u0259t t\u0259r\u0259find\u0259n yerli b\u00fcdc\u0259l\u0259r\u0259 maliyy\u0259 d\u0259st\u0259yi hans\u0131 yollarla h\u0259yatake\u00e7irilir?Madd\u0259 32. B\u0259l\u0259diyy\u0259l\u0259rl\u0259 d\u00f6vl\u0259t hakimiyy\u0259ti orqanlar\u0131 aras\u0131nda b\u00fcdc\u0259 m\u00fcnasib\u0259tl\u0259ri36) B\u0259l\u0259diyy\u0259 orqanlar\u0131na d\u00f6vl\u0259t t\u0259r\u0259find\u0259n dotasiya n\u0259 m\u0259qs\u0259dl\u0259 verilir?yerli sosial-iqtisadi inki\u015faf proqramlar\u0131n\u0131 yerli b\u00fcdc\u0259l\u0259rin v\u0259saiti hesab\u0131na maliyy\u0259l\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olmad\u0131qda, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n dotasiya v\u0259 subvensiya ay\u0131r\u0131l\u0131r.37) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda hans\u0131 qar\u015f\u0131l\u0131ql\u0131\u0259laq\u0259 m\u00f6vcuddur?b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 - qanunvericiliy\u0259 uy\u011fun olaraq d\u00f6vl\u0259t t\u0259r\u0259find\u0259n h\u00fcquqi \u015f\u0259xs qismind\u0259 v\u0259 (v\u0259 ya) h\u00fcquqi \u015f\u0259xs yaratmadan t\u0259sis edilmi\u015f v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n k\u0259nar m\u00fcst\u0259qil b\u00fcdc\u0259y\u0259 v\u0259 ya pul v\u0259saitl\u0259rin\u0259 malik olan m\u0259qs\u0259dli d\u00f6vl\u0259t maliyy\u0259 fondlar\u0131;Madd\u0259 27. D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u025938) D\u00f6vl\u0259t borcu hans\u0131 hallarda yarana bil\u0259r?d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131n\u0131n ad\u0131ndan ba\u011flan\u0131lm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 \u00f6d\u0259nilm\u0259li olan borc;Madd\u0259 25. D\u00f6vl\u0259t borcu v\u0259 ona xidm\u0259t g\u00f6st\u0259rilm\u0259si39) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti hans\u0131 orqan h\u0259yata ke\u00e7irir?D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi v\u0259 onun Hesablama Palatas\u0131 h\u0259yata ke\u00e7irir.D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti \u00f6z s\u0259lahiyy\u0259tl\u0259ri daxilind\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 h\u0259yata ke\u00e7irir.D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n r\u0259hb\u0259rl\u0259ri onlara tabe t\u0259\u015fkilatlarda g\u0259lir v\u0259 x\u0259rcl\u0259rin m\u00fc\u0259yy\u0259n edilmi\u015f qaydada u\u00e7otunun apar\u0131lmamas\u0131 v\u0259 v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015fdiril\u0259n m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tind\u0259 maliyy\u0259 qaydalar\u0131 pozulduqda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada t\u0259dbirl\u0259r h\u0259yata ke\u00e7irir.40) \u0130cmal b\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rininauditini hans\u0131 orqan yerin\u0259 yetirir?D\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259 icmal b\u00fcdc\u0259nin g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rinin, o c\u00fcml\u0259d\u0259n b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n auditi \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131 t\u0259r\u0259find\u0259n apar\u0131l\u0131r.41) Yerli b\u00fcdc\u0259 haqq\u0131nda qanun lahiy\u0259si b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n m\u00fczakir\u0259si v\u0259t\u0259sdiqin\u0259 hans\u0131 tarix\u0259d\u0259k t\u0259qdim edilm\u0259lidir?N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn yerli b\u00fcdc\u0259 haqq\u0131nda q\u0259rar layih\u0259si m\u00fcvafiq s\u0259n\u0259dl\u0259rl\u0259 birlikd\u0259 cari ilin oktyabr\u0131n 15-d\u0259n gec olmayaraq b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n m\u00fczakir\u0259sin\u0259 v\u0259 t\u0259sdiqin\u0259 t\u0259qdim edilir.42) B\u00fcdc\u0259 sistemi haqq\u0131nda Az\u0259rbaycan Respublikas\u0131n\u0131n qanunu n\u0259 vaxt q\u0259buledilmi\u015fdir?2 iyul 2002-ci il - Bu Qanun 2003-c\u00fc il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir.43) Toplu maliyy\u0259 balans\u0131 n\u0259dir v\u0259 bu s\u0259n\u0259dd\u0259 hans\u0131 m\u0259lumatlar \u0259ks etdirilir?toplu maliyy\u0259 balans\u0131 - konkret d\u00f6vr \u00fc\u00e7\u00fcn \u00f6lk\u0259d\u0259 maliyy\u0259 v\u0259saitl\u0259rinin yaranma m\u0259nb\u0259l\u0259ri v\u0259 istifad\u0259 istiqam\u0259tl\u0259ri bar\u0259d\u0259 m\u0259lumatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n maliyy\u0259 s\u0259n\u0259di.44) B\u00fcdc\u0259 t\u0259snifat\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?b\u00fcdc\u0259 t\u0259snifat\u0131 - d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lirl\u0259rinin, x\u0259rcl\u0259rinin v\u0259 maliyy\u0259l\u0259\u015fm\u0259 m\u0259nb\u0259l\u0259rinin funksional, iqtisadi, inzibati v\u0259 dig\u0259r prinsipl\u0259r \u0259sas\u0131nda qrupla\u015fd\u0131r\u0131lmas\u0131;45) M\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hans\u0131lard\u0131r?7.1. B\u00fcdc\u0259y\u0259 daxilolmalar\u0131n v\u0259ziyy\u0259tind\u0259n as\u0131l\u0131 olmayaraq iqtisadi t\u0259snifat\u0131n a\u015fa\u011f\u0131dak\u0131 madd\u0259l\u0259ri \u00fczr\u0259 x\u0259rcl\u0259r m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hesab edilir v\u0259 onlara sekvestr t\u0259tbiq olunmur:7.1.1. \u0259m\u0259k haqq\u0131;7.1.2. \u0259m\u0259k haqq\u0131na \u00fcst\u0259lik;7.1.3. pensiya, ba\u015fqa sosial m\u00fcavin\u0259tl\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r;7.1.4. d\u00f6vl\u0259tin daxili v\u0259 xarici borclar\u0131na xidm\u0259tl\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r;7.1.5. h\u0259r il \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanuna uy\u011fun olaraq m\u00fcdafi\u0259 olunmas\u0131 z\u0259ruri say\u0131lan dig\u0259r madd\u0259l\u0259r \u00fczr\u0259 x\u0259rcl\u0259r.46) D\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u0259qs\u0259di n\u0259dir?Az\u0259rbaycan Respublikas\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u0259qs\u0259di\u00f6lk\u0259nin iqtisadi, sosial v\u0259 dig\u0259r strateji proqramlar\u0131n\u0131n v\u0259 probleml\u0259rinin h\u0259lli,d\u00f6vl\u0259tin funksiyalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada maliyy\u0259 v\u0259saitinin toplanmas\u0131n\u0131 v\u0259 istifad\u0259sini t\u0259min etm\u0259kdir.47) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birlikd\u0259 haz\u0131rlan\u0131b t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r hans\u0131lard\u0131r?Cari ilin aprel ay\u0131n\u0131n 15-d\u0259k m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n n\u00f6vb\u0259ti il \u00fc\u00e7\u00fcnd\u00f6vl\u0259t b\u00fcdc\u0259sinin ilkin layih\u0259si,b\u00fcdc\u0259-vergi siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259ri,b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n b\u00f6lm\u0259l\u0259ri s\u0259viyy\u0259sind\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259rin yuxar\u0131 h\u0259ddi,d\u00f6vl\u0259t borclar\u0131, prioritet x\u0259rcl\u0259r,n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il \u00fc\u00e7\u00fcn icmal b\u00fcdc\u0259 proqnozu (b\u00fcdc\u0259 qaydas\u0131na uy\u011fun hesablanm\u0131\u015f icmal b\u00fcdc\u0259nin x\u0259rcl\u0259rinin yuxar\u0131 h\u0259ddi d\u0259 daxil olmaqla),d\u00f6vl\u0259t b\u00fcdc\u0259sinin t\u0259rtibi v\u0259 icras\u0131 prosesi \u00fc\u00e7\u00fcn z\u0259ruri olan qanunvericilik aktlar\u0131n\u0131n layih\u0259l\u0259ri v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n d\u00f6vl\u0259t investisiya proqram\u0131n\u0131n ilkin layih\u0259si m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na t\u0259qdim olunur.48) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabatlar n\u0259 vaxt t\u0259rtib olunur?D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabat hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 25-d\u0259k t\u0259rtib olunur, m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131na t\u0259qdim edilir.Hesabatda d\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 funksional v\u0259 iqtisadi t\u0259snifat \u0259sas\u0131nda ilin \u0259vv\u0259lind\u0259n artan yekunla \u0259ks etdirilir.49) B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si hans\u0131 m\u0259nb\u0259l\u0259r hesab\u0131na h\u0259yata ke\u00e7iril\u0259bil\u0259r?B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fm\u0259si d\u00f6vl\u0259t borcu, kredit v\u0259 dig\u0259r m\u0259nb\u0259l\u0259r hesab\u0131na h\u0259yata ke\u00e7irilir.50) Yerli b\u00fcdc\u0259 x\u0259rcl\u0259rini hans\u0131 yolla maliyy\u0259l\u0259\u015fdir\u0259 bil\u0259r?Yerli g\u0259lirDotasiyaSubvensiya v\u0259 ssuda51) Ya\u015fay\u0131\u015f minumumundan hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur?ya\u015fay\u0131\u015f minimumu\u00a0- minimum istehlak s\u0259b\u0259tinin d\u0259y\u0259ri v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259rin c\u0259mind\u0259n ibar\u0259t sosial norma;2.0. Ya\u015fay\u0131\u015f minimumundan a\u015fa\u011f\u0131dak\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur:2.0.1. azt\u0259minatl\u0131 ail\u0259l\u0259r\u0259 \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n g\u00f6st\u0259rilm\u0259si sisteminin formala\u015fd\u0131r\u0131lmas\u0131nda v\u0259 t\u0259tbiqind\u0259;2.0.2. azt\u0259minatl\u0131 ail\u0259l\u0259rin rifah\u0131n\u0131n y\u00fcks\u0259ldilm\u0259si konsepsiyas\u0131n\u0131n v\u0259 D\u00f6vl\u0259t Proqramlar\u0131n\u0131n haz\u0131rlanmas\u0131nda;2.0.3. \u0259halinin h\u0259yat s\u0259viyy\u0259sinin qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131nda;2.0.4. fiziki \u015f\u0259xsl\u0259rin g\u0259lirl\u0259rinin vergiy\u0259 v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259r\u0259 c\u0259lb edilm\u0259y\u0259n h\u0259ddinin \u0259sasland\u0131r\u0131lmas\u0131nda;2.0.5. \u0259halinin pul g\u0259lirl\u0259rinin v\u0259 \u0259man\u0259tl\u0259rinin indeksl\u0259\u015fdirilm\u0259si \u00fczr\u0259\u00a0t\u0259dbirl\u0259rin i\u015fl\u0259nib haz\u0131rlanmas\u0131nda v\u0259 h\u0259yata ke\u00e7irilm\u0259sind\u0259;2.0.6. d\u00f6vl\u0259t b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n, qanunvericilikl\u0259 t\u0259nziml\u0259n\u0259n qiym\u0259t v\u0259 tarifl\u0259rin formala\u015fd\u0131r\u0131lmas\u0131nda.52) Minumum istehlak s\u0259b\u0259ti n\u0259dir v\u0259 t\u0259rkibi nec\u0259 formala\u015fd\u0131r\u0131l\u0131r?minimum istehlak s\u0259b\u0259ti\u00a0- insan\u0131n sa\u011flaml\u0131\u011f\u0131n\u0131n v\u0259 h\u0259yat f\u0259aliyy\u0259tinin minimum s\u0259viyy\u0259si \u00fc\u00e7\u00fcn z\u0259ruri olan \u0259rzaq, qeyri-\u0259rzaq mallar\u0131 v\u0259 xidm\u0259tl\u0259rin elmi normalar \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilmi\u015f toplusu;Minimum istehlak s\u0259b\u0259ti \u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259, bir n\u0259f\u0259rin v\u0259 ya ail\u0259nin x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 a\u015fa\u011f\u0131dak\u0131 t\u0259rkibd\u0259 formala\u015fd\u0131r\u0131l\u0131r:\u0259rzaq m\u0259hsullar\u0131n\u0131n minimum toplusu;f\u0259rdi v\u0259 ail\u0259vi istifad\u0259 olunan qeyri-\u0259rzaq mallar\u0131n\u0131n minimum toplusu (geyim, ayaqqab\u0131 v\u0259 d\u0259ft\u0259rxana l\u0259vazimatlar\u0131, t\u0259s\u0259rr\u00fcfat, m\u0259d\u0259ni-m\u0259i\u015f\u0259t,\u00a0sanitariya \u0259\u015fyalar\u0131, d\u0259rmanlar v\u0259 s.);xidm\u0259tl\u0259rin minimum toplusu (m\u0259nzil-kommunal, n\u0259qliyyat, rabit\u0259,\u00a0m\u0259i\u015f\u0259t, t\u0259hsil, m\u0259d\u0259ni-maarif, m\u00fcalic\u0259-istirah\u0259t xidm\u0259tl\u0259ri v\u0259 s.).Minimum istehlak s\u0259b\u0259tinin t\u0259rkibi d\u00f6vl\u0259t\u00a0elmi m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n\u0131n, qeyri-h\u00f6kum\u0259t t\u0259\u015fkilatlar\u0131n\u0131n i\u015ftirak\u0131 il\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n \u00fc\u00e7 ild\u0259 bir d\u0259f\u0259d\u0259n az olmayaraq m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir.53) Minumum \u0259m\u0259k haqq\u0131 n\u0259dir v\u0259 \u00f6lk\u0259mizd\u0259 haz\u0131rda minimum \u0259m\u0259k haqq\u0131 n\u0259q\u0259d\u0259rdir?Az\u0259rbaycanda\u00a0minimum \u0259m\u0259khaqq\u0131 \u2013 qanunvericilikl\u0259 ixtisass\u0131z \u0259m\u0259y\u0259 v\u0259 xidm\u0259t\u0259 g\u00f6r\u0259 ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n \u0259n a\u015fa\u011f\u0131 s\u0259viyy\u0259sini m\u00fc\u0259yy\u0259n ed\u0259n sosial normativdir.Az\u0259rbaycanda minimum \u0259m\u0259khaqq\u0131 \u00f6lk\u0259 prezidenti t\u0259r\u0259find\u0259n t\u0259yin olunur.2010-2022-ci ill\u0259r \u0259rzind\u0259 Az\u0259rbaycanda minimum \u0259m\u0259khaqq\u0131n\u0131n d\u0259yi\u015fm\u0259 dinamikas\u0131:2010-cu ilin sentyabr\u0131ndan - 85\u00a0AZN2011-ci ilin dekabr\u0131ndan - 93,50\u00a0AZN2013-c\u00fc ilin sentyabr\u0131ndan - 105\u00a0AZN2017-ci ilin yanvar\u0131ndan - 116\u00a0AZN2018-ci ilin yanvar\u0131ndan - 130\u00a0AZN2019-cu ilin mart\u0131ndan - 180\u00a0AZN2019-cu ilin sentyabr\u0131ndan - 250\u00a0AZN2022-ci il yanvar\u0131n 1-d\u0259n - 300\u00a0AZN54) \u018fm\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r qrupuna kiml\u0259r daxildir?\u0259m\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r\u0259lilliyi olan \u015f\u0259xsl\u0259r\u201c\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 7-ci v\u0259 8-ci madd\u0259l\u0259ri il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f ya\u015f h\u0259ddin\u0259 \u00e7atan \u015f\u0259xsl\u0259r,v\u0259fat etmi\u015f \u015f\u0259xsin18 ya\u015f\u0131na \u00e7atmam\u0131\u015f (\u0259yani t\u0259hsil alanlar t\u0259hsili bitir\u0259n\u0259d\u0259k, lakin 23 ya\u015fdan \u00e7ox olmamaqla),yaxud 18 ya\u015f\u0131na \u00e7atanad\u0259k\u00a0\u0259lilliyi\u00a0m\u00fc\u0259yy\u0259n olunmu\u015f 18 ya\u015f\u0131ndan yuxar\u0131\u00a0\u0259lilliyi olan\u00a0\u00f6vladlar\u0131.55) Sosial m\u00fcavin\u0259t n\u0259dir v\u0259 n\u00f6vl\u0259ri hans\u0131lard\u0131r?sosial m\u00fcavin\u0259tl\u0259r- bu Qanunla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada ayr\u0131-ayr\u0131 kateqoriya \u015f\u0259xsl\u0259r\u0259 sosial yard\u0131m g\u00f6st\u0259rilm\u0259si m\u0259qs\u0259dil\u0259 ayl\u0131q v\u0259 ya bird\u0259f\u0259lik \u00f6d\u0259nil\u0259n pul v\u0259saiti;ayl\u0131q m\u00fcavin\u0259tl\u0259r:d\u00f6vl\u0259t qulluq\u00e7ular\u0131na \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t;ya\u015fa g\u00f6r\u0259 m\u00fcavin\u0259t;ail\u0259 ba\u015f\u00e7\u0131s\u0131n\u0131 itirm\u0259y\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t;m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f b\u0259zi kateqoriya \u015f\u0259xsl\u0259r\u0259 kommunal, n\u0259qliyyat v\u0259 dig\u0259r xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t;3 ya\u015f\u0131nad\u0259k u\u015fa\u011fa qullu\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t;m\u00fcdd\u0259tli h\u0259qiqi h\u0259rbi xidm\u0259t h\u0259rbi qulluq\u00e7ular\u0131n\u0131n u\u015faqlar\u0131na m\u00fcavin\u0259t;valideynl\u0259rini itirmi\u015f v\u0259 valideyn himay\u0259sind\u0259n m\u0259hrum olmu\u015f u\u015faqlar\u0131n q\u0259yyumlar\u0131na (himay\u0259\u00e7il\u0259rin\u0259) m\u00fcavin\u0259t;1 ya\u015f\u0131nad\u0259k u\u015fa\u011f\u0131 olan azt\u0259minatl\u0131 ail\u0259l\u0259r\u0259 m\u00fcavin\u0259t;v\u0259fat etmi\u015f Az\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin arvad\u0131na (\u0259rin\u0259) v\u0259 ya \u00f6hd\u0259sind\u0259 olan u\u015fa\u011f\u0131na \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin v\u0259 onun ail\u0259 \u00fczvl\u0259rinin t\u0259minat\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiya Qanununa \u0259sas\u0259n \u00f6d\u0259nil\u0259n m\u00fcavin\u0259t;be\u015fd\u0259n \u00e7ox u\u015fa\u011f\u0131 olan qad\u0131nlara m\u00fcavin\u0259t;\u00f6vladl\u0131\u011fa g\u00f6t\u00fcr\u00fcl\u0259n u\u015fa\u011fa, o c\u00fcml\u0259d\u0259n\u00a018 ya\u015f\u0131nad\u0259k \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f\u00a0u\u015fa\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t.Bird\u0259f\u0259lik m\u00fcavin\u0259tl\u0259r:radiasiya\u00a0q\u0259zas\u0131 n\u0259tic\u0259sind\u0259 z\u0259r\u0259r \u00e7\u0259kmi\u015f\u00a0\u015f\u0259xsl\u0259r\u0259 h\u0259r il m\u00fcalic\u0259 \u00fc\u00e7\u00fcn m\u00fcavin\u0259t;u\u015fa\u011f\u0131n anadan olmas\u0131na g\u00f6r\u0259 m\u00fcavin\u0259t:d\u0259fn \u00fc\u00e7\u00fcn m\u00fcavin\u0259t.56) \u018fcn\u0259bil\u0259r v\u0259 ya v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r hans\u0131 m\u00fcavin\u0259ti ala bilm\u0259zl\u0259r?Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 ba\u015fqa hal n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 daimi ya\u015fayan v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r v\u0259 \u0259cn\u0259bil\u0259r, bu Qanunun 4.0.1.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u00fcavin\u0259t istisna olmaqla, bu Qanunla Az\u0259rbaycan Respublikas\u0131 v\u0259t\u0259nda\u015flar\u0131 \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f \u015f\u0259rtl\u0259rl\u0259 v\u0259 qaydada ayl\u0131q v\u0259 bird\u0259f\u0259lik m\u00fcavin\u0259t almaq h\u00fcququna malikdirl\u0259r.- d\u00f6vl\u0259t qulluq\u00e7ular\u0131na \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t;- ala bilm\u0259zl\u0259r57) Bird\u0259f\u0259lik m\u00fcavin\u0259tl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da58) M\u00fcavin\u0259tin t\u0259yin olunmas\u0131 \u015f\u0259rtl\u0259ri hans\u0131lard\u0131r v\u0259 ya hans\u0131 hallarda t\u0259yin edilir?59) Ya\u015fa g\u00f6r\u0259 m\u00fcavin\u0259t hans\u0131 hallarda t\u0259yin edilir?60) Ayl\u0131q m\u00fcavinatl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da61) D\u0259fn \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcavin\u0259ti kiml\u0259r ala bil\u0259r?62) D\u00f6vl\u0259t qulluq\u00e7usuna veril\u0259n \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t hans\u0131 hallarda dayand\u0131r\u0131la bil\u0259r?63) Ya\u015fa g\u00f6r\u0259 verilmi\u015f m\u00fcavin\u0259t hans\u0131 hallarda dayand\u0131r\u0131l\u0131r?64) Sad\u0259l\u0259\u015fdirilmi\u015f vergi v\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisi hans\u0131 hallarda t\u0259tbiq edilir?65) \u0130nflyasiya n\u0259dir v\u0259 onu yaradan amill\u0259r hans\u0131lard\u0131r?66) Subsidiya n\u0259dir?67) B\u00fcdc\u0259 sisteminin vahidliyi v\u0259 m\u00fcst\u0259qilliyi dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?B\u00fcdc\u0259 sisteminin vahidliyi b\u00fcdc\u0259nin formala\u015fmas\u0131n\u0131n vahid h\u00fcquqi bazas\u0131 il\u0259, vahid b\u00fcdc\u0259 t\u0259snifat\u0131 v\u0259 b\u00fcdc\u0259 s\u0259n\u0259dl\u0259ri formas\u0131ndan istifad\u0259 edilm\u0259kl\u0259, b\u00fcdc\u0259 prosesinin raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f prinsipl\u0259ri il\u0259, vahid sosial iqtisadi v\u0259 vergi siyas\u0259ti il\u0259 t\u0259min edilir.Taml\u0131q prinsipi o dem\u0259kdir ki, b\u00fcdc\u0259 sisteminin h\u0259r bir h\u0259lq\u0259sind\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259r onlar\u0131n h\u0259cmind\u0259 tam \u0259ks olunmal\u0131d\u0131r.Reall\u0131q- b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rinin h\u0259qiqiliyini g\u00f6st\u0259rir.A\u015fkarl\u0131q prinsipi- t\u0259sdiq edilmi\u015f b\u00fcdc\u0259l\u0259ri v\u0259 onlar\u0131n icras\u0131 haqq\u0131nda hesabat\u0131 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentinin g\u00f6nd\u0259ri\u015fini k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 d\u0259rc edilm\u0259sini t\u0259l\u0259b edir.B\u00fcdc\u0259nin m\u00fcst\u0259qilliyi- g\u0259lirl\u0259rin x\u00fcsusi m\u0259nb\u0259l\u0259rinin v\u0259 onlar\u0131n istifad\u0259 edilm\u0259si istiqam\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si h\u00fcquqi il\u0259 t\u0259min edilir.G\u0259lirl\u0259rin x\u00fcsusi m\u0259nb\u0259l\u0259rin\u0259h\u0259r bir b\u00fcdc\u0259 s\u0259viyy\u0259si \u00fc\u00e7\u00fcn qanunla g\u0259lir m\u0259nb\u0259yinin t\u0259hkim edilm\u0259si,t\u0259nziml\u0259yici g\u0259lirl\u0259rd\u0259n ay\u0131rma,Az\u0259rbaycan Respublikas\u0131n\u0131n subyektl\u0259ri v\u0259 yerli \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 s\u0259lahiyy\u0259tli orqanlar\u0131 t\u0259r\u0259find\u0259n m\u00fcst\u0259qil olaraq m\u00fc\u0259yy\u0259n edil\u0259n \u0259lav\u0259 m\u0259nb\u0259l\u0259r aiddir68) Sekvestr n\u0259dir v\u0259 n\u0259 zaman t\u0259tbiq edilir?Madd\u0259 23. D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lma v\u0259 x\u0259rcl\u0259r\u0259 sekvestr t\u0259tbiq olunmas\u013169) \u00dcmumi daxili m\u0259hsul n\u0259dir v\u0259 onun hesablanmas\u0131 metodlar\u0131 hans\u0131lard\u0131r?\u00dcmumi daxili m\u0259hsul (\u00dcDM) \u2013\u00a0bir il \u0259rzind\u0259 iqtisadiyyatda (\u00f6lk\u0259 daxilind\u0259) istehsal olunan b\u00fct\u00fcn mal v\u0259 xidm\u0259tl\u0259rin m\u0259cmu bazar qiym\u0259tidir.\u00dcDM \u00f6lk\u0259 iqtisadiyyat\u0131n\u0131n inki\u015faf\u0131n\u0131n \u0259sas g\u00f6st\u0259ricisidir. \u00dcDM art\u0131rsa, dem\u0259k ki, \u00f6lk\u0259 iqtisadiyyat\u0131 da inki\u015faf edir. \u0130qtisadiyyat\u0131n ayr\u0131-ayr\u0131 sah\u0259l\u0259ri \u00fczr\u0259 \u00dcDM hesablad\u0131qda, onlardan hans\u0131larda artma, hans\u0131larda is\u0259 azalma oldu\u011funu \u00f6yr\u0259nm\u0259k m\u00fcmk\u00fcnd\u00fcr.\u00dcDM-ni m\u00fc\u0259yy\u0259n bir valyutada (m\u0259s\u0259l\u0259n, dollarla) hesablamaqla m\u00fcxt\u0259lif \u00f6lk\u0259l\u0259rin iqtisadiyyatlar\u0131n\u0131 m\u00fcqayis\u0259 etm\u0259k olar.\u0130stifad\u0259 s\u0259hvl\u0259ri\u00dcDM-ni b\u0259z\u0259n \u00dcMM (\u00fcmumi milli m\u0259hsul) il\u0259 qar\u0131\u015fd\u0131r\u0131l\u0131r. \u00dcDM-d\u0259n f\u0259rqli olaraq, \u00dcMM faktiki i\u015f yerind\u0259n as\u0131l\u0131 olmayaraq \u0259yal\u0259t \u0259razisind\u0259 qeydiyyatdan ke\u00e7mi\u015f \u015firk\u0259tl\u0259rin yaratd\u0131\u011f\u0131 mal v\u0259 xidm\u0259tl\u0259rin d\u0259y\u0259rini g\u00f6st\u0259rir. Lakin iqtisad\u00e7\u0131lar bu termind\u0259n daha az istifad\u0259 edirl\u0259r.N\u00fcanslar\u00dcDM-ni hesablama\u011f\u0131n \u00fc\u00e7 yolu var:1. G\u0259lirl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul qazan\u0131l\u0131b. Bu halda t\u0259\u015fkilat\u0131n \u00fcmumi m\u0259nf\u0259\u0259ti, \u0259mlak kiray\u0259sind\u0259n g\u0259l\u0259n g\u0259lirl\u0259r, amortizasiyan\u0131, kapital qoyulu\u015flar\u0131ndan g\u0259l\u0259n g\u0259lir, idxal v\u0259 istehsal vergil\u0259ri toplan\u0131r.2. X\u0259rcl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul x\u0259rcl\u0259nib. \u0130stehsal\u0131n modernl\u0259\u015fdirilm\u0259si, d\u00f6vl\u0259t x\u0259rcl\u0259ri v\u0259 xalis ixrac da buraya daxildir.3. \u018flav\u0259 d\u0259y\u0259r \u00fcsulu \u2013 \u00f6lk\u0259d\u0259 mal v\u0259 xidm\u0259t istehsal\u0131 il\u0259 istehlak qiym\u0259tl\u0259ri aras\u0131ndak\u0131 f\u0259rq.\u00dcDM bir s\u0131ra g\u0259lirl\u0259ri n\u0259z\u0259r\u0259 alm\u0131r:\u2013 qiym\u0259tli ka\u011f\u0131zlarla \u0259m\u0259liyyatlardan \u0259ld\u0259 edil\u0259n g\u0259lir;\u2013 d\u00f6vl\u0259tin t\u0259m\u0259nnas\u0131z x\u0259rcl\u0259ri (pensiyalar, m\u00fcavin\u0259tl\u0259r, t\u0259qa\u00fcdl\u0259r, subsidiyalar v\u0259 s.);\u2013 h\u0259diyy\u0259l\u0259r, xeyriyy\u0259\u00e7ilik;\u2013 ikinci \u0259l mallar\u0131n\u0131n yenid\u0259n sat\u0131\u015f\u0131.\u00dcDM-nin \u0259sas iki n\u00f6v\u00fc var:1. Nominal \u00dcDM \u2013\u00a0N\u0259z\u0259rd\u0259n ke\u00e7iril\u0259n d\u00f6vr\u00fcn qiym\u0259tl\u0259rind\u0259 \u00dcDM-in h\u0259cmi. Bu halda g\u00f6st\u0259rici bazar qiym\u0259tind\u0259n as\u0131l\u0131d\u0131r v\u0259 istehsal eyni s\u0259viyy\u0259d\u0259 qald\u0131\u011f\u0131 halda (m\u0259s\u0259l\u0259n, inflyasiya \u015f\u0259raitind\u0259) arta bil\u0259r.2. Real \u00dcDM \u2013\u00a0istehsal h\u0259cmind\u0259ki d\u0259yi\u015fikliyi \u0259ks etdirir v\u0259 \u0259vv\u0259lki d\u00f6vr\u00fcn qiym\u0259tl\u0259ri \u0259sas\u0131nda hesablan\u0131r. M\u0259s\u0259l\u0259n, 2020 v\u0259 2019-cu ill\u0259rd\u0259 \u00dcDM-in nec\u0259 d\u0259yi\u015fdiyini m\u00fcqayis\u0259 etm\u0259k ist\u0259yirsinizs\u0259, 2019-cu ilin qiym\u0259tl\u0259ri \u0259sas\u0131nda 2020-ci ild\u0259 istehsal f\u0259rqin\u0259 bax\u0131r\u0131q.70) Ya\u015fay\u0131\u015f minumu, ehtiyac meyar\u0131 n\u0259dir? Cari il v\u0259 \u0259vv\u0259lki ild\u0259 bug\u00f6st\u0259ricil\u0259r \u0259m\u0259k qabiliyy\u0259tli \u0259hali, i\u015fsizl\u0259r v\u0259 u\u015faqlar \u00fc\u00e7\u00fcn n\u0259 q\u0259d\u0259rolmu\u015fdur? Bu sual\u0131 m\u00fctl\u0259q \u00f6yr\u0259nin.ehtiyac meyar\u0131\u00a0- \u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumundan as\u0131l\u0131 olaraq \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birg\u0259 h\u0259r il \u00fc\u00e7\u00fcn t\u0259sdiq olunan h\u0259dd.\u00d6lk\u0259 \u00fczr\u0259 t\u0259sdiq edilmi\u015f ya\u015fay\u0131\u015f minimumu \u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin, m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin,\u00a0dig\u0259r \u00f6d\u0259ni\u015fl\u0259rin v\u0259 \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 ehtiyac meyar\u0131n\u0131n\u00a0m\u00fc\u0259yy\u0259n edilm\u0259sinin \u0259sas\u0131n\u0131 t\u0259\u015fkil edir.M\u00fclkiyy\u0259t formas\u0131ndan as\u0131l\u0131 olmayaraq m\u00fc\u0259ssis\u0259, idar\u0259 v\u0259 t\u0259\u015fkilatlar\u00a0ixtisass\u0131z \u0259m\u0259kl\u0259 m\u0259\u015f\u011ful olan i\u015f\u00e7il\u0259rin\u0259 \u0259m\u0259khaqq\u0131n\u0131 minimum \u0259m\u0259khaqq\u0131\u00a0m\u0259bl\u0259\u011find\u0259n az olmayaraq \u00f6d\u0259m\u0259lidir.\u00d6lk\u0259 \u00fczr\u0259 \u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin,\u00a0m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin\u00a0, \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 ehtiyac meyar\u0131n\u0131n h\u0259ddinin\u00a0m\u0259bl\u0259\u011finin ya\u015fay\u0131\u015f minimumuna nisb\u0259ti h\u0259r il m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n\u00a0m\u00fc\u0259yy\u0259n edilir.Az\u0259rbaycan Respublikas\u0131nda minimum \u0259m\u0259khaqq\u0131\u00a0, ehtiyac meyar\u0131n\u0131n h\u0259ddi\u00a0m\u0259rh\u0259l\u0259l\u0259rl\u0259 \u00f6lk\u0259 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumu s\u0259viyy\u0259sin\u0259 y\u00fcks\u0259ldilir.\u018fm\u0259k pensiyalar\u0131 &quot;\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda&quot; Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq art\u0131r\u0131l\u0131r v\u0259 indeksl\u0259\u015fdirilir.Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 94-c\u00fc madd\u0259sinin I hiss\u0259sinin 16-c\u0131 b\u0259ndini r\u0259hb\u0259r tutaraq\u00a0q\u0259rara al\u0131r:Madd\u0259 1.\u00a0Ehtiyac meyar\u0131n\u0131n h\u0259ddi\u00dcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 2022-ci il \u00fc\u00e7\u00fcn ehtiyac meyar\u0131n\u0131n h\u0259ddi 200 manat m\u0259bl\u0259\u011find\u0259 t\u0259sdiq edilsin.Madd\u0259 2.\u00a0Qanunun q\u00fcvv\u0259y\u0259 minm\u0259siBu Qanun 2022-ci il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir.2022-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu\u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumunun m\u0259bl\u0259\u011fi 210 manat,\u0259m\u0259k qabiliyy\u0259tli \u0259hali \u00fc\u00e7\u00fcn 220 manat,pensiya\u00e7\u0131lar \u00fc\u00e7\u00fcn 176 manat,u\u015faqlar \u00fc\u00e7\u00fcn 193 manat m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilir.2021-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu:\u00f6lk\u0259 \u00fczr\u0259 196 manat,\u0259m\u0259k qabiliyy\u0259tli \u0259hali \u00fc\u00e7\u00fcn 207 manat,pensiya\u00e7\u0131lar \u00fc\u00e7\u00fcn 162 manat,u\u015faqlar \u00fc\u00e7\u00fcn 175 manat m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilsin.71) B\u00fcdc\u0259 sisteminin \u0259sas\u0131n\u0131 hans\u0131 b\u00fcdc\u0259l\u0259r t\u0259\u015fkil edir?72) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?73) D\u00f6vl\u0259t borcu kim t\u0259r\u0259find\u0259n idar\u0259 olunur?d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 \u00f6d\u0259nilm\u0259li olan borc;daxili d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;xarici d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n qeyri-rezidentl\u0259ri il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;d\u00f6vl\u0259t z\u0259man\u0259ti \u2013 \u0259sas borcalan g\u00f6t\u00fcrd\u00fcy\u00fc borcu borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f qaytar\u0131lma \u015f\u0259rtl\u0259rin\u0259 v\u0259 m\u00fcdd\u0259t\u0259 uy\u011fun olaraq borcver\u0259n\u0259 qaytarmad\u0131qda, h\u0259min borc \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin borcver\u0259n qar\u015f\u0131s\u0131nda tam v\u0259 ya qism\u0259n yerin\u0259 yetirilm\u0259sin\u0259 dair Az\u0259rbaycan Respublikas\u0131n\u0131n bu Qanunla m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f qaydada \u00fcz\u0259rin\u0259 g\u00f6t\u00fcrd\u00fcy\u00fc maliyy\u0259 \u00f6hd\u0259liyi;d\u00f6vl\u0259t borcalmas\u0131 \u2013 Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan qaytar\u0131lma \u015f\u0259rtl\u0259ri Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri v\u0259 qeyri-rezidentl\u0259ri olan borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla m\u00fc\u0259yy\u0259n m\u00fcdd\u0259t\u0259 maliyy\u0259 v\u0259saitinin c\u0259lb edilm\u0259si;\u00a0D\u00f6vl\u0259t borcalmalar\u0131\u00f6lk\u0259nin sosial-iqtisadi inki\u015faf\u0131na y\u00f6n\u0259ldilmi\u015f proqramlar\u0131n h\u0259yata ke\u00e7irilm\u0259sini t\u0259min etm\u0259k,d\u00f6vl\u0259t b\u00fcdc\u0259sinin k\u0259sirini \u00f6rtm\u0259k,d\u00f6vl\u0259t investisiyalar\u0131n\u0131 maliyy\u0259l\u0259\u015fdirm\u0259k v\u0259Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n dig\u0259r m\u0259s\u0259l\u0259l\u0259rin h\u0259lli m\u0259qs\u0259dil\u0259 h\u0259yata ke\u00e7irilir.D\u00f6vl\u0259t borcu m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n idar\u0259 olunur.Az\u0259rbaycan Respublikas\u0131n\u0131n Maliyy\u0259 Nazirliyi yan\u0131nda D\u00f6vl\u0259t Borcunun v\u0259 Maliyy\u0259 \u00d6hd\u0259likl\u0259rinin \u0130dar\u0259 Edilm\u0259si Agentliyi \u201cD\u00f6vl\u0259t borcu haqq\u0131nda\u201d v\u0259 \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131na, Az\u0259rbaycan Respublikas\u0131 Prezidentinin m\u00fcvafiq aktlar\u0131na uy\u011fun olaraq, d\u00f6vl\u0259t borcalmalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259sini t\u0259min ed\u0259n, d\u00f6vl\u0259t borcunun v\u0259 maliyy\u0259 \u00f6hd\u0259likl\u0259rinin idar\u0259 olunmas\u0131n\u0131, d\u00f6vl\u0259t borcunun t\u0259krar maliyy\u0259l\u0259\u015fdirilm\u0259sini h\u0259yata ke\u00e7ir\u0259n, vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131 v\u0259 \u201cD\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fondu\u201dnun v\u0259saitini idar\u0259etm\u0259y\u0259 ver\u0259n v\u0259 ya idar\u0259 ed\u0259n, d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tl\u0259rinin v\u0259 xarici d\u00f6vl\u0259tl\u0259rin Az\u0259rbaycan Respublikas\u0131na olan borcunun reyestrini aparan, habel\u0259 d\u00f6vl\u0259t qiym\u0259tli ka\u011f\u0131zlar\u0131n\u0131n emissiyas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyinin strukturuna daxil olan qurumdur.74) \u018fsas makroiqtisadi g\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?Klassik m\u0259\u2019nada iqtisadiyyat \u2013 insanlar\u0131n qeyri-m\u0259hdud t\u0259l\u0259bat\u0131n\u0131n m\u0259hdud t\u0259bii v\u0259 istehsal imkanlar\u0131 il\u0259 \u00f6d\u0259nilm\u0259si probleml\u0259rini h\u0259ll etm\u0259y\u0259 \u00e7al\u0131\u015fan elm v\u0259 praktiki f\u0259aliyy\u0259t sah\u0259sidir.B\u00fct\u00f6vl\u00fckd\u0259 iqtisadiyyat iki b\u00f6y\u00fck b\u00f6lm\u0259y\u0259 ayr\u0131l\u0131r: mikroiqtisadiyyat v\u0259 makroiqtisadiyyat.Mikroiqtisadiyyat \u2013 ayr\u0131-ayr\u0131 iqtisadi elementl\u0259rin iqtisadi davran\u0131\u015f\u0131n\u0131 \u00f6yr\u0259nir. Bel\u0259 elementl\u0259r\u0259 ev t\u0259s\u0259rr\u00fcfatlar\u0131, firmalar sah\u0259l\u0259r v\u0259 konkret bazarlar aiddir.Makroiqtisadiyyat is\u0259 \u0259ksin\u0259 iqtisadiyyat\u0131n b\u00fct\u00f6vl\u00fckd\u0259 f\u0259aliyy\u0259tini t\u0259nziml\u0259yir.Milli Hesablar Sistemi (MHS)makroiqtisadi g\u00f6st\u0259ricil\u0259ri t\u0259svir v\u0259 t\u0259hlil etm\u0259k \u00fc\u00e7\u00fcn qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259d\u0259 olan ikit\u0259r\u0259fli g\u00f6st\u0259ricil\u0259r sistemidir.Milli Hesablar Sisteminin (MHS) qurulmas\u0131 metodologiyas\u0131nda anlay\u0131\u015f, kateqoriya v\u0259 t\u0259rifl\u0259rd\u0259n geni\u015f istifad\u0259 olunur. Milli Hesablar Sistemi bax\u0131m\u0131ndan t\u0259krar istehsal prosesinin qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259sini, iqtisadiyyat\u0131n dinamikas\u0131n\u0131 t\u0259hlil ed\u0259rk\u0259n \u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n istifad\u0259 olunur.Milli Hesablar Sistemind\u0259 \u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n biri \u00dcMM v\u0259 \u00dcDM-dur.75) Hans\u0131 m\u00fcavin\u0259tl\u0259r m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta vasit\u0259l\u0259ri hesab\u0131na \u00f6d\u0259nilir?76) \u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131n\u0131 izah edin.\u018fDV-nin d\u0259r\u0259c\u0259si h\u0259r vergi tutulan \u0259m\u0259liyyat\u0131n v\u0259 h\u0259r vergi tutulan idxal\u0131n d\u0259y\u0259rinin 18 faizidir.Vergi tutulan d\u00f6vriyy\u0259 hesabat d\u00f6vr\u00fc \u0259rzind\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131n \u00fcmumi d\u0259y\u0259rind\u0259n ibar\u0259tdir.\u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131 Az\u0259rbaycan Respublikas\u0131 \u0259razisin\u0259 g\u0259tiril\u0259n mallara v\u0259 n\u0259qliyyat vasit\u0259l\u0259rin\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 \u00fc\u00e7\u00fcn mal\u0131n g\u00f6mr\u00fck d\u0259y\u0259rinin v\u0259 g\u00f6mr\u00fck r\u00fcsumunun c\u0259mi, aksiz\u0259 d\u00fc\u015f\u0259n mallar \u00fc\u00e7\u00fcn is\u0259 h\u0259m\u00e7inin aksiz m\u0259bl\u0259\u011finin c\u0259mi \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.Mallar\u0131n g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259si zaman\u0131 m\u00fc\u0259yy\u0259n edilmi\u015f g\u00f6mr\u00fck d\u0259y\u0259rini G, g\u00f6mr\u00fck r\u00fcsumunu R, aksiz m\u0259bl\u0259\u011fini A h\u0259rfi il\u0259 i\u015far\u0259 ets\u0259k, onda \u0259lav\u0259 d\u0259y\u0259r vergisinin m\u0259bl\u0259\u011fi a\u015fa\u011f\u0131dak\u0131 qaydada hesablanacaqd\u0131r: \u018fDV= (G+R+A) x 18) \u00d6lk\u0259mizd\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin normalar\u0131 n\u0259 q\u0259d\u0259rdir?Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin 1 g\u00fcnl\u00fck normas\u0131Bak\u0131 \u015f\u0259h\u0259rind\u0259 90,0 manat,G\u0259nc\u0259, Sumqay\u0131t v\u0259 Nax\u00e7\u0131van \u015f\u0259h\u0259rl\u0259rind\u0259 70,0 manat,respublika tabeli dig\u0259r \u015f\u0259h\u0259rl\u0259rd\u0259, rayon m\u0259rk\u0259zl\u0259rind\u0259, \u015f\u0259h\u0259r tipli q\u0259s\u0259b\u0259l\u0259rd\u0259 v\u0259 k\u0259ndl\u0259rd\u0259 65,0 manat m\u00fc\u0259yy\u0259n edilsin.Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin m\u00fc\u0259yy\u0259n edilmi\u015f 1 g\u00fcnl\u00fck normas\u0131n\u0131n 80 faizini mehmanxana x\u0259rcl\u0259ri t\u0259\u015fkil edir.M\u00fchafiz\u0259 olunan \u015f\u0259xsl\u0259rin \u00f6lk\u0259daxili s\u0259f\u0259rl\u0259ri zaman\u0131 t\u0259hl\u00fck\u0259sizliyi t\u0259min ed\u0259n Az\u0259rbaycan Respublikas\u0131 Prezidentinin T\u0259hl\u00fck\u0259sizlik Xidm\u0259ti v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n X\u00fcsusi Rabit\u0259 v\u0259 \u0130nformasiya T\u0259hl\u00fck\u0259sizliyi D\u00f6vl\u0259t Xidm\u0259ti \u0259m\u0259kda\u015flar\u0131n\u0131n mehmanxana x\u0259rcl\u0259ri t\u0259qdim edilmi\u015f t\u0259sdiqedici s\u0259n\u0259dl\u0259r\u0259 \u0259sas\u0259n faktiki x\u0259rcl\u0259r\u0259 uy\u011fun olaraq \u00f6d\u0259nilir.78) \u018fg\u0259r siz ezamiyy\u0259d\u0259sinizs\u0259 n\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 hec bir s\u0259n\u0259dg\u00f6t\u00fcrm\u0259misinzs\u0259, ezamiyy\u0259 x\u0259rcl\u0259ri nec\u0259 hesablanacaq?n\u0259qliyyat x\u0259rcl\u0259ri (taksid\u0259n istifad\u0259 istisna olmaqla, ya\u015fay\u0131\u015f m\u0259nt\u0259q\u0259sind\u0259n k\u0259narda yerl\u0259\u015f\u0259n va\u011fzala, limana (b\u0259r\u0259y\u0259), t\u0259yyar\u0259 meydan\u0131na v\u0259 \u00f6lk\u0259 \u0259razisind\u0259 dig\u0259r m\u0259nt\u0259q\u0259l\u0259r\u0259 getm\u0259k) daxildir v\u0259 bu x\u0259rcl\u0259r t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r \u0259sas\u0131nda \u00f6d\u0259nilir.Qeyd olunan x\u0259rcl\u0259r\u0259 n\u0259qliyyatda s\u0259rni\u015finl\u0259rin icbari s\u0131\u011forta \u00fczr\u0259 t\u0259diyy\u0259l\u0259ri, biletl\u0259rin qabaqcadan sat\u0131\u015f\u0131 \u00fczr\u0259 xidm\u0259tin \u00f6d\u0259nilm\u0259si, qatarlarda yatacaq l\u0259vazimatlar\u0131ndan istifad\u0259 \u00fc\u00e7\u00fcn x\u0259rcl\u0259r d\u0259 daxildir.N\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 t\u0259sdiqedici s\u0259n\u0259dl\u0259r itirildiyi t\u0259qdird\u0259, bileti satm\u0131\u015f t\u0259\u015fkilat t\u0259r\u0259find\u0259n biletin h\u0259qiq\u0259t\u0259n h\u0259min \u015f\u0259xs\u0259 sat\u0131lmas\u0131n\u0131 t\u0259sdiq ed\u0259n r\u0259smi s\u0259n\u0259d (aray\u0131\u015f) \u00f6d\u0259ni\u015f \u00fc\u00e7\u00fcn \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.79) Mikroiqtisadiyyat v\u0259 mezoiqtisadiyyat dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?M\u00fcasir milli t\u0259s\u0259rr\u00fcfat\u0131 \u00fc\u00e7 s\u0259viyy\u0259d\u0259 \u00f6yr\u0259nirl\u0259r, bu onun t\u0259\u015fkilinin \u00fc\u00e7 s\u0259viyy\u0259si il\u0259 ba\u011fl\u0131d\u0131r:1. A\u015fa\u011f\u0131 s\u0259viyy\u0259 (mikroiqtisadiyyat);2. Orta s\u0259viyy\u0259 (mezoiqtisadiyyat);3. Yuxar\u0131 s\u0259viyy\u0259 (makroiqtisadiyyat).Bu s\u0259viyy\u0259l\u0259rin h\u0259r birinin \u00f6z xarakterik c\u0259h\u0259tl\u0259ri vard\u0131r v\u0259 onlar a\u015fa\u011f\u0131dak\u0131 iqtisadi \u0259lam\u0259tl\u0259rin\u0259 g\u00f6r\u0259 f\u0259rql\u0259nirl\u0259r.\u018fm\u0259k b\u00f6lg\u00fcs\u00fc v\u0259 \u0259m\u0259k kooperasiyas\u0131n\u0131n d\u0259r\u0259c\u0259sin\u0259 g\u00f6r\u0259;M\u00fclkiyy\u0259tin tipin\u0259 (formas\u0131na) g\u00f6r\u0259;T\u0259s\u0259rr\u00fcfat\u0131n t\u0259\u015fkilinin formas\u0131na g\u00f6r\u0259;\u0130da\u0259retm\u0259 n\u00f6v\u00fcn\u0259 g\u00f6r\u0259.Mikroiqtisadiyyat t\u0259k \u0259m\u0259k b\u00f6lg\u00fcs\u00fc, sad\u0259 \u0259m\u0259k kooperasiyas\u0131, x\u00fcsusi m\u00fclkiyy\u0259t v\u0259 azad bazar m\u00fcnasib\u0259tl\u0259ri \u0259sas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259rir.Lakin m\u0259hsuldar q\u00fcvv\u0259l\u0259rin inki\u015faf\u0131 n\u0259tic\u0259sind\u0259 t\u0259s\u0259rr\u00fcfat\u0131n t\u0259\u015fkilinin yeni pill\u0259si formala\u015f\u0131r. Bu orta pill\u0259 olan mezoiqtisadiyyatd\u0131r. Mezo \u2013 yunanca \u2013 mesos \u2013 aral\u0131q, orta m\u0259nas\u0131n\u0131 verir.Mezoiqtisadiyyat\u00a0 istehsal\u0131n t\u0259m\u0259rk\u00fczl\u0259\u015fm\u0259si v\u0259 m\u0259rk\u0259zl\u0259\u015fm\u0259si n\u0259tic\u0259sind\u0259 formala\u015f\u0131r. \u0130ri h\u0259cmli birlikl\u0259r, kombinatlar, kompleksl\u0259r yaran\u0131r. H\u0259tta texnoloji c\u0259h\u0259td\u0259n \u0259laq\u0259si olmayan konqlomeratlar yaran\u0131r. M\u0259s\u0259l\u0259n,avtomobil zavodlar\u0131 birliyi (eyni texnologiyaya \u0259saslanan m\u00fc\u0259ssis\u0259l\u0259rin birliyi),toxuculuq kombinat\u0131, kimya kombinat\u0131 (burada xammal\u0131 eyni m\u0259nb\u0259d\u0259n alan, yaxud birinin m\u0259hsulu dig\u0259ri \u00fc\u00e7\u00fcn xammal olan m\u00fc\u0259ssis\u0259l\u0259rin birliyi) v\u0259 yaxudmaliyy\u0259 c\u0259h\u0259td\u0259n m\u00fcdafi\u0259 olunmaq \u00fc\u00e7\u00fcn m\u00fcxt\u0259lif sah\u0259nin m\u00fc\u0259ssis\u0259l\u0259rinin birliyi olan\u00a0konqlomerat\u00a0(bank, g\u0259miqay\u0131rma, mehmanxana kimi m\u00fc\u0259ssis\u0259l\u0259r birliyi).\u0130nhisar birlikl\u0259ri formalar\u0131 da mezoiqtisadiyyata aiddir.B\u00fct\u00fcn bu deyil\u0259nl\u0259r\u00a0mezoiqtisadiyyat\u0131n bazar\u0131 inhisarla\u015fd\u0131rma\u011fa meylli oldu\u011funu g\u00f6st\u0259rir.\u00a0Kartel, sindikat, konsern v\u0259 trest kimi inhisar birliyi formalar\u0131 da\u00a0 mezoiqtisadi\u00a0 sistem\u0259 daxildir..80) Subvensiya il\u0259 subsidiyan\u0131n f\u0259rqi n\u0259dir?81) Maliyy\u0259 t\u0259hlili nec\u0259 h\u0259yata ke\u00e7irilir?82) D\u00f6vl\u0259tin maliyy\u0259 resurslar\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?83) Maliyy\u0259 resurslar\u0131 hans\u0131 hiss\u0259l\u0259rd\u0259n ibar\u0259tdir?\u018fhalinin, t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin, d\u00f6vl\u0259tin, \u00f6z\u00fcn\u00fcidar\u0259 orqanlar\u0131n\u0131n s\u0259r\u0259ncam\u0131nda olan pul v\u0259saitl\u0259rinin c\u0259mi maliyy\u0259 resurslar\u0131n\u0131 t\u0259\u015fkil edir.Maliyy\u0259 resurslar\u0131 m\u0259qs\u0259dli pul v\u0259saitl\u0259ri kimi m\u00fc\u0259yy\u0259n edilir. M \/ d maliyy\u0259 v\u0259 maliyy\u0259 resurslar\u0131 aras\u0131nda \u0259h\u0259miyy\u0259tli f\u0259rql\u0259r var:1) Maliyy\u0259 - m\u00fcc\u0259rr\u0259d kateqoriya olan pul m\u00fcnasib\u0259tl\u0259ri fiziki olaraq hiss oluna bilm\u0259z2) Maliyy\u0259 resurslar\u0131 - pul v\u0259saitl\u0259ri. Hans\u0131 ki, fiziki olaraq hiss oluna bil\u0259r, ba\u015fqa yer\u0259, ist\u0259nil\u0259n m\u0259saf\u0259y\u0259 da\u015f\u0131na bil\u0259r3) Na\u011fd pul m\u00fcxt\u0259lif yerl\u0259rd\u0259 saxlan\u0131la v\u0259 ya gizl\u0259n\u0259 bil\u0259r.Resurslar m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f (b\u00fcdc\u0259, b\u00fcdc\u0259 v\u0259 qeyri-b\u00fcdc\u0259 fondlar\u0131) v\u0259 m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f (m\u00fc\u0259ssis\u0259l\u0259rin maliyy\u0259 resurslar\u0131) b\u00f6l\u00fcn\u00fcr.T\u0259\u015f\u0259kk\u00fcl m\u0259nb\u0259yi b\u00f6l\u00fcn\u0259n v\u0259 yenid\u0259n b\u00f6l\u00fc\u015fd\u00fcr\u00fcl\u0259n milli g\u0259lirdir. Bunun \u0259sas\u0131nda m\u00fcvafiq maliyy\u0259 resurslar\u0131 m\u0259nb\u0259l\u0259ri formala\u015f\u0131r.\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259n, \u00f6z\u0259ll\u0259\u015fdirm\u0259d\u0259n, habel\u0259 xaricd\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r\u00a0iqtisadi f\u0259aliyy\u0259t;qiym\u0259tli ka\u011f\u0131zlar\u0131n v\u0259 pullar\u0131n emissiyas\u0131, d\u00f6vl\u0259t krediti;m\u0259cburi \u00f6d\u0259ni\u015fl\u0259r (vergil\u0259r, r\u00fcsumlar, r\u00fcsumlar).84) Fiskal siyas\u0259t n\u0259dir?- B\u00fcdc\u0259 vergi siyas\u0259ti\u0130qtisadiyyat v\u0259 siyas\u0259t elmind\u0259\u00a0fiskal siyas\u0259t\u00a0d\u00f6vl\u0259t g\u0259lirl\u0259rinin\u00a0v\u0259\u00a0x\u0259rcl\u0259rinin\u00a0k\u00f6m\u0259yi il\u0259 iqtisadiyyata t\u0259sir etm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 olunur.\u00a0Keyns iqtisadi m\u0259kt\u0259bin\u0259\u00a0g\u00f6r\u0259,\u00a0d\u00f6vl\u0259t vergil\u0259rin\u00a0s\u0259viyy\u0259sini (d\u0259r\u0259c\u0259sini) v\u0259 x\u0259rcl\u0259rini d\u0259yi\u015fdikd\u0259 bu m\u0259cmu t\u0259l\u0259b\u0259 v\u0259 iqtisadi aktivliy\u0259 t\u0259sir g\u00f6st\u0259rir.Fiskal siyas\u0259t biznes tsikll\u0259rind\u0259 d\u0259yi\u015fiklikl\u0259r ba\u015f verdikd\u0259 iqtisadiyyat\u0131 sabitl\u0259\u015fdirm\u0259k \u00fc\u00e7\u00fcn t\u0259tbiq edilir. Fiskal siyas\u0259tin iki \u0259sas al\u0259ti olan vergil\u0259r v\u0259 d\u00f6vl\u0259t x\u0259rcl\u0259ri d\u0259yi\u015fdikd\u0259, bu a\u015fa\u011f\u0131dak\u0131 makroiqtisadi g\u00f6st\u0259ricil\u0259r\u0259 t\u0259sir edir\u00a0:M\u0259cmu t\u0259l\u0259b\u00a0v\u0259\u00a0iqtisadi aktivliyin\u00a0s\u0259viyy\u0259si;Y\u0131\u011f\u0131m v\u0259 investisiyalar;G\u0259lirl\u0259rin b\u00f6lg\u00fcs\u00fc.Fiskal siyas\u0259t\u00a0monetar siyas\u0259td\u0259n\u00a0b\u0259zi x\u00fcsusiyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259 f\u0259rql\u0259nir. Bel\u0259 ki,fiskal siyas\u0259t\u00a0qanunvericilik akt\u0131\u00a0il\u0259 t\u0259nziml\u0259n\u0259n d\u00f6vl\u0259t g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259rind\u0259ki d\u0259yi\u015fiklik vasit\u0259si il\u0259 iqtisadiyyata t\u0259sir g\u00f6st\u0259rir.Monetar siyas\u0259t is\u0259\u00a0m\u0259rk\u0259zi bank\u00a0t\u0259r\u0259find\u0259n\u00a0pul t\u0259klifin\u0259, faiz d\u0259r\u0259c\u0259sin\u0259 v\u0259 m\u0259cburi ehtiyat normas\u0131na\u00a0t\u0259sir etm\u0259kl\u0259 bunu h\u0259yata ke\u00e7irir.Fiskal siyas\u0259tin 3 \u0259sas\u00a0n\u00f6v\u00fc\u00a0vard\u0131r:Neytral fiskal siyas\u0259t\u00a0ad\u0259t\u0259n iqtisadiyyat tarazl\u0131q h\u00f6km s\u00fcr\u0259n zaman t\u0259tbiq edilir. Bu zaman d\u00f6vl\u0259t x\u0259rcl\u0259ri tam olaraq d\u00f6vl\u0259t g\u0259lirl\u0259ri hesab\u0131na maliyy\u0259l\u0259\u015fir v\u0259 iqtisadiyyata neytral t\u0259sir g\u00f6st\u0259rir.Geni\u015fl\u0259ndirici fiskal siyas\u0259t\u00a0zaman\u0131 d\u00f6vl\u0259t x\u0259rcl\u0259ri g\u0259lirl\u0259ri \u00fcst\u0259l\u0259yir. Bu siyas\u0259t ad\u0259t\u0259n b\u00f6hran d\u00f6vr\u00fcnd\u0259 h\u0259yata ke\u00e7irilir.Darald\u0131c\u0131 fiskal siyas\u0259t\u00a0h\u0259yata ke\u00e7irilirs\u0259, d\u00f6vl\u0259t g\u0259lirl\u0259rinin yaln\u0131z bir hiss\u0259si x\u0259rcl\u0259r\u0259 y\u00f6n\u0259ldilir. Qalan hiss\u0259 is\u0259 d\u00f6vl\u0259tin daxili v\u0259 ya xarici borclar\u0131n\u0131n \u00f6d\u0259nm\u0259sin\u0259 y\u00f6n\u0259ldilir.85) Kommersiya banklar\u0131 d\u00f6vl\u0259t maliyy\u0259 sistemin\u0259 aid edilir? - XeyirAZ\u018fRBAYCAN RESPUBL\u0130KASININ MAL\u0130YY\u018f S\u0130STEM\u0130Maliyy\u0259 b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rinin da\u015f\u0131y\u0131c\u0131s\u0131 oldu\u011funa g\u00f6r\u0259, m\u0259hz bu b\u00f6lg\u00fc m\u00fcxt\u0259lif t\u0259s\u0259rr\u00fcfat subyektl\u0259ri aras\u0131nda ba\u015f verir. Pul v\u0259saiti fondlar\u0131n\u0131n yarad\u0131lmas\u0131 v\u0259 istifad\u0259si qaydas\u0131ndan as\u0131l\u0131 olaraq maliyy\u0259 sistemi iki yer\u0259 ayr\u0131l\u0131r.- D\u00f6vl\u0259t maliyy\u0259si (m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259);- M\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n (t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin) maliyy\u0259si (qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259).Bu b\u00f6lm\u0259nin h\u0259r biri t\u0259\u015fkilati struktura malik olmaqla bir ne\u00e7\u0259 h\u0259lq\u0259d\u0259n ibar\u0259tdir.Maliyy\u0259 sistemi geni\u015f m\u0259nada \u00f6z\u00fcn\u0259 habel\u0259 3 kredit-bank sistemini d\u0259 (\u00f6lk\u0259nin banklar\u0131n\u0131 v\u0259 dig\u0259r kredit idar\u0259l\u0259rinin m\u0259cmunu) daxil edir:Birinci b\u00f6lm\u0259 \u2013 d\u00f6vl\u0259t maliyy\u0259sinin h\u0259lq\u0259l\u0259ri m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259y\u0259 aiddir v\u0259 makro s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 maliyy\u0259-b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rini t\u0259nziml\u0259m\u0259k \u00fc\u00e7\u00fcn istifad\u0259 edilir.\u0130kinci b\u00f6lm\u0259 - m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259sini qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259ni \u0259hat\u0259 edir v\u0259 mikro s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 sosial m\u00fcnasib\u0259tl\u0259ri t\u0259nziml\u0259m\u0259k v\u0259 stimulla\u015fd\u0131rmaq \u00fc\u00e7\u00fcn istifad\u0259 edilir.Kredit-bank sferas\u0131 \u00f6lk\u0259nin banklar\u0131ndan v\u0259 dig\u0259r kredit idar\u0259l\u0259rd\u0259n ibar\u0259tdir. \u00d6lk\u0259nin maliyy\u0259 sistemin\u0259 maliyy\u0259 f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n v\u0259 t\u0259nziml\u0259y\u0259n d\u00f6vl\u0259t maliyy\u0259 institutlar\u0131 da (t\u0259\u015fkilatlar v\u0259 idar\u0259l\u0259r) aiddir.D\u00f6vl\u0259t maliyy\u0259 sistemiD\u00f6vl\u0259t v\u0259 yerli b\u00fcdc\u0259l\u0259rD\u00f6vl\u0259t kreditiB\u00fcdc\u0259d\u0259n k\u0259nar fondlarB\u0259l\u0259diyy\u0259l\u0259rin maliyy\u0259si86) Maliyy\u0259 n\u0259zar\u0259ti hans\u0131 \u0259m\u0259liyyatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdirir?Maliyy\u0259 n\u0259zar\u0259ti \u2013b\u00fct\u00fcn iqtisadi subyektl\u0259r: d\u00f6vl\u0259t, m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259 f\u0259aliyy\u0259ti \u00fcz\u0259rind\u0259 qanunverici v\u0259 icraedici hakimiyy\u0259t orqanlar\u0131n\u0131n n\u0259zar\u0259tidir.\u0130stiqam\u0259tl\u0259riM\u00fcxt\u0259lif s\u0259viyy\u0259li b\u00fcdc\u0259l\u0259rin t\u0259rtibi v\u0259 icra olunmas\u0131na n\u0259zar\u0259t olunmas\u0131;B\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n v\u0259saitl\u0259rinin s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc istifad\u0259si,banklarda v\u0259 dig\u0259r kredit t\u0259\u015fkilatlar\u0131nda b\u00fcdc\u0259 v\u0259saitl\u0259ri il\u0259 \u0259m\u0259liyyatlar\u0131n d\u00fczg\u00fcnl\u00fcy\u00fcn\u0259 n\u0259zar\u0259t olunmas\u0131;M\u00f6vcud b\u00fcdc\u0259 v\u0259 vergi qanunvericiliyin\u0259 riay\u0259t olunmas\u0131na n\u0259zar\u0259t olunmas\u0131;\u041c\u0259cmu ictimai m\u0259hsulun d\u0259y\u0259rinin v\u0259 Milli g\u0259lirin b\u00f6lg\u00fcs\u00fc v\u0259 yenid\u0259n b\u00f6lg\u00fcs\u00fcn\u0259 n\u0259zar\u0259t olunmas\u0131 v\u0259 sair.Maliyy\u0259-b\u00fcdc\u0259 n\u0259zar\u0259ti, \u0259sas\u0259n, bilavasit\u0259 b\u00fcdc\u0259 prosesi \u00e7\u0259r\u00e7iv\u0259sind\u0259 m\u00fcxt\u0259lif c\u00fcr n\u0259zar\u0259t t\u0259dbirl\u0259rind\u0259n\u00a0-\u00a0b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n g\u0259lir v\u0259 x\u0259rc madd\u0259l\u0259rinin \u0259sasl\u0131l\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259si, b\u00fct\u00fcn s\u0259viyy\u0259l\u0259rd\u0259n olan b\u00fcdc\u0259l\u0259rin icras\u0131n\u0131n\u00a0vaxtam\u00fcvafiqliyinin\u00a0v\u0259 taml\u0131\u011f\u0131n\u0131n yoxlan\u0131lmas\u0131, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n x\u0259rcl\u0259nm\u0259sin\u0259 n\u0259zar\u0259t v\u0259\u00a0sair\u0259d\u0259n\u00a0ibar\u0259t olur.Maliyy\u0259-t\u0259s\u0259rr\u00fcfat n\u0259zar\u0259ti is\u0259 \u00f6z ifad\u0259sini t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin maliyy\u0259-t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131n\u0131n yoxlan\u0131lmas\u0131nda v\u0259 t\u0259fti\u015find\u0259, ayr\u0131lm\u0131\u015f d\u00f6vl\u0259t v\u0259saitl\u0259rinin t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n istifad\u0259sinin s\u0259m\u0259r\u0259liliyinin, d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n idar\u0259 edilm\u0259sinin qanuniliyinin v\u0259 rasionall\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259\u00a0sair\u0259d\u0259\u00a0tap\u0131r.87) Hal-haz\u0131rda Az\u0259rbaycan Respublikas\u0131nda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131hans\u0131 istiqam\u0259tl\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rirl\u0259r?Bu fondlar sosial-iqtisadi xarakter da\u015f\u0131y\u0131r v\u0259 ciddi m\u0259qs\u0259dli t\u0259yinata malikdir. B\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n ba\u015fl\u0131ca m\u0259qs\u0259di\u0259haliy\u0259 sosial xidm\u0259t g\u00f6st\u0259rilm\u0259si,infrastruktur sah\u0259l\u0259rinin inki\u015faf\u0131na t\u0259kan verilm\u0259si v\u0259 h\u0259v\u0259sl\u0259ndirilm\u0259si,iqtisadiyyat\u0131n apar\u0131c\u0131 sah\u0259l\u0259rinin intensiv f\u0259aliyy\u0259tin\u0259 \u0259lav\u0259 yard\u0131m g\u00f6st\u0259rilm\u0259si,yard\u0131m\u00e7\u0131 ehtiyat fondunun yarad\u0131lmas\u0131 v\u0259 s. ibar\u0259tdir.88) B\u00fcdc\u0259d\u0259nk\u0259nar bir ne\u00e7\u0259 d\u00f6vl\u0259t fondlar\u0131n\u0131 misal g\u00f6st\u0259rin.Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 FonduAz\u0259rbaycan Respublikas\u0131 Prezidentinin f\u0259rman v\u0259 s\u0259r\u0259ncamlar\u0131nda, d\u00f6vl\u0259t proqramlar\u0131nda, Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin q\u0259rar v\u0259 s\u0259r\u0259ncamlar\u0131nda n\u0259z\u0259rd\u0259 tutulan istehsal, emal v\u0259 xidm\u0259t sah\u0259l\u0259rinin d\u0259st\u0259kl\u0259nm\u0259si;k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131qeyri-neft s\u0259naye sah\u0259l\u0259rinin inki\u015faf\u0131 \u00fczr\u0259 istehsal v\u0259 emal y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;xidm\u0259t (tibb, t\u0259hsil, ictimai ia\u015f\u0259 v\u0259 ictimai n\u0259qliyyat xidm\u0259ti) y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;turizmin inki\u015faf\u0131 \u00fczr\u0259 layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondum\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 v\u0259 k\u00f6n\u00fcll\u00fc (\u0259lav\u0259) sosial s\u0131\u011forta, d\u00f6vl\u0259t icbari \u015f\u0259xsi s\u0131\u011forta, \u0259halinin \u0259m\u0259k pensiyalar\u0131, sosial m\u00fcavin\u0259tl\u0259r, \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131 il\u0259, t\u0259qa\u00fcd v\u0259 kompensasiyalarla, habel\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131, Az\u0259rbaycan Respublikas\u0131 Prezidentinin v\u0259 Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin aktlar\u0131 il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f dig\u0259r \u00f6d\u0259ni\u015fl\u0259rl\u0259 t\u0259min edilm\u0259si sah\u0259sind\u0259 (bundan sonra \u2013 m\u00fcvafiq sah\u0259) f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n publik h\u00fcquqi \u015f\u0259xsdir. Fond Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyinin tabeliyind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rir.ARDNF-nin yarad\u0131lmas\u0131nda \u0259sas m\u0259qs\u0259d \u00f6lk\u0259nin neft s\u0259rv\u0259tl\u0259rinin s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc idar\u0259 edilm\u0259sin\u0259 \u015f\u0259rait yaratmaqd\u0131r.\u00d6lk\u0259d\u0259 makroiqtisadi sabitliyin qorunmas\u0131, maliyy\u0259-vergi intizam\u0131n\u0131n t\u0259min edilm\u0259si, neft g\u0259lirl\u0259rind\u0259n as\u0131l\u0131l\u0131\u011f\u0131n azald\u0131lmas\u0131 v\u0259 qeyri-neft sektorunun inki\u015faf\u0131n\u0131n t\u0259min edilm\u0259si\u00d6lk\u0259nin sosial-iqtisadi t\u0259r\u0259qqisi namin\u0259 m\u00fch\u00fcm \u00fcmummilli layih\u0259l\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259siNeft v\u0259 qaz\u0131n b\u0259rpa edilm\u0259y\u0259n t\u0259bii ehtiyat oldu\u011funu n\u0259z\u0259r\u0259 alaraq, onlardan \u0259ld\u0259 edil\u0259n g\u0259lirin n\u0259sill\u0259r aras\u0131nda b\u0259rab\u0259r b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si v\u0259 g\u0259l\u0259c\u0259k n\u0259sill\u0259r \u00fc\u00e7\u00fcn ehtiyat v\u0259saitin toplanmas\u0131\u018fman\u0259tl\u0259rin S\u0131\u011fortalanmas\u0131 Fondunun yarad\u0131lmas\u0131n\u0131n m\u0259qs\u0259di banklar v\u0259 xarici\u00a0 banklar\u0131n yerli filiallar\u0131 \u00f6d\u0259m\u0259 qabiliyy\u0259tini itirdikd\u0259 fiziki \u015f\u0259xsl\u0259rd\u0259n\u00a0 \u0259man\u0259t\u0259 q\u0259bul olunmu\u015f pul v\u0259saitinin itirilm\u0259si riskinin qar\u015f\u0131s\u0131n\u0131 almaq, Az\u0259rbaycan Respublikas\u0131nda maliyy\u0259 v\u0259 bank sisteminin sabitliyini v\u0259 inki\u015faf\u0131n\u0131 t\u0259min etm\u0259kdir.Aqrar S\u0131\u011forta Fondu,Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 Fondu,G\u0259ncl\u0259r Fondu,Az\u0259rbaycan \u0130poteka Fondu89) \u0130lin sonunda b\u00fcdc\u0259d\u0259 qalan art\u0131q v\u0259saitin taleyi nec\u0259 h\u0259ll edilir?\u0130lin sonuna b\u00fct\u00fcn x\u0259zin\u0259 hesablar\u0131n\u0131n qal\u0131qlar\u0131 vahid x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259si k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 v\u0259 (v\u0259 ya) n\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si x\u0259rcl\u0259rinin on ikid\u0259 bir hiss\u0259si h\u0259min il \u00fczr\u0259 bu Qanunun 7-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n x\u0259rcl\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 y\u00f6n\u0259ldilir,qalan v\u0259saitin d\u00f6vl\u0259t b\u00fcdc\u0259sinin neft g\u0259lirl\u0259rinin cari b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259bl\u0259\u011find\u0259n art\u0131q daxil olan hiss\u0259sind\u0259n \u00e7ox olmayan m\u0259bl\u0259\u011fi D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fonduna k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131n yerd\u0259 qalan hiss\u0259si bu Qanunun 19.2-ci madd\u0259sinin \u00fc\u00e7\u00fcnc\u00fc abzas\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada idar\u0259 edilir.90) D\u00f6vl\u0259tin maliyy\u0259 siyas\u0259tinin \u0259sas strateji istiqam\u0259tl\u0259rin\u0259 n\u0259l\u0259ri aid ed\u0259bil\u0259rsiniz?davaml\u0131 inki\u015faf\u0131 v\u0259 stabil iqtisadiyyat\u0131 t\u0259min ed\u0259 bil\u0259c\u0259k \u015f\u0259ffaf v\u0259 r\u0259qab\u0259tqabiliyy\u0259tli bank sisteminin yarad\u0131lmas\u0131;\u00a0maliyy\u0259 bazar\u0131n\u0131n b\u00fct\u00fcn seqmentl\u0259rinin dinamikliyinin t\u0259min edilm\u0259si;\u00a0maliyy\u0259-bank sisteminin tarazl\u0131\u011f\u0131n\u0131 t\u0259min ed\u0259n infrastrukturun yarad\u0131lmas\u0131;\u00a0stabil inki\u015faf\u0131 t\u0259min ed\u0259 bil\u0259c\u0259k parametrl\u0259rin f\u0259aliyy\u0259t v\u0259 n\u0259zar\u0259t mexanizminin t\u0259kmill\u0259\u015fdirilm\u0259si v\u0259 s.s\u0131\u011forta sektorunun yenid\u0259n formala\u015fd\u0131r\u0131lmas\u013191) Qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul fondlar\u0131 hans\u0131lard\u0131r? Maliyy\u0259 m\u00fcxt\u0259lif pul v\u0259saitl\u0259ri fondlar\u0131n\u0131n formala\u015fd\u0131r\u0131lmas\u0131 v\u0259 istifad\u0259si il\u0259 \u0259laq\u0259dar olan iqtisadi m\u00fcnasib\u0259tl\u0259ri \u0259hat\u0259 edir. Bu pul v\u0259saitl\u0259ri fondlar\u0131 m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f v\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f fondlara ayr\u0131l\u0131r.M\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f pul fondlar\u0131 m\u00fc\u0259ssis\u0259l\u0259rin fondlar\u0131d\u0131r. Onlara y\u0131\u011f\u0131m fondu, istehlak v\u0259 ehtiyat fondlar\u0131 daxildir.Y\u0131\u011f\u0131m fondunun v\u0259saitl\u0259ri kapital qoyulu\u015funun maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259v\u0259 s. x\u0259rcl\u0259r\u0259 s\u0259rf edilir.\u0130stehlak fondu z\u0259ruri v\u0259 izafi m\u0259hsulun d\u0259y\u0259ri hesab\u0131na formala\u015f\u0131r.Ehtiyat fondu m\u0259hsulun d\u0259y\u0259ri hesab\u0131na t\u0259\u015fkil olunur. Laz\u0131m olan ehtiyaclar h\u0259min fondun v\u0259saiti hesab\u0131na \u00f6d\u0259nilir.M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul v\u0259saitl\u0259ri fondlar\u0131 d\u00f6vl\u0259t s\u0259viyy\u0259sind\u0259 formala\u015fd\u0131r\u0131l\u0131r. Onlara m\u00fcxt\u0259lif hakimiyy\u0259t orqanlar\u0131n\u0131n b\u00fcdc\u0259l\u0259ri v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondlar daxildir.92) B\u00fcdc\u0259 krediti n\u0259dir?B\u00fcdc\u0259 krediti -- H\u00fcquqi \u015f\u0259xsl\u0259r\u0259 yaxud ba\u015fqa \u00f6lk\u0259l\u0259r\u0259 \u0259v\u0259zsiz yaxud a\u015fa\u011f\u0131 faizl\u0259 v\u0259 qaytar\u0131lma \u015f\u0259rti il\u0259 v\u0259saitl\u0259rin verilm\u0259sini n\u0259z\u0259rd\u0259 tutan b\u00fcdc\u0259 x\u0259rcidir. B\u00fcdc\u0259 kreditini almaq ist\u0259y\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r onun vaxt\u0131nda qaytar\u0131lmas\u0131na t\u0259minat verm\u0259lidirl\u0259r.Bel\u0259 t\u0259minat rolunda bank\u0131n t\u0259minat m\u0259ktubu, \u0259mlak\u0131n girov qoyulmas\u0131 v\u0259 s. \u00e7\u0131x\u0131\u015f ed\u0259 bil\u0259r.93) Maliyy\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?Proqnozla\u015fd\u0131rma uzun m\u00fcdd\u0259t\u0259 idar\u0259etm\u0259 obyektinin maliyy\u0259 v\u0259ziyy\u0259tinin d\u0259yi\u015fdirilm\u0259sin\u0259, i\u015fl\u0259nib haz\u0131rlanmas\u0131na y\u00f6n\u0259ldilmi\u015fdir. Proqnozla\u015fd\u0131rman\u0131n x\u00fcsusiyy\u0259ti maliyy\u0259 g\u00f6st\u00f6ricil\u0259rinin v\u0259 idar\u0259etm\u0259 obyektinin inki\u015faf\u0131n\u0131n variantlar\u0131n\u0131 m\u00fc\u0259yy\u0259n ed\u0259n parametrl\u0259rin i\u015fl\u0259nib haz\u0131rlanmas\u0131nda alternativlikd\u0259n ibar\u0259tdir.Proqnozla\u015fd\u0131rman\u0131n \u0259n geni\u015f yay\u0131lm\u0131\u015f metodu \u2013 ekspert qiym\u0259tl\u0259ndirilm\u0259sini n\u0259z\u0259r\u0259 almaqla inki\u015faf\u0131n b\u0259rq\u0259rar olmu\u015f meylinin ekstropolyasiya (k\u0259narla\u015fma) v\u0259 s\u0259b\u0259b\u2013n\u0259tic\u0259 \u0259laq\u0259l\u0259rinin t\u0259hlili metodlar\u0131d\u0131r.Bununla yana\u015f\u0131 proqnoz anlay\u0131\u015f\u0131ndan maliyy\u0259 plan\u0131n\u0131n t\u0259rtibi \u00fc\u00e7\u00fcn z\u0259ruri olan hesablamalar\u0131, m\u0259s\u0259l\u0259n, m\u0259hsul h\u0259cminin realla\u015fd\u0131r\u0131lmas\u0131 proqnozunu, x\u0259rcl\u0259rin miqdar\u0131 proqnozunu v\u0259 s. hesablamaq \u00fc\u00e7\u00fcn d\u0259 istifad\u0259 edilir. Bu hesablamalara m\u00fc\u0259yy\u0259n \u00e7eviklik verir, d\u0259yi\u015f\u0259n \u015f\u0259raitd\u0259n as\u0131l\u0131 olaraq d\u00fcz\u0259li\u015fl\u0259r etm\u0259y\u0259 imkan verir.Maliyy\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131 d\u0259qiq plan \u00fc\u00e7\u00fcn m\u00fcnasib hesab edil\u0259n illik v\u0259 perspektiv maliyy\u0259 planla\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn \u0259sas yarad\u0131r.94) Ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259sinin s\u0259n\u0259di n\u0259dir?ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259si \u2013 b\u00fcdc\u0259 t\u0259rtibinin strateji m\u0259rh\u0259l\u0259si olmaqla icmal b\u00fcdc\u0259nin v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lir v\u0259 x\u0259rcl\u0259rinin prioritetl\u0259\u015fdirilm\u0259si, t\u0259qdim edilm\u0259si v\u0259 idar\u0259 olunmas\u0131 m\u0259qs\u0259di il\u0259 t\u0259\u015fkil olunan, ortam\u00fcdd\u0259tli resurs z\u0259rfinin v\u0259 milli x\u0259rc prioritetl\u0259rinin uy\u011funla\u015fd\u0131r\u0131lmas\u0131n\u0131 t\u0259min ed\u0259n institusional t\u0259dbirl\u0259rin m\u0259cmusu;ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259si s\u0259n\u0259di \u2013 b\u00fcdc\u0259 t\u0259rtibi prosesinin OMX\u00c7 m\u0259rh\u0259l\u0259sind\u0259 haz\u0131rlanan v\u0259 ortam\u00fcdd\u0259tli resurs z\u0259rfini, ortam\u00fcdd\u0259tli b\u00fcdc\u0259 siyas\u0259tini, o c\u00fcml\u0259d\u0259n milli x\u0259rc prioritetl\u0259rini \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n strateji b\u00fcdc\u0259 plan\u0131;OMX\u00c7-nin \u0259sas m\u0259qs\u0259dl\u0259ri a\u015fa\u011f\u0131dak\u0131lard\u0131r:makroiqtisadi sabitlik v\u0259 dayan\u0131ql\u0131 iqtisadi art\u0131m \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan m\u0259cmu fiskal intizam\u0131n g\u00fccl\u0259ndirilm\u0259si;dayan\u0131ql\u0131 fiskal \u00e7\u0259r\u00e7iv\u0259y\u0259 \u0259saslanan \u00e7oxillik resurs z\u0259rfi daxilind\u0259 x\u0259rc istiqam\u0259tl\u0259rinin sektorlar aras\u0131nda prioritetl\u0259\u015fdirilm\u0259si;f\u0259aliyy\u0259tin g\u00f6st\u0259ricil\u0259r \u0259sas\u0131nda \u00f6l\u00e7\u00fclm\u0259sini n\u0259z\u0259rd\u0259 tutan n\u0259tic\u0259\u0259sasl\u0131 b\u00fcdc\u0259 t\u0259rtibi mexanizminin t\u0259\u015fkili \u00fc\u00e7\u00fcn z\u0259ruri \u015f\u0259raitin yarad\u0131lmas\u0131.B\u00fcdc\u0259nin t\u0259rtibi prosesi a\u015fa\u011f\u0131dak\u0131 iki ard\u0131c\u0131l m\u0259rh\u0259l\u0259y\u0259 b\u00f6l\u00fcn\u00fcr:b\u00fcdc\u0259 t\u0259rtibinin strateji m\u0259rh\u0259l\u0259si olan OMX\u00c7 m\u0259rh\u0259l\u0259si;texniki v\u0259 ya illik b\u00fcdc\u0259 t\u0259rtibi m\u0259rh\u0259l\u0259si.Bu Qayda yaln\u0131z b\u00fcdc\u0259 t\u0259rtibi prosesinin birinci m\u0259rh\u0259l\u0259sini \u0259hat\u0259 etm\u0259kl\u0259, b\u00fcdc\u0259 t\u0259rtibi prosesind\u0259 OMX\u00c7 s\u0259n\u0259dinin haz\u0131rlanmas\u0131 prosesini m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.\u0130llik b\u00fcdc\u0259 t\u0259rtibini n\u0259z\u0259rd\u0259 tutan ikinci \u2013 texniki m\u0259rh\u0259l\u0259 is\u0259 haz\u0131rda t\u0259tbiq olunan \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 11-ci madd\u0259sin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.OMX\u00c7-nin haz\u0131rlanmas\u0131 prosesi Maliyy\u0259 Nazirliyi t\u0259r\u0259find\u0259n OMX\u00c7-nin haz\u0131rlanmas\u0131 \u00fczr\u0259 t\u0259fsilatl\u0131 t\u0259limatlar\u0131n t\u0259sdiq edil\u0259r\u0259k, fevral ay\u0131n\u0131n 15-d\u0259k b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na g\u00f6nd\u0259rilm\u0259si il\u0259 ba\u015flan\u0131r.95) Yeni siyas\u0259t t\u0259\u015f\u0259bb\u00fcsl\u0259ri lahiy\u0259sinin \u00fcst\u00fcnl\u00fckl\u0259ri hans\u0131lard\u0131r?Yeni siyas\u0259t t\u0259\u015f\u0259bb\u00fcs\u00fc (YST) \u2013 n\u00f6vb\u0259ti il v\u0259\u00a0sonrak\u0131 \u00fc\u00e7 il\u0259\u00a0icmal b\u00fcdc\u0259nin v\u0259\u00a0d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na h\u0259yata ke\u00e7irilm\u0259si t\u0259klif olunan yeni layih\u0259l\u0259r, d\u00f6vl\u0259t proqramlar\u0131 v\u0259\u00a0t\u0259dbirl\u0259rind\u0259n ir\u0259li g\u0259l\u0259n cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rdir;YST-l\u0259r \u00fczr\u0259\u00a0sifari\u015fl\u0259r\u0259\u00a0a\u015fa\u011f\u0131dak\u0131lar aiddir:cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259\u00a0n\u0259z\u0259rd\u0259\u00a0tutulmu\u015f f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn qanunvericilikd\u0259\u00a0m\u00fc\u0259yy\u0259n edilmi\u015f hallar istisna olmaqla, mal v\u0259\u00a0xidm\u0259tin keyfiyy\u0259tinin v\u0259\u00a0h\u0259cminin d\u0259yi\u015fdirilm\u0259si hesab\u0131na t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n sifari\u015f kimi t\u0259qdim olunan, habel\u0259\u00a0Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259\u00a0m\u00fc\u0259yy\u0259n edilmi\u015f strategiyaya uy\u011fun olaraq t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n t\u0259klif edil\u0259n yeni f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259\u00a0m\u00fc\u0259yy\u0259n edilmi\u015f strategiyaya uy\u011fun olaraq t\u0259klif edil\u0259n yeni m\u0259qs\u0259dli proqram v\u0259\u00a0t\u0259dbirl\u0259r \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259\u00a0n\u0259z\u0259rd\u0259\u00a0tutulmu\u015f f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn b\u00fcdc\u0259\u00a0x\u0259rcl\u0259rinin iqtisadi t\u0259snifat\u0131n\u0131n 310000-ci \u201cQeyri-maliyy\u0259\u00a0aktivl\u0259ri\u201d b\u00f6lm\u0259si \u00fczr\u0259\u00a0qanunvericiliyin t\u0259l\u0259bl\u0259ri 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t\u0259\u015fkilatlar\u0131n\u0131n Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f q\u0131sa v\u0259 ortam\u00fcdd\u0259tli d\u00f6vrd\u0259 h\u0259d\u0259fl\u0259rini v\u0259 h\u0259min h\u0259d\u0259fl\u0259rin h\u0259yata ke\u00e7irilm\u0259si t\u0259dbirl\u0259rini, o c\u00fcml\u0259d\u0259n maliyy\u0259l\u0259\u015fm\u0259 m\u0259nb\u0259l\u0259rini n\u0259z\u0259rd\u0259 tutan s\u0259n\u0259d;ortam\u00fcdd\u0259tli d\u00f6vr \u2013 n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il;t\u0259dbir \u2013 strateji planda m\u00fc\u0259yy\u0259n edilmi\u015f h\u0259d\u0259f v\u0259 m\u0259qs\u0259dl\u0259r\u0259 nail olunmas\u0131na istiqam\u0259tl\u0259ndirilmi\u015f bir-biri il\u0259 \u0259laq\u0259li i\u015fl\u0259rin m\u0259cmus % u.99) Orta m\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259sinin \u0259sas m\u0259qs\u0259dl\u0259ri hans\u0131lard\u0131r?makroiqtisadi sabitlik v\u0259 dayan\u0131ql\u0131 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\/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/yusif.az\/main\/?p=6430\" \/>\n<meta property=\"og:locale\" content=\"az_AZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00f6vl\u0259t Qullu\u011fu-Maliyy\u0259 Nazirliyi M\u00fcsahib\u0259sind\u0259 Veril\u0259n Suallar v\u0259 Cavablar\u0131 - www.YUSIF.az Qanunvericilik\" \/>\n<meta property=\"og:description\" content=\"MAL\u0130YY\u018f NAZ\u0130RL\u0130Y\u01301) Maliyy\u0259 Nazirliyinin f\u0259aliyy\u0259t istiqam\u0259tl\u0259ri hans\u0131lard\u0131r?2) Maliyy\u0259 Nazirliyi n\u0259 vaxt yarad\u0131l\u0131b v\u0259 ilk maliyy\u0259 naziri kim olmu\u015fdur?(AXC d\u00f6vr\u00fcnd\u0259)\u00d6lk\u0259nin maliyy\u0259 sisteminin t\u0259\u015fkilin\u0259 v\u0259 t\u0259nziml\u0259nm\u0259sin\u0259 bilavasit\u0259 r\u0259hb\u0259rlik ed\u0259n hakimiyy\u0259t orqan\u0131.1918-ci il may\u0131n 28-d\u0259 Az\u0259rbaycan Milli \u015eurasn\u0131n q\u0259rar\u0131 il\u0259\u00a0F\u0259t\u0259li Xan Xoyski\u00a0t\u0259r\u0259f\u0131nd\u0259n\u00a0Tiflisd\u0259\u00a0yarad\u0131lm\u0131\u015f 1-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 ilk maliyy\u0259 naziri v\u0259 xalq maarifi naziri v\u0259zif\u0259l\u0259rinin icras\u0131\u00a0N\u0259sib b\u0259y Yusifb\u0259yliy\u0259\u00a0tap\u015f\u0131r\u0131lm\u0131\u015fd\u0131. H\u0259min il iyunun 17-d\u0259\u00a0F.X.Xoyskinin\u00a0G\u0259nc\u0259d\u0259\u00a0t\u0259\u015fkil etdiyi 2-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 maliyy\u0259 naziri v\u0259zif\u0259sin\u0259\u00a0\u018fbd\u00fcl\u0259li b\u0259y \u018fmircanov\u00a0t\u0259yin olunmu\u015fdu. 1918-ci ilin sentyabr\u0131nda\u00a0Qafqaz \u0130slam Ordusu\u00a0Bak\u0131n\u0131 azad etdikd\u0259n v\u0259 Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti h\u00f6kum\u0259ti Bak\u0131ya k\u00f6\u00e7d\u00fckd\u0259n sonra oktyabr\u0131n 6-da F.X.Xoyskinin 2-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 d\u0259yi\u015fiklikl\u0259r edil\u0259rk\u0259n maliyy\u0259 naziri v\u0259zif\u0259si\u00a0M\u0259mm\u0259d H\u0259s\u0259n Hac\u0131nskiy\u0259\u00a0tap\u015f\u0131r\u0131ld\u0131. Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti Parlamenti yarad\u0131ld\u0131qdan (1918, dekabr) sonra F.X.Xoyskinin dekabr\u0131n 26-da Parlamentin tap\u015f\u0131r\u0131\u011f\u0131 il\u0259 t\u0259\u015fkil etdiyi\u00a03-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0maliyy\u0259 naziri v\u0259zif\u0259sini\u00a0Slavyan-Rus C\u0259miyy\u0259tind\u0259n\u00a0olan \u0130.Protasov tutdu. F.X.Xoyskinin kabin\u0259si istefa verdikd\u0259n sonra 1919-cu il aprelin 14-d\u0259 N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a04-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0bu v\u0259zif\u0259y\u0259 \u018flia\u011fa H\u0259s\u0259nov, 1919-cu ilin dekabr\u0131n 24-d\u0259 N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a0be\u015finci h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0is\u0259\u00a0R\u0259\u015fid b\u0259y Qaplanov\u00a0t\u0259yin olundular.3) Maliyy\u0259 Nazirliyinin yeni esasnam\u0259si n\u0259 vaxt q\u0259bul edilmi\u015fdir?9 fevral 20094) Haz\u0131rda maliyy\u0259 naziri v\u0259 onun birinci m\u00fcavini kimdir?Samir \u015e\u0259rifov, Az\u0259r Bayramov5) Maliyy\u0259 Nazirliyinin t\u0259rkibin\u0259 daxil olan struktur vahidl\u0259ri hans\u0131lard\u0131r?6) Maliyy\u0259 Nazirliyinin v\u0259zif\u0259l\u0259rini say\u0131n.7) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?- 01 yanvar-31 dekabr8) D\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131n\u0131 nazirliyin hans\u0131 orqan\u0131 h\u0259yata ke\u00e7irir?B\u00fcdc\u0259nin icras\u0131, kassa icras\u0131 (budget execution)\u00a0\u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131 Maliyy\u0259 Nazirliyinin tabeliyind\u0259ki D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131q agentliyi vasit\u0259sil\u0259 h\u0259yata ke\u00e7irilir.D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131n\u0131n \u00f6hd\u0259sind\u0259 olan na\u011fd pul v\u0259saiti onun m\u00fcv\u0259kkil banklardak\u0131 vahid hesab\u0131nda saxlan\u0131l\u0131r.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n idar\u0259 edilm\u0259sinin v\u0259 bu hesabdan v\u0259saitin silinm\u0259sin\u0259 s\u0259r\u0259ncam verilm\u0259sinin m\u00fcst\u0259sna s\u0259lahiyy\u0259ti d\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131na m\u0259xsusdur.\u00a0\u00a0B\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131 \u0259ld\u0259 etdikl\u0259ri b\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar g\u0259lirl\u0259ri tam h\u0259cmd\u0259 v\u0259 vaxt\u0131nda vahid x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcrm\u0259lidirl\u0259r. D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabat hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 25-d\u0259k t\u0259rtib olunur v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na t\u0259qdim edilir.9) B\u00fcdc\u0259 k\u0259siri n\u0259dir v\u0259 onun aradan qald\u0131r\u0131lmas\u0131 yollar\u0131 hans\u0131lard\u0131r?B\u00fcdc\u0259 k\u0259siri \u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lir v\u0259 x\u0259rcl\u0259rinin m\u0259nfi saldosudur.B\u00fcdc\u0259 k\u0259sirinin s\u0259b\u0259bl\u0259ri a\u015fa\u011f\u0131dak\u0131lar ola bil\u0259r:\u00a0\u2013 d\u00f6vl\u0259t x\u0259rcl\u0259rinin artmas\u0131 \u2013 h\u0259m planla\u015fd\u0131r\u0131lm\u0131\u015f, m\u0259s\u0259l\u0259n, iqtisadiyyat\u0131n modernizasiyas\u0131, milli proqramlar\u0131n h\u0259yata ke\u00e7irilm\u0259si v\u0259 s., h\u0259m d\u0259 f\u00f6vq\u0259l: t\u0259bii f\u0259lak\u0259tl\u0259r, m\u00fcharib\u0259l\u0259r v\u0259 s.;\u2013 iqtisadi b\u00f6hran, t\u0259n\u0259zz\u00fcl, ixrac olunan mallar\u0131n, m\u0259s\u0259l\u0259n, xammal, el\u0259c\u0259 d\u0259 elektronika v\u0259 s. qiym\u0259tl\u0259rinin d\u00fc\u015fm\u0259si s\u0259b\u0259bind\u0259n d\u00f6vl\u0259t g\u0259lirl\u0259rinin azalmas\u0131;\u00a0\u2013 d\u00f6vl\u0259t siyas\u0259tinin v\u0259 maliyy\u0259 sisteminin \u00a0effektiv olmamas\u0131.A\u015fa\u011f\u0131 vergi, k\u00f6lg\u0259 bazar\u0131n y\u00fcks\u0259li\u015fi. \u00a0\u2013 y\u00fcks\u0259k b\u00fcdc\u0259 x\u0259rcl\u0259ri, d\u00f6vl\u0259t sektorunda r\u00fc\u015fv\u0259txorluq;\u00a0\u2013 vergi siyas\u0259tinin effektiv olmamas\u0131, n\u0259tic\u0259d\u0259 iqtisadiyyatda k\u00f6lg\u0259 sektorunun artmas\u0131;b\u00fcdc\u0259 k\u0259siri il\u0259 v\u0259sait \u00e7at\u0131\u015fmazl\u0131\u011f\u0131 anlay\u0131\u015flar\u0131 eyni deyil. Bir qayda olaraq, real b\u00fcdc\u0259 k\u0259siri planla\u015fd\u0131rma xarakteri da\u015f\u0131y\u0131r: onun maksimal parametrl\u0259ri q\u0259bul edilir v\u0259 t\u0259sdiq olunur;B\u00fcdc\u0259 k\u0259sirini azaltma\u011f\u0131n bir ne\u00e7\u0259 \u00fcsulu var.\u00a0Birincisi,\u00a0pullar\u0131n emissiyas\u0131 yolu il\u0259. Bu, inflyasiyaya, y\u0259ni d\u00f6vriyy\u0259d\u0259ki pulun d\u0259y\u0259rsizl\u0259\u015fm\u0259sin\u0259 v\u0259 milli valyutaya inam\u0131n azalmas\u0131na g\u0259tirib \u00e7\u0131xar\u0131r.\u0130kincisi,\u00a0\u0259lav\u0259 vergil\u0259rin t\u0259tbiqi, o c\u00fcml\u0259d\u0259n \u0259halinin m\u00fc\u0259yy\u0259n t\u0259b\u0259q\u0259l\u0259ri (\u201cvarl\u0131lar \u00fc\u00e7\u00fcn vergi\u201d), \u015firk\u0259tl\u0259rin m\u00fc\u0259yy\u0259n f\u0259aliyy\u0259tl\u0259ri \u00fc\u00e7\u00fcn (siqaret istehsal\u0131) v\u0259 s.\u00dc\u00e7\u00fcnc\u00fcs\u00fc,\u00a0b\u00fcdc\u0259 sekvestrasiyas\u0131 \u2013 x\u0259rcl\u0259rin azald\u0131lmas\u0131. Lakin burada da ehtiyatl\u0131 olmaq laz\u0131md\u0131r: m\u0259s\u0259l\u0259n, sosial sektorda bu metod c\u0259miyy\u0259td\u0259 g\u0259rginliyin artmas\u0131na s\u0259b\u0259b ola bil\u0259r.B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn h\u0259m daxili, h\u0259m d\u0259 xarici borclardan istifad\u0259 edil\u0259 bil\u0259r, bunun \u00fc\u00e7\u00fcn maliyy\u0259 bazar\u0131na d\u00f6vl\u0259t\u0259 m\u0259xsus olan qiym\u0259tli ka\u011f\u0131zlar burax\u0131l\u0131r. Bundan \u0259lav\u0259, g\u0259lir madd\u0259l\u0259rind\u0259n biri kimi d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n sat\u0131lmas\u0131 da \u00e7\u0131x\u0131\u015f ed\u0259 bil\u0259r: qiym\u0259tli metal v\u0259 da\u015f ehtiyatlar\u0131, torpaq v\u0259 t\u0259bii s\u0259rv\u0259tl\u0259r, habel\u0259 d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rinin \u00f6z\u0259ll\u0259\u015fdirilm\u0259si.\u00a010) B\u00fcdc\u0259 g\u0259lirl\u0259ri hans\u0131 m\u0259nb\u0259l\u0259rd\u0259n maliyy\u0259l\u0259\u015fir?9.1.1. d\u00f6vl\u0259t vergil\u0259ri;9.1.2. qrantlar;9.1.3 dig\u0259r g\u0259lirl\u0259r;9.1.4. daxili v\u0259 xarici m\u0259nb\u0259l\u0259rd\u0259n al\u0131nan qrantlar v\u0259 transfertl\u0259r;9.1.5. Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n dig\u0259r daxilolmalar.11) B\u00fcdc\u0259 t\u0259rtibi prosesind\u0259 i\u015ftirak ed\u0259n t\u0259\u015fkilatlar hans\u0131lard\u0131r?M\u0259rk\u0259zi v\u0259 yerli icra hakimiyy\u0259ti orqanlar\u0131 v\u0259 onlar\u0131n struktur b\u00f6lm\u0259l\u0259ri,b\u00fcdc\u0259 g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n orqanlar,d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n v\u0259 (v\u0259 ya) maliyy\u0259 yard\u0131m\u0131 alan t\u0259\u015fkilatlar,b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 v\u0259 vergi \u00f6d\u0259yicil\u0259ri,z\u0259rur\u0259t yarand\u0131qda, b\u0259l\u0259diyy\u0259l\u0259r.12) Sekvestr hans\u0131 x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 t\u0259tbiq edil\u0259 bilm\u0259z?13) B\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 hans\u0131lard\u0131r?D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondu;\u018fhalinin M\u0259\u015f\u011fullu\u011funa K\u00f6m\u0259k Fondu v\u0259\u018flill\u0259rin Sosial M\u00fcdafi\u0259 Fondu.D\u00f6vl\u0259t Yol Fondu,Sahibkarl\u0131\u011fa K\u00f6m\u0259k Milli Fondu,Neft Fondu,T\u0259bi\u0259ti M\u00fchafiz\u0259 Ehtiyat Fondu,Me\u015f\u0259l\u0259rin Qorunub Saxlan\u0131lmas\u0131 v\u0259 T\u0259krar \u0130stehsal\u0131 Fondu14) \u00dcmumi daxili m\u0259hsul v\u0259 \u00fcmumi milli m\u0259hsulun ingilis dilind\u0259 adlar\u0131 birne\u00e7\u0259 d\u0259f\u0259 m\u00fcsahib\u0259d\u0259 soru\u015fulub.15) M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259saitl\u0259ri hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunabilm\u0259z?M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259saiti t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 olunmal\u0131d\u0131r v\u0259 onlar\u0131n ba\u015fqa m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259nm\u0259sin\u0259 yol verilmir.H\u0259min v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 v\u0259zif\u0259li \u015f\u0259xsl\u0259r Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.16) B\u00fcdc\u0259nin haz\u0131rlanmas\u0131ndan t\u0259sdiq olunmas\u0131na q\u0259d\u0259r ged\u0259n prosesinard\u0131c\u0131ll\u0131\u011f\u0131n\u0131 m\u00fctl\u0259q \u0259zb\u0259rl\u0259yin. Bu sual b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir.17) B\u00fcdc\u0259ni hans\u0131 d\u00f6vl\u0259t orqan\u0131 t\u0259sdiq edir?N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanun layih\u0259si ona \u0259lav\u0259 edilmi\u015f dig\u0259r s\u0259n\u0259dl\u0259rl\u0259 birlikd\u0259 cari ilin oktyabr ay\u0131n\u0131n 15-d\u0259n gec olmayaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndin\u0259 uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin m\u00fczakir\u0259sin\u0259 v\u0259 t\u0259sdiqin\u0259 t\u0259qdim edilir.18) B\u00fcdc\u0259d\u0259 t\u0259sdiq olunan ay\u0131rmalar n\u0259dir v\u0259 bu ay\u0131rmalar hans\u0131 x\u0259rcl\u0259rinmaliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 s\u0259rf edilir?qanunvericilikl\u0259 t\u0259sdiq olunan v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259rd\u0259 madd\u0259l\u0259r \u00fczr\u0259 x\u0259rcl\u0259n\u0259 bil\u0259c\u0259k v\u0259saitin yuxar\u0131 h\u0259ddi;H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259rin \u0259n y\u00fcks\u0259k h\u0259ddini g\u00f6st\u0259rir. \u0130l \u0259rzind\u0259 faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, h\u0259min h\u0259dd\u0259n \u00e7ox ola bilm\u0259z.19) Yerli b\u00fcdc\u0259 n\u0259dir v\u0259 nec\u0259 t\u0259sdiq edilir?Yerli b\u00fcdc\u0259 b\u0259l\u0259diyy\u0259 statusuna uy\u011fun olaraq \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 prinsipl\u0259rini realla\u015fd\u0131rmaq, b\u0259l\u0259diyy\u0259l\u0259rin Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131 v\u0259 qanunlar\u0131 il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f s\u0259lahiyy\u0259tl\u0259rini h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn formala\u015fan v\u0259 istifad\u0259 olunan maliyy\u0259 v\u0259saitidir.Yerli b\u00fcdc\u0259nin t\u0259rtibi v\u0259 icras\u0131 b\u00fcdc\u0259 sisteminin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u00fcmumi prinsipl\u0259ri \u0259sas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131nda t\u0259tbiq olunan b\u00fcdc\u0259 t\u0259snifat\u0131na uy\u011fun olaraq h\u0259yata ke\u00e7irilir.Yerli b\u00fcdc\u0259nin m\u00fcst\u0259qilliyi\u00f6z m\u0259daxil m\u0259nb\u0259l\u0259rinin v\u0259b\u0259l\u0259diyy\u0259nin yerli b\u00fcdc\u0259 v\u0259saitin\u0259 s\u0259r\u0259ncam verm\u0259k bar\u0259d\u0259 m\u00fcst\u0259sna h\u00fcququnun olmas\u0131 il\u0259 t\u0259min edilir.B\u0259l\u0259diyy\u0259l\u0259rin m\u00fcraci\u0259ti v\u0259 qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallar istisna olmaqla, qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259rin b\u00fcdc\u0259 f\u0259aliyy\u0259tin\u0259 m\u00fcdaxil\u0259sin\u0259 yol verilmir.B\u0259l\u0259diyy\u0259l\u0259r maliyy\u0259 ilinin sonuna b\u00fcdc\u0259d\u0259 \u0259m\u0259l\u0259 g\u0259lmi\u015f s\u0259rb\u0259st maliyy\u0259 qal\u0131qlar\u0131na m\u00fcst\u0259qil s\u0259r\u0259ncam verirl\u0259r.B\u0259l\u0259diyy\u0259l\u0259r yerli b\u00fcdc\u0259l\u0259rin t\u0259rtibind\u0259, t\u0259sdiqind\u0259 v\u0259 icras\u0131nda m\u00fcst\u0259qildirl\u0259r.20) Sosial demoqrafik \u0259hali qruplar\u0131 n\u0259dir v\u0259 bu qrupa hans\u0131 \u0259hali kateqoriyas\u0131aid edilir?\u2013 ya\u015f-cins \u0259lam\u0259tl\u0259rin\u0259, sosial v\u0259ziyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259\u00a0f\u0259rql\u0259n\u0259n \u0259hali qruplar\u0131 (\u0259m\u0259k qabiliyy\u0259tli \u0259hali, pensiya\u00e7\u0131lar, \u0259lill\u0259r, u\u015faqlar v\u0259 s.).21) Az\u0259rbaycan Respublikas\u0131n\u0131n hans\u0131 ehtiyat fondlar\u0131 var?D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259rd\u0259 n\u0259z\u0259rd\u0259 tutulmayan x\u0259rcl\u0259r,habel\u0259 d\u00f6vl\u0259t v\u0259 yerli \u0259h\u0259miyy\u0259tli t\u0259dbirl\u0259rin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Az\u0259rbaycan Respublikas\u0131 Prezidentinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131 b\u00fcdc\u0259sinin v\u0259 yerli b\u00fcdc\u0259l\u0259rin m\u0259bl\u0259\u011fi m\u00fc\u0259yy\u0259n edil\u0259n ehtiyat fondlar\u0131 yarad\u0131la bil\u0259r.Reserve fund - Kommersiya banklar\u0131n\u0131n m\u0259cburi qaydada yarad\u0131lan v\u0259 bir qayda olaraq m\u00fc\u0259yy\u0259n edilmi\u015f normativl\u0259r \u0259sas\u0131nda il \u0259rzind\u0259, yaxud illik m\u00fchasibat hesabat\u0131 bank\u0131n t\u0259sis\u00e7il\u0259rinin (pay\u00e7\u0131lar\u0131n\u0131n) \u00fcmumi y\u0131\u011f\u0131nca\u011f\u0131 t\u0259r\u0259\ufb01nd\u0259n t\u0259sdiq edildikd\u0259n sonra m\u0259nf\u0259\u0259td\u0259n ay\u0131rmalar hesab\u0131na yaranan fonddur.D\u00f6vl\u0259t b\u00fcdc\u0259sinin Ehtiyat Fondunun v\u0259saitind\u0259n istifad\u0259 qaydalar\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin Ehtiyat Fondundan istifad\u0259 qaydalar\u0131 Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,yerli b\u00fcdc\u0259l\u0259rin ehtiyat fondlar\u0131n\u0131n v\u0259saitl\u0259rind\u0259n istifad\u0259 qaydalar\u0131 is\u0259 b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir.D\u00f6vl\u0259t B\u00fcdc\u0259sinin Ehtiyat FonduA.R.Prezidentinin Ehtiyat Fondu22) D\u00f6vl\u0259t b\u00fcdc\u0259sinin ehtiyat fondu il\u0259 prezdentin ehtiyat fondunun v\u0259saitl\u0259rid\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin ne\u00e7\u0259 faizi miqdar\u0131nda t\u0259\u015fkil edil\u0259 bil\u0259r? Bu sualda b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir. \u00dcmumiyy\u0259tl\u0259, ehtiyat fondlar\u0131 haqq\u0131ndayax\u015f\u0131 oxuyun.D\u00f6vl\u0259t b\u00fcdc\u0259sinin Ehtiyat Fondunun v\u0259saitinin h\u0259cmi d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin 5 faizind\u0259n art\u0131q olmamaqla, \u0259vv\u0259lki ild\u0259 bu Fondun x\u0259rcinin faktiki icras\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla m\u00fc\u0259yy\u0259n edilir.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saitinin h\u0259cmi d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin 2 faizind\u0259n \u00e7ox olmamaqla m\u00fc\u0259yy\u0259n edilir. Bu Fondun v\u0259saiti \u00f6lk\u0259nin sosial-iqtisadi h\u0259yat\u0131nda m\u00fch\u00fcm \u0259h\u0259miyy\u0259t k\u0259sb ed\u0259n t\u0259dbirl\u0259r\u0259 y\u00f6n\u0259ldilir.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saiti \u00f6lk\u0259d\u0259 se\u00e7kil\u0259rin v\u0259 referendumlar\u0131n ke\u00e7irilm\u0259sin\u0259, habel\u0259 Az\u0259rbaycan Respublikas\u0131 Prezidentinin f\u0259aliyy\u0259tinin t\u0259bli\u011fi m\u0259qs\u0259dil\u0259 x\u0259rcl\u0259n\u0259 bilm\u0259z.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saiti m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n s\u0259r\u0259ncamlar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 istifad\u0259 olunur.23) D\u00f6vl\u0259t b\u00fcdc\u0259sinin x\u0259rcl\u0259rin\u0259 hans\u0131 x\u0259rcl\u0259r daxildir?.cari x\u0259rcl\u0259r,o c\u00fcml\u0259d\u0259n \u0259m\u0259k haqq\u0131, \u0259m\u0259k haqq\u0131na \u00fcst\u0259lik,pensiya v\u0259 ba\u015fqa sosial m\u00fcavin\u0259tl\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r,mallar\u0131n sat\u0131n al\u0131nmas\u0131 v\u0259 ba\u015fqa xidm\u0259tl\u0259r \u00fczr\u0259 x\u0259rcl\u0259r,faiz \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r,qrantlar, subsidiyalar v\u0259 cari k\u00f6\u00e7\u00fcrm\u0259l\u0259r;10.1.2.\u0259sasl\u0131 x\u0259rcl\u0259r,o c\u00fcml\u0259d\u0259n \u0259sas v\u0259saitl\u0259rin al\u0131nmas\u0131,kapital qoyulu\u015flar\u0131 v\u0259 s\u0259hml\u0259rin al\u0131nmas\u0131;10.1.3.kreditl\u0259r \u00fczr\u0259 borclara,faizl\u0259r\u0259 xidm\u0259t x\u0259rcl\u0259ri v\u0259 layih\u0259l\u0259rd\u0259 pay i\u015ftirak\u0131.10.2. B\u00fcdc\u0259 x\u0259rcl\u0259ri m\u00fcvafiq b\u00fcdc\u0259 t\u0259snifat\u0131na uy\u011fun olaraq t\u0259sdiq olunmu\u015f b\u00fcdc\u0259 ay\u0131rmalar\u0131 h\u0259ddind\u0259 cari, investisiya, innovasiya v\u0259 dig\u0259r x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 y\u00f6n\u0259ldilir.10.3. H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259rin \u0259n y\u00fcks\u0259k h\u0259ddini g\u00f6st\u0259rir. \u0130l \u0259rzind\u0259 faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, h\u0259min h\u0259dd\u0259n \u00e7ox ola bilm\u0259z.10.4. H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259si \u00fczr\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar\u0131n icra m\u00fcdd\u0259ti , bu Qanunun 6.6-c\u0131 madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, b\u00fcdc\u0259 ilinin sonunda ba\u015fa \u00e7at\u0131r.24) D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n d\u00f6vl\u0259t orqanlar\u0131hans\u0131lard\u0131r?25) D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n hans\u0131 hallarda v\u0259 nec\u0259 bax\u0131l\u0131r?23.1. D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259ri aras\u0131nda tarazl\u0131\u011f\u0131n t\u0259min olunmas\u0131 onun t\u0259rtibinin v\u0259 icras\u0131n\u0131n, h\u0259m\u00e7inin g\u0259lir v\u0259 x\u0259rcl\u0259rin m\u0259bl\u0259\u011finin d\u0259yi\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131n\u0131n m\u00fch\u00fcm \u015f\u0259rtidir.23.2. D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 prosesind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 z\u0259rur\u0259ti yarand\u0131qda v\u0259 bu z\u0259rur\u0259tin cari il \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin t\u0259rtibi v\u0259 t\u0259sdiqi zaman\u0131 n\u0259z\u0259r\u0259 al\u0131nmas\u0131 m\u00fcmk\u00fcn olmam\u0131\u015fd\u0131rsa, qanunvericilik t\u0259\u015f\u0259bb\u00fcs\u00fc qaydas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndi n\u0259z\u0259r\u0259 al\u0131nmaqla cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi qar\u015f\u0131s\u0131nda m\u0259s\u0259l\u0259 qald\u0131r\u0131la bil\u0259r.26) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 hesabatlara hans\u0131 d\u00f6vl\u0259t orqan\u0131 r\u0259y verir?Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131 \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 illik hesabatlara v\u0259 m\u00fcvafiq qanun layih\u0259l\u0259rin\u0259 dair r\u0259y verir.27) B\u00fcdc\u0259 ssudalar\u0131 n\u0259dir v\u0259 hans\u0131 m\u00fcdd\u0259t\u0259 verilir?b\u00fcdc\u0259 ssudalar\u0131 \u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, yerli b\u00fcdc\u0259l\u0259r\u0259, b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na, d\u00f6vl\u0259t ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259 yard\u0131m\u0131 alan dig\u0259r h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, yerli b\u00fcdc\u0259l\u0259rd\u0259n b\u0259l\u0259diyy\u0259 t\u0259\u015fkilatlar\u0131na b\u00fcdc\u0259 ili \u0259rzind\u0259 veril\u0259n v\u0259 \u0259n geci verildiyi b\u00fcdc\u0259 ilinin sonunad\u0259k qaytar\u0131lmal\u0131 olan maliyy\u0259 v\u0259saiti;b\u00fcdc\u0259 ssudalar\u0131n\u0131n verilm\u0259sind\u0259 \u0259sas m\u0259qs\u0259d q\u0131sam\u00fcdd\u0259tli na\u011fd v\u0259sait \u00e7at\u0131\u015fmazl\u0131\u011f\u0131n\u0131n aradan qald\u0131r\u0131lmas\u0131d\u0131r v\u0259 bu al\u0259td\u0259n \u0259sas\u0259n b\u00fcdc\u0259 sistemi daxilind\u0259, x\u00fcsusil\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 m\u00fcnasib\u0259td\u0259 istifad\u0259 edilir.28) Dotasiya n\u0259dir v\u0259 n\u0259 m\u0259qs\u0259dl\u0259 verilir?dotasiya - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 onlar\u0131n g\u0259lir v\u0259 x\u0259rcl\u0259rini t\u0259nziml\u0259m\u0259k m\u0259qs\u0259di il\u0259 \u0259v\u0259zsiz veril\u0259n maliyy\u0259 v\u0259saiti;subvensiya - m\u0259qs\u0259dli maliyy\u0259l\u0259\u015fdirm\u0259nin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 veril\u0259n, lakin h\u0259min m\u0259qs\u0259d \u00fc\u00e7\u00fcn v\u0259 ya m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 istifad\u0259 edilm\u0259dikd\u0259 geri qaytar\u0131lan maliyy\u0259 v\u0259saiti;subsidiya - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, yerli b\u00fcdc\u0259l\u0259r\u0259 v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 \u0259v\u0259zsiz veril\u0259n maliyy\u0259 v\u0259saiti;Subsidiya v\u0259 subvensiya \u2013 maliyy\u0259 b\u00fcdc\u0259si hesab\u0131na edil\u0259n yard\u0131mlard\u0131r. Bu terminl\u0259r d\u00f6vl\u0259t maliyy\u0259l\u0259\u015fm\u0259sin\u0259 aid edilir v\u0259 bir institutun b\u00fcdc\u0259sind\u0259n \u00a0dig\u0259rin\u0259 transfertl\u0259ri ifad\u0259 edir.Subsidiya \u2013\u00a0v\u0259t\u0259nda\u015flara maddi yard\u0131m m\u0259qs\u0259dil\u0259 veril\u0259n pul miqdar\u0131d\u0131r. Bu halda bir institudan m\u00fc\u0259yy\u0259n m\u0259qs\u0259di realiz\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 m\u0259bl\u0259\u011f ayr\u0131l\u0131r. M\u0259s\u0259l\u0259n, cavan ail\u0259l\u0259rin m\u0259nzil \u0259ld\u0259 etm\u0259si \u00fc\u00e7\u00fcn, q\u0259bul olunmu\u015f proqram \u00fcz\u0259rind\u0259n subsidiya ayr\u0131l\u0131r. Bu zaman, bu proqram \u00fczr\u0259 ayr\u0131lna subsidiya m\u00fc\u0259yy\u0259n sayda insanlar\u0131n \u0259ld\u0259 etm\u0259k ist\u0259diyi m\u0259nzilin qiym\u0259tinin bir hiss\u0259sini qar\u015f\u0131lay\u0131r, yerd\u0131 qalan hiss\u0259ni ail\u0259 \u00f6z\u00fc \u00f6d\u0259m\u0259lidir.\u00a0Subvensiya \u2013\u00a0\u0130st\u0259nil\u0259n s\u0259viyy\u0259li b\u00fcdc\u0259d\u0259n yaln\u0131z m\u00fc\u0259yy\u0259n m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn ayr\u0131lm\u0131\u015f v\u0259 bu m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259nm\u0259li olan pul miqdar\u0131d\u0131r. Subsidiya il\u0259 eyni mahiyy\u0259t da\u015f\u0131salar da, a\u015fa\u011f\u0131da onlar\u0131n \u0259sas f\u0259rqi qeyd edil\u0259c\u0259k. \u0130lk \u00f6nc\u0259 onu qeyd ed\u0259k ki, v\u0259t\u0259nda\u015flar birba\u015fa subvensiya alm\u0131rlar. Subvensiya yaln\u0131z bir b\u00fcdc\u0259d\u0259n dig\u0259rin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u0259n pul miqdar\u0131n\u0131 ifad\u0259 edir.\u00a0Subsidiya v\u0259 subvensiyan\u0131n ox\u015far c\u0259h\u0259tl\u0259ri :Onlar\u0131n geri qaytar\u0131lamas\u0131 n\u0259z\u0259rd\u0259 tutulmur.Qar\u015f\u0131l\u0131qs\u0131z verilir \u2013 y\u0259ni \u0259ld\u0259 etm\u0259k \u00fc\u00e7\u00fcn h\u0259r hans\u0131 komissiya v\u0259 ya faiz miqdar\u0131 \u00f6d\u0259m\u0259k laz\u0131m deyil.\u00a0Subsidiya v\u0259 Subvensiyan\u0131n f\u0259rqi :\u00a0Yuxar\u0131da da qeyd olundu\u011fu kimi, v\u0259t\u0259nda\u015flara yaln\u0131z dotasiya v\u0259 subsidiya ayr\u0131la bil\u0259r. Sosial sferada subvensiyalara rast g\u0259linmir.Subvensiya yaln\u0131z pul formas\u0131nda ifad\u0259 olunur, subsidiya is\u0259 eyni zamanda material formaya malik ola bil\u0259r, t\u0259dris materiallar\u0131, d\u0259rmanlar v\u0259 s.Subvensiya t\u0259bii olaraq bu m\u0259qs\u0259dl\u0259ri realiz\u0259 etm\u0259k \u00fc\u00e7\u00fcn yuxar\u0131 b\u00fcdc\u0259d\u0259n a\u015fa\u011f\u0131 b\u00fcdc\u0259y\u0259 maliyy\u0259 \u00f6t\u00fcr\u0259c\u0259k (material yard\u0131m\u0131 t\u0259\u015fkil etm\u0259k m\u0259qs\u0259dil\u0259 ) . Lakin yen\u0259 d\u0259,bu f\u0259rdl\u0259r\u0259 veril\u0259n yard\u0131m deyil, institutlar aras\u0131nda olan transdertdir.\u00a0\u018fg\u0259r maliyy\u0259 \u00a0s\u0131rf h\u0259r hans\u0131 m\u0259qs\u0259d \u00fc\u00e7\u00fcn verilirs\u0259, bu subsidiya, \u0259g\u0259r birba\u015fa m\u0259qs\u0259d g\u00f6st\u0259rilm\u0259d\u0259n, balansla\u015fd\u0131rmaq, k\u0259sri aradan qald\u0131r\u0131lmaq \u00fc\u00e7\u00fcn verilirs\u0259\u00a0dotasiya\u00a0adlan\u0131r .29) M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f g\u0259lirl\u0259r hans\u0131 g\u0259lirl\u0259rdir?m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f g\u0259lir - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 m\u00fc\u0259yy\u0259n edil\u0259n normativl\u0259r\u0259 uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rind\u0259n yerli g\u0259lirl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra formala\u015fan g\u0259lir;30) \u0130cmal b\u00fcdc\u0259 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?icmal b\u00fcdc\u0259 - d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin (b\u00fcdc\u0259d\u0259nk\u0259nar \u0259m\u0259liyyatlar da daxil olmaqla) v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lir v\u0259 x\u0259rcl\u0259rini (D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fondunun g\u0259lir v\u0259 x\u0259rcl\u0259ri istisna olmaqla) funksional v\u0259 iqtisadi t\u0259snifata uy\u011fun paraqraflar s\u0259viyy\u0259sind\u0259 \u0259ks etdir\u0259n maliyy\u0259 s\u0259n\u0259di;\u0130cmal b\u00fcdc\u0259y\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si, Sosial M\u00fcdafi\u0259 Fondunun b\u00fcdc\u0259si, Neft Fondunun b\u00fcdc\u0259si v\u0259 Nax\u00e7\u0131van MR-in b\u00fcdc\u0259si daxildir.31) N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanunla t\u0259sdiq olunan \u0259sasg\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin \u00fcmumi m\u0259bl\u0259\u011fi;vergil\u0259rin d\u0259r\u0259c\u0259l\u0259ri;m\u0259daxil m\u0259nb\u0259l\u0259ri \u00fczr\u0259 g\u0259lirl\u0259rin m\u0259bl\u0259\u011fi;m\u0259nb\u0259l\u0259r \u00fczr\u0259 qrantlar v\u0259 transfertl\u0259r;ayr\u0131-ayr\u0131 g\u0259lirl\u0259rin b\u00fcdc\u0259l\u0259r aras\u0131nda b\u00f6lg\u00fcs\u00fc v\u0259 ay\u0131rma normalar\u0131;funksional v\u0259 iqtisadi t\u0259snifata uy\u011fun olaraq paraqraflar s\u0259viyy\u0259sind\u0259 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 veril\u0259n qrantlar\u0131n, dotasiyalar\u0131n, subsidiyalar\u0131n v\u0259 subvensiyalar\u0131n m\u0259bl\u0259\u011fi;b\u00fcdc\u0259 ssudalar\u0131n\u0131n \u00fcmumi m\u0259bl\u0259\u011fi v\u0259 istiqam\u0259tl\u0259ri;daxili v\u0259 xarici d\u00f6vl\u0259t borclar\u0131n\u0131n faizl\u0259ri v\u0259 \u0259sas m\u0259bl\u0259\u011fl\u0259ri \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r;d\u00f6vl\u0259tin \u00fc\u00e7\u00fcnc\u00fc t\u0259r\u0259f qar\u015f\u0131s\u0131nda \u00f6hd\u0259liyinin yuxar\u0131 h\u0259ddi;sair beyn\u0259lxalq \u00f6hd\u0259likl\u0259rin m\u0259bl\u0259\u011fi;ehtiyat fondlar\u0131n\u0131n m\u0259bl\u0259\u011fi;daxili v\u0259 xarici d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tinin, o c\u00fcml\u0259d\u0259n b\u00fcdc\u0259 ili \u0259rzind\u0259 c\u0259lb edil\u0259n v\u0259 \u0259vv\u0259lki ill\u0259rd\u0259 al\u0131nm\u0131\u015f v\u0259 n\u00f6vb\u0259ti b\u00fcdc\u0259 ilinin sonunad\u0259k qaytar\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulan daxili v\u0259 xarici d\u00f6vl\u0259t borcunun yuxar\u0131 h\u0259dl\u0259ri (limitl\u0259ri);x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259 ard\u0131c\u0131ll\u0131\u011f\u0131;d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri;d\u00f6vl\u0259t b\u00fcdc\u0259si k\u0259sirinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t Neft Fondunun g\u0259lirl\u0259ri n\u0259z\u0259r\u0259 al\u0131nmadan icmal b\u00fcdc\u0259 k\u0259sirinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;\u0130cmal b\u00fcdc\u0259nin x\u0259rcl\u0259rinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;t\u0259sdiq olunmas\u0131 z\u0259ruri hesab edil\u0259n dig\u0259r g\u00f6st\u0259ricil\u0259r.32) N\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si hans\u0131 tarix\u0259d\u0259k m\u00fctl\u0259q t\u0259sdiq olunmal\u0131d\u0131r?15.1. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin m\u00fczakir\u0259si v\u0259 t\u0259sdiqi Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin Daxili Nizamnam\u0259sin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.15.2. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin iclas\u0131nda n\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u00fczakir\u0259sind\u0259 icra hakimiyy\u0259ti orqanlar\u0131 i\u015ftirak edir.B\u00fcdc\u0259 layih\u0259sinin m\u00fczakir\u0259si zaman\u0131 Az\u0259rbaycan Respublikas\u0131 M\u0259rk\u0259zi Bank\u0131n\u0131n \u0130dar\u0259 Hey\u0259tinin s\u0259dri qar\u015f\u0131dak\u0131 il \u00fc\u00e7\u00fcn pul siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259ri bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131 Milli M\u0259clisin\u0259 m\u0259lumat verir.Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131 \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa \u0259sas\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259sin\u0259 r\u0259y verir.15.3. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisind\u0259 cari ilin dekabr ay\u0131n\u0131n 20-d\u0259n gec olmayaraq qanunla t\u0259sdiq edilir.33) D\u00f6vl\u0259t b\u00fcdc\u0259si qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f tarix\u0259d\u0259k t\u0259sdiq olunmad\u0131qda\u0259m\u0259liyyatlar nec\u0259 h\u0259yata ke\u00e7irilir?15.4. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259si m\u00fc\u0259yy\u0259n olunmu\u015f m\u00fcdd\u0259t \u0259rzind\u0259 t\u0259sdiq olunmad\u0131qda,m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259si t\u0259sdiq olunanad\u0259k h\u0259r ay \u00fczr\u0259 \u00f6t\u0259n ilin x\u0259rcl\u0259rinin on ikid\u0259 biri q\u0259d\u0259rind\u0259 (m\u00fcdafi\u0259 olunmu\u015f x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 tam) maliyy\u0259l\u0259\u015fm\u0259nin apar\u0131lmas\u0131n\u0131n m\u00fcv\u0259qq\u0259ti qaydalar\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.Eyni qayda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n idar\u0259etm\u0259 v\u0259 \u0259m\u0259liyyat x\u0259rcl\u0259rin\u0259 d\u0259 \u015famil edilir;15.5. Cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda Qanuna \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si il\u0259 ba\u011fl\u0131 qanunvericilik t\u0259\u015f\u0259bb\u00fcs\u00fc qaydas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndi n\u0259z\u0259r\u0259 al\u0131nmaqla Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi qar\u015f\u0131s\u0131nda m\u0259s\u0259l\u0259 qald\u0131r\u0131la bil\u0259r.Bu \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 z\u0259rur\u0259tini yaratd\u0131\u011f\u0131 t\u0259qdird\u0259, bu Qanunun 23.2-ci, 23.3-c\u00fc v\u0259 23.4-c\u00fc madd\u0259l\u0259rinin m\u00fcdd\u0259alar\u0131 t\u0259tbiq olunur.34) Yerli b\u00fcdc\u0259l\u0259rin icras\u0131na kiml\u0259r n\u0259zar\u0259t edir?Yerli b\u00fcdc\u0259nin icras\u0131na, o c\u00fcml\u0259d\u0259n s\u0259rf edil\u0259n v\u0259saitin t\u0259sdiq edilmi\u015f b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rin\u0259 uy\u011funlu\u011funa b\u0259l\u0259diyy\u0259 n\u0259zar\u0259t edir v\u0259 bu m\u0259qs\u0259dl\u0259 ild\u0259 bir d\u0259f\u0259d\u0259n az olmayaraq m\u00fcst\u0259qil auditorlar\u0131 c\u0259lb edir.Qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259r\u0259 verdikl\u0259ri s\u0259lahiyy\u0259tl\u0259rin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn ay\u0131rd\u0131qlar\u0131 maliyy\u0259 v\u0259saitinin istifad\u0259sin\u0259 n\u0259zar\u0259ti h\u0259min orqanlar h\u0259yata ke\u00e7irirl\u0259r.35) D\u00f6vl\u0259t t\u0259r\u0259find\u0259n yerli b\u00fcdc\u0259l\u0259r\u0259 maliyy\u0259 d\u0259st\u0259yi hans\u0131 yollarla h\u0259yatake\u00e7irilir?Madd\u0259 32. B\u0259l\u0259diyy\u0259l\u0259rl\u0259 d\u00f6vl\u0259t hakimiyy\u0259ti orqanlar\u0131 aras\u0131nda b\u00fcdc\u0259 m\u00fcnasib\u0259tl\u0259ri36) B\u0259l\u0259diyy\u0259 orqanlar\u0131na d\u00f6vl\u0259t t\u0259r\u0259find\u0259n dotasiya n\u0259 m\u0259qs\u0259dl\u0259 verilir?yerli sosial-iqtisadi inki\u015faf proqramlar\u0131n\u0131 yerli b\u00fcdc\u0259l\u0259rin v\u0259saiti hesab\u0131na maliyy\u0259l\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olmad\u0131qda, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n dotasiya v\u0259 subvensiya ay\u0131r\u0131l\u0131r.37) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda hans\u0131 qar\u015f\u0131l\u0131ql\u0131\u0259laq\u0259 m\u00f6vcuddur?b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 - qanunvericiliy\u0259 uy\u011fun olaraq d\u00f6vl\u0259t t\u0259r\u0259find\u0259n h\u00fcquqi \u015f\u0259xs qismind\u0259 v\u0259 (v\u0259 ya) h\u00fcquqi \u015f\u0259xs yaratmadan t\u0259sis edilmi\u015f v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n k\u0259nar m\u00fcst\u0259qil b\u00fcdc\u0259y\u0259 v\u0259 ya pul v\u0259saitl\u0259rin\u0259 malik olan m\u0259qs\u0259dli d\u00f6vl\u0259t maliyy\u0259 fondlar\u0131;Madd\u0259 27. D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u025938) D\u00f6vl\u0259t borcu hans\u0131 hallarda yarana bil\u0259r?d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131n\u0131n ad\u0131ndan ba\u011flan\u0131lm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 \u00f6d\u0259nilm\u0259li olan borc;Madd\u0259 25. D\u00f6vl\u0259t borcu v\u0259 ona xidm\u0259t g\u00f6st\u0259rilm\u0259si39) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti hans\u0131 orqan h\u0259yata ke\u00e7irir?D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi v\u0259 onun Hesablama Palatas\u0131 h\u0259yata ke\u00e7irir.D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti \u00f6z s\u0259lahiyy\u0259tl\u0259ri daxilind\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 h\u0259yata ke\u00e7irir.D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n r\u0259hb\u0259rl\u0259ri onlara tabe t\u0259\u015fkilatlarda g\u0259lir v\u0259 x\u0259rcl\u0259rin m\u00fc\u0259yy\u0259n edilmi\u015f qaydada u\u00e7otunun apar\u0131lmamas\u0131 v\u0259 v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015fdiril\u0259n m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tind\u0259 maliyy\u0259 qaydalar\u0131 pozulduqda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada t\u0259dbirl\u0259r h\u0259yata ke\u00e7irir.40) \u0130cmal b\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rininauditini hans\u0131 orqan yerin\u0259 yetirir?D\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259 icmal b\u00fcdc\u0259nin g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rinin, o c\u00fcml\u0259d\u0259n b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n auditi \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131 t\u0259r\u0259find\u0259n apar\u0131l\u0131r.41) Yerli b\u00fcdc\u0259 haqq\u0131nda qanun lahiy\u0259si b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n m\u00fczakir\u0259si v\u0259t\u0259sdiqin\u0259 hans\u0131 tarix\u0259d\u0259k t\u0259qdim edilm\u0259lidir?N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn yerli b\u00fcdc\u0259 haqq\u0131nda q\u0259rar layih\u0259si m\u00fcvafiq s\u0259n\u0259dl\u0259rl\u0259 birlikd\u0259 cari ilin oktyabr\u0131n 15-d\u0259n gec olmayaraq b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n m\u00fczakir\u0259sin\u0259 v\u0259 t\u0259sdiqin\u0259 t\u0259qdim edilir.42) B\u00fcdc\u0259 sistemi haqq\u0131nda Az\u0259rbaycan Respublikas\u0131n\u0131n qanunu n\u0259 vaxt q\u0259buledilmi\u015fdir?2 iyul 2002-ci il - Bu Qanun 2003-c\u00fc il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir.43) Toplu maliyy\u0259 balans\u0131 n\u0259dir v\u0259 bu s\u0259n\u0259dd\u0259 hans\u0131 m\u0259lumatlar \u0259ks etdirilir?toplu maliyy\u0259 balans\u0131 - konkret d\u00f6vr \u00fc\u00e7\u00fcn \u00f6lk\u0259d\u0259 maliyy\u0259 v\u0259saitl\u0259rinin yaranma m\u0259nb\u0259l\u0259ri v\u0259 istifad\u0259 istiqam\u0259tl\u0259ri bar\u0259d\u0259 m\u0259lumatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n maliyy\u0259 s\u0259n\u0259di.44) B\u00fcdc\u0259 t\u0259snifat\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?b\u00fcdc\u0259 t\u0259snifat\u0131 - d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lirl\u0259rinin, x\u0259rcl\u0259rinin v\u0259 maliyy\u0259l\u0259\u015fm\u0259 m\u0259nb\u0259l\u0259rinin funksional, iqtisadi, inzibati v\u0259 dig\u0259r prinsipl\u0259r \u0259sas\u0131nda qrupla\u015fd\u0131r\u0131lmas\u0131;45) M\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hans\u0131lard\u0131r?7.1. B\u00fcdc\u0259y\u0259 daxilolmalar\u0131n v\u0259ziyy\u0259tind\u0259n as\u0131l\u0131 olmayaraq iqtisadi t\u0259snifat\u0131n a\u015fa\u011f\u0131dak\u0131 madd\u0259l\u0259ri \u00fczr\u0259 x\u0259rcl\u0259r m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hesab edilir v\u0259 onlara sekvestr t\u0259tbiq olunmur:7.1.1. \u0259m\u0259k haqq\u0131;7.1.2. \u0259m\u0259k haqq\u0131na \u00fcst\u0259lik;7.1.3. pensiya, ba\u015fqa sosial m\u00fcavin\u0259tl\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r;7.1.4. d\u00f6vl\u0259tin daxili v\u0259 xarici borclar\u0131na xidm\u0259tl\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r;7.1.5. h\u0259r il \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanuna uy\u011fun olaraq m\u00fcdafi\u0259 olunmas\u0131 z\u0259ruri say\u0131lan dig\u0259r madd\u0259l\u0259r \u00fczr\u0259 x\u0259rcl\u0259r.46) D\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u0259qs\u0259di n\u0259dir?Az\u0259rbaycan Respublikas\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u0259qs\u0259di\u00f6lk\u0259nin iqtisadi, sosial v\u0259 dig\u0259r strateji proqramlar\u0131n\u0131n v\u0259 probleml\u0259rinin h\u0259lli,d\u00f6vl\u0259tin funksiyalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada maliyy\u0259 v\u0259saitinin toplanmas\u0131n\u0131 v\u0259 istifad\u0259sini t\u0259min etm\u0259kdir.47) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birlikd\u0259 haz\u0131rlan\u0131b t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r hans\u0131lard\u0131r?Cari ilin aprel ay\u0131n\u0131n 15-d\u0259k m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n n\u00f6vb\u0259ti il \u00fc\u00e7\u00fcnd\u00f6vl\u0259t b\u00fcdc\u0259sinin ilkin layih\u0259si,b\u00fcdc\u0259-vergi siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259ri,b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n b\u00f6lm\u0259l\u0259ri s\u0259viyy\u0259sind\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259rin yuxar\u0131 h\u0259ddi,d\u00f6vl\u0259t borclar\u0131, prioritet x\u0259rcl\u0259r,n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il \u00fc\u00e7\u00fcn icmal b\u00fcdc\u0259 proqnozu (b\u00fcdc\u0259 qaydas\u0131na uy\u011fun hesablanm\u0131\u015f icmal b\u00fcdc\u0259nin x\u0259rcl\u0259rinin yuxar\u0131 h\u0259ddi d\u0259 daxil olmaqla),d\u00f6vl\u0259t b\u00fcdc\u0259sinin t\u0259rtibi v\u0259 icras\u0131 prosesi \u00fc\u00e7\u00fcn z\u0259ruri olan qanunvericilik aktlar\u0131n\u0131n layih\u0259l\u0259ri v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n d\u00f6vl\u0259t investisiya proqram\u0131n\u0131n ilkin layih\u0259si m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na t\u0259qdim olunur.48) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabatlar n\u0259 vaxt t\u0259rtib olunur?D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabat hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 25-d\u0259k t\u0259rtib olunur, m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131na t\u0259qdim edilir.Hesabatda d\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 funksional v\u0259 iqtisadi t\u0259snifat \u0259sas\u0131nda ilin \u0259vv\u0259lind\u0259n artan yekunla \u0259ks etdirilir.49) B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si hans\u0131 m\u0259nb\u0259l\u0259r hesab\u0131na h\u0259yata ke\u00e7iril\u0259bil\u0259r?B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fm\u0259si d\u00f6vl\u0259t borcu, kredit v\u0259 dig\u0259r m\u0259nb\u0259l\u0259r hesab\u0131na h\u0259yata ke\u00e7irilir.50) Yerli b\u00fcdc\u0259 x\u0259rcl\u0259rini hans\u0131 yolla maliyy\u0259l\u0259\u015fdir\u0259 bil\u0259r?Yerli g\u0259lirDotasiyaSubvensiya v\u0259 ssuda51) Ya\u015fay\u0131\u015f minumumundan hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur?ya\u015fay\u0131\u015f minimumu\u00a0- minimum istehlak s\u0259b\u0259tinin d\u0259y\u0259ri v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259rin c\u0259mind\u0259n ibar\u0259t sosial norma;2.0. Ya\u015fay\u0131\u015f minimumundan a\u015fa\u011f\u0131dak\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur:2.0.1. azt\u0259minatl\u0131 ail\u0259l\u0259r\u0259 \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n g\u00f6st\u0259rilm\u0259si sisteminin formala\u015fd\u0131r\u0131lmas\u0131nda v\u0259 t\u0259tbiqind\u0259;2.0.2. azt\u0259minatl\u0131 ail\u0259l\u0259rin rifah\u0131n\u0131n y\u00fcks\u0259ldilm\u0259si konsepsiyas\u0131n\u0131n v\u0259 D\u00f6vl\u0259t Proqramlar\u0131n\u0131n haz\u0131rlanmas\u0131nda;2.0.3. \u0259halinin h\u0259yat s\u0259viyy\u0259sinin qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131nda;2.0.4. fiziki \u015f\u0259xsl\u0259rin g\u0259lirl\u0259rinin vergiy\u0259 v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259r\u0259 c\u0259lb edilm\u0259y\u0259n h\u0259ddinin \u0259sasland\u0131r\u0131lmas\u0131nda;2.0.5. \u0259halinin pul g\u0259lirl\u0259rinin v\u0259 \u0259man\u0259tl\u0259rinin indeksl\u0259\u015fdirilm\u0259si \u00fczr\u0259\u00a0t\u0259dbirl\u0259rin i\u015fl\u0259nib haz\u0131rlanmas\u0131nda v\u0259 h\u0259yata ke\u00e7irilm\u0259sind\u0259;2.0.6. d\u00f6vl\u0259t b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n, qanunvericilikl\u0259 t\u0259nziml\u0259n\u0259n qiym\u0259t v\u0259 tarifl\u0259rin formala\u015fd\u0131r\u0131lmas\u0131nda.52) Minumum istehlak s\u0259b\u0259ti n\u0259dir v\u0259 t\u0259rkibi nec\u0259 formala\u015fd\u0131r\u0131l\u0131r?minimum istehlak s\u0259b\u0259ti\u00a0- insan\u0131n sa\u011flaml\u0131\u011f\u0131n\u0131n v\u0259 h\u0259yat f\u0259aliyy\u0259tinin minimum s\u0259viyy\u0259si \u00fc\u00e7\u00fcn z\u0259ruri olan \u0259rzaq, qeyri-\u0259rzaq mallar\u0131 v\u0259 xidm\u0259tl\u0259rin elmi normalar \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilmi\u015f toplusu;Minimum istehlak s\u0259b\u0259ti \u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259, bir n\u0259f\u0259rin v\u0259 ya ail\u0259nin x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 a\u015fa\u011f\u0131dak\u0131 t\u0259rkibd\u0259 formala\u015fd\u0131r\u0131l\u0131r:\u0259rzaq m\u0259hsullar\u0131n\u0131n minimum toplusu;f\u0259rdi v\u0259 ail\u0259vi istifad\u0259 olunan qeyri-\u0259rzaq mallar\u0131n\u0131n minimum toplusu (geyim, ayaqqab\u0131 v\u0259 d\u0259ft\u0259rxana l\u0259vazimatlar\u0131, t\u0259s\u0259rr\u00fcfat, m\u0259d\u0259ni-m\u0259i\u015f\u0259t,\u00a0sanitariya \u0259\u015fyalar\u0131, d\u0259rmanlar v\u0259 s.);xidm\u0259tl\u0259rin minimum toplusu (m\u0259nzil-kommunal, n\u0259qliyyat, rabit\u0259,\u00a0m\u0259i\u015f\u0259t, t\u0259hsil, m\u0259d\u0259ni-maarif, m\u00fcalic\u0259-istirah\u0259t xidm\u0259tl\u0259ri v\u0259 s.).Minimum istehlak s\u0259b\u0259tinin t\u0259rkibi d\u00f6vl\u0259t\u00a0elmi m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n\u0131n, qeyri-h\u00f6kum\u0259t t\u0259\u015fkilatlar\u0131n\u0131n i\u015ftirak\u0131 il\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n \u00fc\u00e7 ild\u0259 bir d\u0259f\u0259d\u0259n az olmayaraq m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir.53) Minumum \u0259m\u0259k haqq\u0131 n\u0259dir v\u0259 \u00f6lk\u0259mizd\u0259 haz\u0131rda minimum \u0259m\u0259k haqq\u0131 n\u0259q\u0259d\u0259rdir?Az\u0259rbaycanda\u00a0minimum \u0259m\u0259khaqq\u0131 \u2013 qanunvericilikl\u0259 ixtisass\u0131z \u0259m\u0259y\u0259 v\u0259 xidm\u0259t\u0259 g\u00f6r\u0259 ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n \u0259n a\u015fa\u011f\u0131 s\u0259viyy\u0259sini m\u00fc\u0259yy\u0259n ed\u0259n sosial normativdir.Az\u0259rbaycanda minimum \u0259m\u0259khaqq\u0131 \u00f6lk\u0259 prezidenti t\u0259r\u0259find\u0259n t\u0259yin olunur.2010-2022-ci ill\u0259r \u0259rzind\u0259 Az\u0259rbaycanda minimum \u0259m\u0259khaqq\u0131n\u0131n d\u0259yi\u015fm\u0259 dinamikas\u0131:2010-cu ilin sentyabr\u0131ndan - 85\u00a0AZN2011-ci ilin dekabr\u0131ndan - 93,50\u00a0AZN2013-c\u00fc ilin sentyabr\u0131ndan - 105\u00a0AZN2017-ci ilin yanvar\u0131ndan - 116\u00a0AZN2018-ci ilin yanvar\u0131ndan - 130\u00a0AZN2019-cu ilin mart\u0131ndan - 180\u00a0AZN2019-cu ilin sentyabr\u0131ndan - 250\u00a0AZN2022-ci il yanvar\u0131n 1-d\u0259n - 300\u00a0AZN54) \u018fm\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r qrupuna kiml\u0259r daxildir?\u0259m\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r\u0259lilliyi olan \u015f\u0259xsl\u0259r\u201c\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 7-ci v\u0259 8-ci madd\u0259l\u0259ri il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f ya\u015f h\u0259ddin\u0259 \u00e7atan \u015f\u0259xsl\u0259r,v\u0259fat etmi\u015f \u015f\u0259xsin18 ya\u015f\u0131na \u00e7atmam\u0131\u015f (\u0259yani t\u0259hsil alanlar t\u0259hsili bitir\u0259n\u0259d\u0259k, lakin 23 ya\u015fdan \u00e7ox olmamaqla),yaxud 18 ya\u015f\u0131na \u00e7atanad\u0259k\u00a0\u0259lilliyi\u00a0m\u00fc\u0259yy\u0259n olunmu\u015f 18 ya\u015f\u0131ndan yuxar\u0131\u00a0\u0259lilliyi olan\u00a0\u00f6vladlar\u0131.55) Sosial m\u00fcavin\u0259t n\u0259dir v\u0259 n\u00f6vl\u0259ri hans\u0131lard\u0131r?sosial m\u00fcavin\u0259tl\u0259r- bu Qanunla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada ayr\u0131-ayr\u0131 kateqoriya \u015f\u0259xsl\u0259r\u0259 sosial yard\u0131m g\u00f6st\u0259rilm\u0259si m\u0259qs\u0259dil\u0259 ayl\u0131q v\u0259 ya bird\u0259f\u0259lik \u00f6d\u0259nil\u0259n pul v\u0259saiti;ayl\u0131q m\u00fcavin\u0259tl\u0259r:d\u00f6vl\u0259t qulluq\u00e7ular\u0131na \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t;ya\u015fa g\u00f6r\u0259 m\u00fcavin\u0259t;ail\u0259 ba\u015f\u00e7\u0131s\u0131n\u0131 itirm\u0259y\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t;m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f b\u0259zi kateqoriya \u015f\u0259xsl\u0259r\u0259 kommunal, n\u0259qliyyat v\u0259 dig\u0259r xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t;3 ya\u015f\u0131nad\u0259k u\u015fa\u011fa qullu\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t;m\u00fcdd\u0259tli h\u0259qiqi h\u0259rbi xidm\u0259t h\u0259rbi qulluq\u00e7ular\u0131n\u0131n u\u015faqlar\u0131na m\u00fcavin\u0259t;valideynl\u0259rini itirmi\u015f v\u0259 valideyn himay\u0259sind\u0259n m\u0259hrum olmu\u015f u\u015faqlar\u0131n q\u0259yyumlar\u0131na (himay\u0259\u00e7il\u0259rin\u0259) m\u00fcavin\u0259t;1 ya\u015f\u0131nad\u0259k u\u015fa\u011f\u0131 olan azt\u0259minatl\u0131 ail\u0259l\u0259r\u0259 m\u00fcavin\u0259t;v\u0259fat etmi\u015f Az\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin arvad\u0131na (\u0259rin\u0259) v\u0259 ya \u00f6hd\u0259sind\u0259 olan u\u015fa\u011f\u0131na \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin v\u0259 onun ail\u0259 \u00fczvl\u0259rinin t\u0259minat\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiya Qanununa \u0259sas\u0259n \u00f6d\u0259nil\u0259n m\u00fcavin\u0259t;be\u015fd\u0259n \u00e7ox u\u015fa\u011f\u0131 olan qad\u0131nlara m\u00fcavin\u0259t;\u00f6vladl\u0131\u011fa g\u00f6t\u00fcr\u00fcl\u0259n u\u015fa\u011fa, o c\u00fcml\u0259d\u0259n\u00a018 ya\u015f\u0131nad\u0259k \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f\u00a0u\u015fa\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t.Bird\u0259f\u0259lik m\u00fcavin\u0259tl\u0259r:radiasiya\u00a0q\u0259zas\u0131 n\u0259tic\u0259sind\u0259 z\u0259r\u0259r \u00e7\u0259kmi\u015f\u00a0\u015f\u0259xsl\u0259r\u0259 h\u0259r il m\u00fcalic\u0259 \u00fc\u00e7\u00fcn m\u00fcavin\u0259t;u\u015fa\u011f\u0131n anadan olmas\u0131na g\u00f6r\u0259 m\u00fcavin\u0259t:d\u0259fn \u00fc\u00e7\u00fcn m\u00fcavin\u0259t.56) \u018fcn\u0259bil\u0259r v\u0259 ya v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r hans\u0131 m\u00fcavin\u0259ti ala bilm\u0259zl\u0259r?Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 ba\u015fqa hal n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 daimi ya\u015fayan v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r v\u0259 \u0259cn\u0259bil\u0259r, bu Qanunun 4.0.1.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u00fcavin\u0259t istisna olmaqla, bu Qanunla Az\u0259rbaycan Respublikas\u0131 v\u0259t\u0259nda\u015flar\u0131 \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f \u015f\u0259rtl\u0259rl\u0259 v\u0259 qaydada ayl\u0131q v\u0259 bird\u0259f\u0259lik m\u00fcavin\u0259t almaq h\u00fcququna malikdirl\u0259r.- d\u00f6vl\u0259t qulluq\u00e7ular\u0131na \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t;- ala bilm\u0259zl\u0259r57) Bird\u0259f\u0259lik m\u00fcavin\u0259tl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da58) M\u00fcavin\u0259tin t\u0259yin olunmas\u0131 \u015f\u0259rtl\u0259ri hans\u0131lard\u0131r v\u0259 ya hans\u0131 hallarda t\u0259yin edilir?59) Ya\u015fa g\u00f6r\u0259 m\u00fcavin\u0259t hans\u0131 hallarda t\u0259yin edilir?60) Ayl\u0131q m\u00fcavinatl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da61) D\u0259fn \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcavin\u0259ti kiml\u0259r ala bil\u0259r?62) D\u00f6vl\u0259t qulluq\u00e7usuna veril\u0259n \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t hans\u0131 hallarda dayand\u0131r\u0131la bil\u0259r?63) Ya\u015fa g\u00f6r\u0259 verilmi\u015f m\u00fcavin\u0259t hans\u0131 hallarda dayand\u0131r\u0131l\u0131r?64) Sad\u0259l\u0259\u015fdirilmi\u015f vergi v\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisi hans\u0131 hallarda t\u0259tbiq edilir?65) \u0130nflyasiya n\u0259dir v\u0259 onu yaradan amill\u0259r hans\u0131lard\u0131r?66) Subsidiya n\u0259dir?67) B\u00fcdc\u0259 sisteminin vahidliyi v\u0259 m\u00fcst\u0259qilliyi dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?B\u00fcdc\u0259 sisteminin vahidliyi b\u00fcdc\u0259nin formala\u015fmas\u0131n\u0131n vahid h\u00fcquqi bazas\u0131 il\u0259, vahid b\u00fcdc\u0259 t\u0259snifat\u0131 v\u0259 b\u00fcdc\u0259 s\u0259n\u0259dl\u0259ri formas\u0131ndan istifad\u0259 edilm\u0259kl\u0259, b\u00fcdc\u0259 prosesinin raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f prinsipl\u0259ri il\u0259, vahid sosial iqtisadi v\u0259 vergi siyas\u0259ti il\u0259 t\u0259min edilir.Taml\u0131q prinsipi o dem\u0259kdir ki, b\u00fcdc\u0259 sisteminin h\u0259r bir h\u0259lq\u0259sind\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259r onlar\u0131n h\u0259cmind\u0259 tam \u0259ks olunmal\u0131d\u0131r.Reall\u0131q- b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rinin h\u0259qiqiliyini g\u00f6st\u0259rir.A\u015fkarl\u0131q prinsipi- t\u0259sdiq edilmi\u015f b\u00fcdc\u0259l\u0259ri v\u0259 onlar\u0131n icras\u0131 haqq\u0131nda hesabat\u0131 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentinin g\u00f6nd\u0259ri\u015fini k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 d\u0259rc edilm\u0259sini t\u0259l\u0259b edir.B\u00fcdc\u0259nin m\u00fcst\u0259qilliyi- g\u0259lirl\u0259rin x\u00fcsusi m\u0259nb\u0259l\u0259rinin v\u0259 onlar\u0131n istifad\u0259 edilm\u0259si istiqam\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si h\u00fcquqi il\u0259 t\u0259min edilir.G\u0259lirl\u0259rin x\u00fcsusi m\u0259nb\u0259l\u0259rin\u0259h\u0259r bir b\u00fcdc\u0259 s\u0259viyy\u0259si \u00fc\u00e7\u00fcn qanunla g\u0259lir m\u0259nb\u0259yinin t\u0259hkim edilm\u0259si,t\u0259nziml\u0259yici g\u0259lirl\u0259rd\u0259n ay\u0131rma,Az\u0259rbaycan Respublikas\u0131n\u0131n subyektl\u0259ri v\u0259 yerli \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 s\u0259lahiyy\u0259tli orqanlar\u0131 t\u0259r\u0259find\u0259n m\u00fcst\u0259qil olaraq m\u00fc\u0259yy\u0259n edil\u0259n \u0259lav\u0259 m\u0259nb\u0259l\u0259r aiddir68) Sekvestr n\u0259dir v\u0259 n\u0259 zaman t\u0259tbiq edilir?Madd\u0259 23. D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lma v\u0259 x\u0259rcl\u0259r\u0259 sekvestr t\u0259tbiq olunmas\u013169) \u00dcmumi daxili m\u0259hsul n\u0259dir v\u0259 onun hesablanmas\u0131 metodlar\u0131 hans\u0131lard\u0131r?\u00dcmumi daxili m\u0259hsul (\u00dcDM) \u2013\u00a0bir il \u0259rzind\u0259 iqtisadiyyatda (\u00f6lk\u0259 daxilind\u0259) istehsal olunan b\u00fct\u00fcn mal v\u0259 xidm\u0259tl\u0259rin m\u0259cmu bazar qiym\u0259tidir.\u00dcDM \u00f6lk\u0259 iqtisadiyyat\u0131n\u0131n inki\u015faf\u0131n\u0131n \u0259sas g\u00f6st\u0259ricisidir. \u00dcDM art\u0131rsa, dem\u0259k ki, \u00f6lk\u0259 iqtisadiyyat\u0131 da inki\u015faf edir. \u0130qtisadiyyat\u0131n ayr\u0131-ayr\u0131 sah\u0259l\u0259ri \u00fczr\u0259 \u00dcDM hesablad\u0131qda, onlardan hans\u0131larda artma, hans\u0131larda is\u0259 azalma oldu\u011funu \u00f6yr\u0259nm\u0259k m\u00fcmk\u00fcnd\u00fcr.\u00dcDM-ni m\u00fc\u0259yy\u0259n bir valyutada (m\u0259s\u0259l\u0259n, dollarla) hesablamaqla m\u00fcxt\u0259lif \u00f6lk\u0259l\u0259rin iqtisadiyyatlar\u0131n\u0131 m\u00fcqayis\u0259 etm\u0259k olar.\u0130stifad\u0259 s\u0259hvl\u0259ri\u00dcDM-ni b\u0259z\u0259n \u00dcMM (\u00fcmumi milli m\u0259hsul) il\u0259 qar\u0131\u015fd\u0131r\u0131l\u0131r. \u00dcDM-d\u0259n f\u0259rqli olaraq, \u00dcMM faktiki i\u015f yerind\u0259n as\u0131l\u0131 olmayaraq \u0259yal\u0259t \u0259razisind\u0259 qeydiyyatdan ke\u00e7mi\u015f \u015firk\u0259tl\u0259rin yaratd\u0131\u011f\u0131 mal v\u0259 xidm\u0259tl\u0259rin d\u0259y\u0259rini g\u00f6st\u0259rir. Lakin iqtisad\u00e7\u0131lar bu termind\u0259n daha az istifad\u0259 edirl\u0259r.N\u00fcanslar\u00dcDM-ni hesablama\u011f\u0131n \u00fc\u00e7 yolu var:1. G\u0259lirl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul qazan\u0131l\u0131b. Bu halda t\u0259\u015fkilat\u0131n \u00fcmumi m\u0259nf\u0259\u0259ti, \u0259mlak kiray\u0259sind\u0259n g\u0259l\u0259n g\u0259lirl\u0259r, amortizasiyan\u0131, kapital qoyulu\u015flar\u0131ndan g\u0259l\u0259n g\u0259lir, idxal v\u0259 istehsal vergil\u0259ri toplan\u0131r.2. X\u0259rcl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul x\u0259rcl\u0259nib. \u0130stehsal\u0131n modernl\u0259\u015fdirilm\u0259si, d\u00f6vl\u0259t x\u0259rcl\u0259ri v\u0259 xalis ixrac da buraya daxildir.3. \u018flav\u0259 d\u0259y\u0259r \u00fcsulu \u2013 \u00f6lk\u0259d\u0259 mal v\u0259 xidm\u0259t istehsal\u0131 il\u0259 istehlak qiym\u0259tl\u0259ri aras\u0131ndak\u0131 f\u0259rq.\u00dcDM bir s\u0131ra g\u0259lirl\u0259ri n\u0259z\u0259r\u0259 alm\u0131r:\u2013 qiym\u0259tli ka\u011f\u0131zlarla \u0259m\u0259liyyatlardan \u0259ld\u0259 edil\u0259n g\u0259lir;\u2013 d\u00f6vl\u0259tin t\u0259m\u0259nnas\u0131z x\u0259rcl\u0259ri (pensiyalar, m\u00fcavin\u0259tl\u0259r, t\u0259qa\u00fcdl\u0259r, subsidiyalar v\u0259 s.);\u2013 h\u0259diyy\u0259l\u0259r, xeyriyy\u0259\u00e7ilik;\u2013 ikinci \u0259l mallar\u0131n\u0131n yenid\u0259n sat\u0131\u015f\u0131.\u00dcDM-nin \u0259sas iki n\u00f6v\u00fc var:1. Nominal \u00dcDM \u2013\u00a0N\u0259z\u0259rd\u0259n ke\u00e7iril\u0259n d\u00f6vr\u00fcn qiym\u0259tl\u0259rind\u0259 \u00dcDM-in h\u0259cmi. Bu halda g\u00f6st\u0259rici bazar qiym\u0259tind\u0259n as\u0131l\u0131d\u0131r v\u0259 istehsal eyni s\u0259viyy\u0259d\u0259 qald\u0131\u011f\u0131 halda (m\u0259s\u0259l\u0259n, inflyasiya \u015f\u0259raitind\u0259) arta bil\u0259r.2. Real \u00dcDM \u2013\u00a0istehsal h\u0259cmind\u0259ki d\u0259yi\u015fikliyi \u0259ks etdirir v\u0259 \u0259vv\u0259lki d\u00f6vr\u00fcn qiym\u0259tl\u0259ri \u0259sas\u0131nda hesablan\u0131r. M\u0259s\u0259l\u0259n, 2020 v\u0259 2019-cu ill\u0259rd\u0259 \u00dcDM-in nec\u0259 d\u0259yi\u015fdiyini m\u00fcqayis\u0259 etm\u0259k ist\u0259yirsinizs\u0259, 2019-cu ilin qiym\u0259tl\u0259ri \u0259sas\u0131nda 2020-ci ild\u0259 istehsal f\u0259rqin\u0259 bax\u0131r\u0131q.70) Ya\u015fay\u0131\u015f minumu, ehtiyac meyar\u0131 n\u0259dir? Cari il v\u0259 \u0259vv\u0259lki ild\u0259 bug\u00f6st\u0259ricil\u0259r \u0259m\u0259k qabiliyy\u0259tli \u0259hali, i\u015fsizl\u0259r v\u0259 u\u015faqlar \u00fc\u00e7\u00fcn n\u0259 q\u0259d\u0259rolmu\u015fdur? Bu sual\u0131 m\u00fctl\u0259q \u00f6yr\u0259nin.ehtiyac meyar\u0131\u00a0- \u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumundan as\u0131l\u0131 olaraq \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birg\u0259 h\u0259r il \u00fc\u00e7\u00fcn t\u0259sdiq olunan h\u0259dd.\u00d6lk\u0259 \u00fczr\u0259 t\u0259sdiq edilmi\u015f ya\u015fay\u0131\u015f minimumu \u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin, m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin,\u00a0dig\u0259r \u00f6d\u0259ni\u015fl\u0259rin v\u0259 \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 ehtiyac meyar\u0131n\u0131n\u00a0m\u00fc\u0259yy\u0259n edilm\u0259sinin \u0259sas\u0131n\u0131 t\u0259\u015fkil edir.M\u00fclkiyy\u0259t formas\u0131ndan as\u0131l\u0131 olmayaraq m\u00fc\u0259ssis\u0259, idar\u0259 v\u0259 t\u0259\u015fkilatlar\u00a0ixtisass\u0131z \u0259m\u0259kl\u0259 m\u0259\u015f\u011ful olan i\u015f\u00e7il\u0259rin\u0259 \u0259m\u0259khaqq\u0131n\u0131 minimum \u0259m\u0259khaqq\u0131\u00a0m\u0259bl\u0259\u011find\u0259n az olmayaraq \u00f6d\u0259m\u0259lidir.\u00d6lk\u0259 \u00fczr\u0259 \u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin,\u00a0m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin\u00a0, \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 ehtiyac meyar\u0131n\u0131n h\u0259ddinin\u00a0m\u0259bl\u0259\u011finin ya\u015fay\u0131\u015f minimumuna nisb\u0259ti h\u0259r il m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n\u00a0m\u00fc\u0259yy\u0259n edilir.Az\u0259rbaycan Respublikas\u0131nda minimum \u0259m\u0259khaqq\u0131\u00a0, ehtiyac meyar\u0131n\u0131n h\u0259ddi\u00a0m\u0259rh\u0259l\u0259l\u0259rl\u0259 \u00f6lk\u0259 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumu s\u0259viyy\u0259sin\u0259 y\u00fcks\u0259ldilir.\u018fm\u0259k pensiyalar\u0131 &quot;\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda&quot; Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq art\u0131r\u0131l\u0131r v\u0259 indeksl\u0259\u015fdirilir.Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 94-c\u00fc madd\u0259sinin I hiss\u0259sinin 16-c\u0131 b\u0259ndini r\u0259hb\u0259r tutaraq\u00a0q\u0259rara al\u0131r:Madd\u0259 1.\u00a0Ehtiyac meyar\u0131n\u0131n h\u0259ddi\u00dcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 2022-ci il \u00fc\u00e7\u00fcn ehtiyac meyar\u0131n\u0131n h\u0259ddi 200 manat m\u0259bl\u0259\u011find\u0259 t\u0259sdiq edilsin.Madd\u0259 2.\u00a0Qanunun q\u00fcvv\u0259y\u0259 minm\u0259siBu Qanun 2022-ci il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir.2022-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu\u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumunun m\u0259bl\u0259\u011fi 210 manat,\u0259m\u0259k qabiliyy\u0259tli \u0259hali \u00fc\u00e7\u00fcn 220 manat,pensiya\u00e7\u0131lar \u00fc\u00e7\u00fcn 176 manat,u\u015faqlar \u00fc\u00e7\u00fcn 193 manat m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilir.2021-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu:\u00f6lk\u0259 \u00fczr\u0259 196 manat,\u0259m\u0259k qabiliyy\u0259tli \u0259hali \u00fc\u00e7\u00fcn 207 manat,pensiya\u00e7\u0131lar \u00fc\u00e7\u00fcn 162 manat,u\u015faqlar \u00fc\u00e7\u00fcn 175 manat m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilsin.71) B\u00fcdc\u0259 sisteminin \u0259sas\u0131n\u0131 hans\u0131 b\u00fcdc\u0259l\u0259r t\u0259\u015fkil edir?72) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?73) D\u00f6vl\u0259t borcu kim t\u0259r\u0259find\u0259n idar\u0259 olunur?d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 \u00f6d\u0259nilm\u0259li olan borc;daxili d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;xarici d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n qeyri-rezidentl\u0259ri il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;d\u00f6vl\u0259t z\u0259man\u0259ti \u2013 \u0259sas borcalan g\u00f6t\u00fcrd\u00fcy\u00fc borcu borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f qaytar\u0131lma \u015f\u0259rtl\u0259rin\u0259 v\u0259 m\u00fcdd\u0259t\u0259 uy\u011fun olaraq borcver\u0259n\u0259 qaytarmad\u0131qda, h\u0259min borc \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin borcver\u0259n qar\u015f\u0131s\u0131nda tam v\u0259 ya qism\u0259n yerin\u0259 yetirilm\u0259sin\u0259 dair Az\u0259rbaycan Respublikas\u0131n\u0131n bu Qanunla m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f qaydada \u00fcz\u0259rin\u0259 g\u00f6t\u00fcrd\u00fcy\u00fc maliyy\u0259 \u00f6hd\u0259liyi;d\u00f6vl\u0259t borcalmas\u0131 \u2013 Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan qaytar\u0131lma \u015f\u0259rtl\u0259ri Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri v\u0259 qeyri-rezidentl\u0259ri olan borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla m\u00fc\u0259yy\u0259n m\u00fcdd\u0259t\u0259 maliyy\u0259 v\u0259saitinin c\u0259lb edilm\u0259si;\u00a0D\u00f6vl\u0259t borcalmalar\u0131\u00f6lk\u0259nin sosial-iqtisadi inki\u015faf\u0131na y\u00f6n\u0259ldilmi\u015f proqramlar\u0131n h\u0259yata ke\u00e7irilm\u0259sini t\u0259min etm\u0259k,d\u00f6vl\u0259t b\u00fcdc\u0259sinin k\u0259sirini \u00f6rtm\u0259k,d\u00f6vl\u0259t investisiyalar\u0131n\u0131 maliyy\u0259l\u0259\u015fdirm\u0259k v\u0259Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n dig\u0259r m\u0259s\u0259l\u0259l\u0259rin h\u0259lli m\u0259qs\u0259dil\u0259 h\u0259yata ke\u00e7irilir.D\u00f6vl\u0259t borcu m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n idar\u0259 olunur.Az\u0259rbaycan Respublikas\u0131n\u0131n Maliyy\u0259 Nazirliyi yan\u0131nda D\u00f6vl\u0259t Borcunun v\u0259 Maliyy\u0259 \u00d6hd\u0259likl\u0259rinin \u0130dar\u0259 Edilm\u0259si Agentliyi \u201cD\u00f6vl\u0259t borcu haqq\u0131nda\u201d v\u0259 \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131na, Az\u0259rbaycan Respublikas\u0131 Prezidentinin m\u00fcvafiq aktlar\u0131na uy\u011fun olaraq, d\u00f6vl\u0259t borcalmalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259sini t\u0259min ed\u0259n, d\u00f6vl\u0259t borcunun v\u0259 maliyy\u0259 \u00f6hd\u0259likl\u0259rinin idar\u0259 olunmas\u0131n\u0131, d\u00f6vl\u0259t borcunun t\u0259krar maliyy\u0259l\u0259\u015fdirilm\u0259sini h\u0259yata ke\u00e7ir\u0259n, vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131 v\u0259 \u201cD\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fondu\u201dnun v\u0259saitini idar\u0259etm\u0259y\u0259 ver\u0259n v\u0259 ya idar\u0259 ed\u0259n, d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tl\u0259rinin v\u0259 xarici d\u00f6vl\u0259tl\u0259rin Az\u0259rbaycan Respublikas\u0131na olan borcunun reyestrini aparan, habel\u0259 d\u00f6vl\u0259t qiym\u0259tli ka\u011f\u0131zlar\u0131n\u0131n emissiyas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyinin strukturuna daxil olan qurumdur.74) \u018fsas makroiqtisadi g\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?Klassik m\u0259\u2019nada iqtisadiyyat \u2013 insanlar\u0131n qeyri-m\u0259hdud t\u0259l\u0259bat\u0131n\u0131n m\u0259hdud t\u0259bii v\u0259 istehsal imkanlar\u0131 il\u0259 \u00f6d\u0259nilm\u0259si probleml\u0259rini h\u0259ll etm\u0259y\u0259 \u00e7al\u0131\u015fan elm v\u0259 praktiki f\u0259aliyy\u0259t sah\u0259sidir.B\u00fct\u00f6vl\u00fckd\u0259 iqtisadiyyat iki b\u00f6y\u00fck b\u00f6lm\u0259y\u0259 ayr\u0131l\u0131r: mikroiqtisadiyyat v\u0259 makroiqtisadiyyat.Mikroiqtisadiyyat \u2013 ayr\u0131-ayr\u0131 iqtisadi elementl\u0259rin iqtisadi davran\u0131\u015f\u0131n\u0131 \u00f6yr\u0259nir. Bel\u0259 elementl\u0259r\u0259 ev t\u0259s\u0259rr\u00fcfatlar\u0131, firmalar sah\u0259l\u0259r v\u0259 konkret bazarlar aiddir.Makroiqtisadiyyat is\u0259 \u0259ksin\u0259 iqtisadiyyat\u0131n b\u00fct\u00f6vl\u00fckd\u0259 f\u0259aliyy\u0259tini t\u0259nziml\u0259yir.Milli Hesablar Sistemi (MHS)makroiqtisadi g\u00f6st\u0259ricil\u0259ri t\u0259svir v\u0259 t\u0259hlil etm\u0259k \u00fc\u00e7\u00fcn qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259d\u0259 olan ikit\u0259r\u0259fli g\u00f6st\u0259ricil\u0259r sistemidir.Milli Hesablar Sisteminin (MHS) qurulmas\u0131 metodologiyas\u0131nda anlay\u0131\u015f, kateqoriya v\u0259 t\u0259rifl\u0259rd\u0259n geni\u015f istifad\u0259 olunur. Milli Hesablar Sistemi bax\u0131m\u0131ndan t\u0259krar istehsal prosesinin qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259sini, iqtisadiyyat\u0131n dinamikas\u0131n\u0131 t\u0259hlil ed\u0259rk\u0259n \u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n istifad\u0259 olunur.Milli Hesablar Sistemind\u0259 \u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n biri \u00dcMM v\u0259 \u00dcDM-dur.75) Hans\u0131 m\u00fcavin\u0259tl\u0259r m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta vasit\u0259l\u0259ri hesab\u0131na \u00f6d\u0259nilir?76) \u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131n\u0131 izah edin.\u018fDV-nin d\u0259r\u0259c\u0259si h\u0259r vergi tutulan \u0259m\u0259liyyat\u0131n v\u0259 h\u0259r vergi tutulan idxal\u0131n d\u0259y\u0259rinin 18 faizidir.Vergi tutulan d\u00f6vriyy\u0259 hesabat d\u00f6vr\u00fc \u0259rzind\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131n \u00fcmumi d\u0259y\u0259rind\u0259n ibar\u0259tdir.\u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131 Az\u0259rbaycan Respublikas\u0131 \u0259razisin\u0259 g\u0259tiril\u0259n mallara v\u0259 n\u0259qliyyat vasit\u0259l\u0259rin\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 \u00fc\u00e7\u00fcn mal\u0131n g\u00f6mr\u00fck d\u0259y\u0259rinin v\u0259 g\u00f6mr\u00fck r\u00fcsumunun c\u0259mi, aksiz\u0259 d\u00fc\u015f\u0259n mallar \u00fc\u00e7\u00fcn is\u0259 h\u0259m\u00e7inin aksiz m\u0259bl\u0259\u011finin c\u0259mi \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.Mallar\u0131n g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259si zaman\u0131 m\u00fc\u0259yy\u0259n edilmi\u015f g\u00f6mr\u00fck d\u0259y\u0259rini G, g\u00f6mr\u00fck r\u00fcsumunu R, aksiz m\u0259bl\u0259\u011fini A h\u0259rfi il\u0259 i\u015far\u0259 ets\u0259k, onda \u0259lav\u0259 d\u0259y\u0259r vergisinin m\u0259bl\u0259\u011fi a\u015fa\u011f\u0131dak\u0131 qaydada hesablanacaqd\u0131r: \u018fDV= (G+R+A) x 18) \u00d6lk\u0259mizd\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin normalar\u0131 n\u0259 q\u0259d\u0259rdir?Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin 1 g\u00fcnl\u00fck normas\u0131Bak\u0131 \u015f\u0259h\u0259rind\u0259 90,0 manat,G\u0259nc\u0259, Sumqay\u0131t v\u0259 Nax\u00e7\u0131van \u015f\u0259h\u0259rl\u0259rind\u0259 70,0 manat,respublika tabeli dig\u0259r \u015f\u0259h\u0259rl\u0259rd\u0259, rayon m\u0259rk\u0259zl\u0259rind\u0259, \u015f\u0259h\u0259r tipli q\u0259s\u0259b\u0259l\u0259rd\u0259 v\u0259 k\u0259ndl\u0259rd\u0259 65,0 manat m\u00fc\u0259yy\u0259n edilsin.Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin m\u00fc\u0259yy\u0259n edilmi\u015f 1 g\u00fcnl\u00fck normas\u0131n\u0131n 80 faizini mehmanxana x\u0259rcl\u0259ri t\u0259\u015fkil edir.M\u00fchafiz\u0259 olunan \u015f\u0259xsl\u0259rin \u00f6lk\u0259daxili s\u0259f\u0259rl\u0259ri zaman\u0131 t\u0259hl\u00fck\u0259sizliyi t\u0259min ed\u0259n Az\u0259rbaycan Respublikas\u0131 Prezidentinin T\u0259hl\u00fck\u0259sizlik Xidm\u0259ti v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n X\u00fcsusi Rabit\u0259 v\u0259 \u0130nformasiya T\u0259hl\u00fck\u0259sizliyi D\u00f6vl\u0259t Xidm\u0259ti \u0259m\u0259kda\u015flar\u0131n\u0131n mehmanxana x\u0259rcl\u0259ri t\u0259qdim edilmi\u015f t\u0259sdiqedici s\u0259n\u0259dl\u0259r\u0259 \u0259sas\u0259n faktiki x\u0259rcl\u0259r\u0259 uy\u011fun olaraq \u00f6d\u0259nilir.78) \u018fg\u0259r siz ezamiyy\u0259d\u0259sinizs\u0259 n\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 hec bir s\u0259n\u0259dg\u00f6t\u00fcrm\u0259misinzs\u0259, ezamiyy\u0259 x\u0259rcl\u0259ri nec\u0259 hesablanacaq?n\u0259qliyyat x\u0259rcl\u0259ri (taksid\u0259n istifad\u0259 istisna olmaqla, ya\u015fay\u0131\u015f m\u0259nt\u0259q\u0259sind\u0259n k\u0259narda yerl\u0259\u015f\u0259n va\u011fzala, limana (b\u0259r\u0259y\u0259), t\u0259yyar\u0259 meydan\u0131na v\u0259 \u00f6lk\u0259 \u0259razisind\u0259 dig\u0259r m\u0259nt\u0259q\u0259l\u0259r\u0259 getm\u0259k) daxildir v\u0259 bu x\u0259rcl\u0259r t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r \u0259sas\u0131nda \u00f6d\u0259nilir.Qeyd olunan x\u0259rcl\u0259r\u0259 n\u0259qliyyatda s\u0259rni\u015finl\u0259rin icbari s\u0131\u011forta \u00fczr\u0259 t\u0259diyy\u0259l\u0259ri, biletl\u0259rin qabaqcadan sat\u0131\u015f\u0131 \u00fczr\u0259 xidm\u0259tin \u00f6d\u0259nilm\u0259si, qatarlarda yatacaq l\u0259vazimatlar\u0131ndan istifad\u0259 \u00fc\u00e7\u00fcn x\u0259rcl\u0259r d\u0259 daxildir.N\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 t\u0259sdiqedici s\u0259n\u0259dl\u0259r itirildiyi t\u0259qdird\u0259, bileti satm\u0131\u015f t\u0259\u015fkilat t\u0259r\u0259find\u0259n biletin h\u0259qiq\u0259t\u0259n h\u0259min \u015f\u0259xs\u0259 sat\u0131lmas\u0131n\u0131 t\u0259sdiq ed\u0259n r\u0259smi s\u0259n\u0259d (aray\u0131\u015f) \u00f6d\u0259ni\u015f \u00fc\u00e7\u00fcn \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.79) Mikroiqtisadiyyat v\u0259 mezoiqtisadiyyat dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?M\u00fcasir milli t\u0259s\u0259rr\u00fcfat\u0131 \u00fc\u00e7 s\u0259viyy\u0259d\u0259 \u00f6yr\u0259nirl\u0259r, bu onun t\u0259\u015fkilinin \u00fc\u00e7 s\u0259viyy\u0259si il\u0259 ba\u011fl\u0131d\u0131r:1. A\u015fa\u011f\u0131 s\u0259viyy\u0259 (mikroiqtisadiyyat);2. Orta s\u0259viyy\u0259 (mezoiqtisadiyyat);3. Yuxar\u0131 s\u0259viyy\u0259 (makroiqtisadiyyat).Bu s\u0259viyy\u0259l\u0259rin h\u0259r birinin \u00f6z xarakterik c\u0259h\u0259tl\u0259ri vard\u0131r v\u0259 onlar a\u015fa\u011f\u0131dak\u0131 iqtisadi \u0259lam\u0259tl\u0259rin\u0259 g\u00f6r\u0259 f\u0259rql\u0259nirl\u0259r.\u018fm\u0259k b\u00f6lg\u00fcs\u00fc v\u0259 \u0259m\u0259k kooperasiyas\u0131n\u0131n d\u0259r\u0259c\u0259sin\u0259 g\u00f6r\u0259;M\u00fclkiyy\u0259tin tipin\u0259 (formas\u0131na) g\u00f6r\u0259;T\u0259s\u0259rr\u00fcfat\u0131n t\u0259\u015fkilinin formas\u0131na g\u00f6r\u0259;\u0130da\u0259retm\u0259 n\u00f6v\u00fcn\u0259 g\u00f6r\u0259.Mikroiqtisadiyyat t\u0259k \u0259m\u0259k b\u00f6lg\u00fcs\u00fc, sad\u0259 \u0259m\u0259k kooperasiyas\u0131, x\u00fcsusi m\u00fclkiyy\u0259t v\u0259 azad bazar m\u00fcnasib\u0259tl\u0259ri \u0259sas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259rir.Lakin m\u0259hsuldar q\u00fcvv\u0259l\u0259rin inki\u015faf\u0131 n\u0259tic\u0259sind\u0259 t\u0259s\u0259rr\u00fcfat\u0131n t\u0259\u015fkilinin yeni pill\u0259si formala\u015f\u0131r. Bu orta pill\u0259 olan mezoiqtisadiyyatd\u0131r. Mezo \u2013 yunanca \u2013 mesos \u2013 aral\u0131q, orta m\u0259nas\u0131n\u0131 verir.Mezoiqtisadiyyat\u00a0 istehsal\u0131n t\u0259m\u0259rk\u00fczl\u0259\u015fm\u0259si v\u0259 m\u0259rk\u0259zl\u0259\u015fm\u0259si n\u0259tic\u0259sind\u0259 formala\u015f\u0131r. \u0130ri h\u0259cmli birlikl\u0259r, kombinatlar, kompleksl\u0259r yaran\u0131r. H\u0259tta texnoloji c\u0259h\u0259td\u0259n \u0259laq\u0259si olmayan konqlomeratlar yaran\u0131r. M\u0259s\u0259l\u0259n,avtomobil zavodlar\u0131 birliyi (eyni texnologiyaya \u0259saslanan m\u00fc\u0259ssis\u0259l\u0259rin birliyi),toxuculuq kombinat\u0131, kimya kombinat\u0131 (burada xammal\u0131 eyni m\u0259nb\u0259d\u0259n alan, yaxud birinin m\u0259hsulu dig\u0259ri \u00fc\u00e7\u00fcn xammal olan m\u00fc\u0259ssis\u0259l\u0259rin birliyi) v\u0259 yaxudmaliyy\u0259 c\u0259h\u0259td\u0259n m\u00fcdafi\u0259 olunmaq \u00fc\u00e7\u00fcn m\u00fcxt\u0259lif sah\u0259nin m\u00fc\u0259ssis\u0259l\u0259rinin birliyi olan\u00a0konqlomerat\u00a0(bank, g\u0259miqay\u0131rma, mehmanxana kimi m\u00fc\u0259ssis\u0259l\u0259r birliyi).\u0130nhisar birlikl\u0259ri formalar\u0131 da mezoiqtisadiyyata aiddir.B\u00fct\u00fcn bu deyil\u0259nl\u0259r\u00a0mezoiqtisadiyyat\u0131n bazar\u0131 inhisarla\u015fd\u0131rma\u011fa meylli oldu\u011funu g\u00f6st\u0259rir.\u00a0Kartel, sindikat, konsern v\u0259 trest kimi inhisar birliyi formalar\u0131 da\u00a0 mezoiqtisadi\u00a0 sistem\u0259 daxildir..80) Subvensiya il\u0259 subsidiyan\u0131n f\u0259rqi n\u0259dir?81) Maliyy\u0259 t\u0259hlili nec\u0259 h\u0259yata ke\u00e7irilir?82) D\u00f6vl\u0259tin maliyy\u0259 resurslar\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?83) Maliyy\u0259 resurslar\u0131 hans\u0131 hiss\u0259l\u0259rd\u0259n ibar\u0259tdir?\u018fhalinin, t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin, d\u00f6vl\u0259tin, \u00f6z\u00fcn\u00fcidar\u0259 orqanlar\u0131n\u0131n s\u0259r\u0259ncam\u0131nda olan pul v\u0259saitl\u0259rinin c\u0259mi maliyy\u0259 resurslar\u0131n\u0131 t\u0259\u015fkil edir.Maliyy\u0259 resurslar\u0131 m\u0259qs\u0259dli pul v\u0259saitl\u0259ri kimi m\u00fc\u0259yy\u0259n edilir. M \/ d maliyy\u0259 v\u0259 maliyy\u0259 resurslar\u0131 aras\u0131nda \u0259h\u0259miyy\u0259tli f\u0259rql\u0259r var:1) Maliyy\u0259 - m\u00fcc\u0259rr\u0259d kateqoriya olan pul m\u00fcnasib\u0259tl\u0259ri fiziki olaraq hiss oluna bilm\u0259z2) Maliyy\u0259 resurslar\u0131 - pul v\u0259saitl\u0259ri. Hans\u0131 ki, fiziki olaraq hiss oluna bil\u0259r, ba\u015fqa yer\u0259, ist\u0259nil\u0259n m\u0259saf\u0259y\u0259 da\u015f\u0131na bil\u0259r3) Na\u011fd pul m\u00fcxt\u0259lif yerl\u0259rd\u0259 saxlan\u0131la v\u0259 ya gizl\u0259n\u0259 bil\u0259r.Resurslar m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f (b\u00fcdc\u0259, b\u00fcdc\u0259 v\u0259 qeyri-b\u00fcdc\u0259 fondlar\u0131) v\u0259 m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f (m\u00fc\u0259ssis\u0259l\u0259rin maliyy\u0259 resurslar\u0131) b\u00f6l\u00fcn\u00fcr.T\u0259\u015f\u0259kk\u00fcl m\u0259nb\u0259yi b\u00f6l\u00fcn\u0259n v\u0259 yenid\u0259n b\u00f6l\u00fc\u015fd\u00fcr\u00fcl\u0259n milli g\u0259lirdir. Bunun \u0259sas\u0131nda m\u00fcvafiq maliyy\u0259 resurslar\u0131 m\u0259nb\u0259l\u0259ri formala\u015f\u0131r.\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259n, \u00f6z\u0259ll\u0259\u015fdirm\u0259d\u0259n, habel\u0259 xaricd\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r\u00a0iqtisadi f\u0259aliyy\u0259t;qiym\u0259tli ka\u011f\u0131zlar\u0131n v\u0259 pullar\u0131n emissiyas\u0131, d\u00f6vl\u0259t krediti;m\u0259cburi \u00f6d\u0259ni\u015fl\u0259r (vergil\u0259r, r\u00fcsumlar, r\u00fcsumlar).84) Fiskal siyas\u0259t n\u0259dir?- B\u00fcdc\u0259 vergi siyas\u0259ti\u0130qtisadiyyat v\u0259 siyas\u0259t elmind\u0259\u00a0fiskal siyas\u0259t\u00a0d\u00f6vl\u0259t g\u0259lirl\u0259rinin\u00a0v\u0259\u00a0x\u0259rcl\u0259rinin\u00a0k\u00f6m\u0259yi il\u0259 iqtisadiyyata t\u0259sir etm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 olunur.\u00a0Keyns iqtisadi m\u0259kt\u0259bin\u0259\u00a0g\u00f6r\u0259,\u00a0d\u00f6vl\u0259t vergil\u0259rin\u00a0s\u0259viyy\u0259sini (d\u0259r\u0259c\u0259sini) v\u0259 x\u0259rcl\u0259rini d\u0259yi\u015fdikd\u0259 bu m\u0259cmu t\u0259l\u0259b\u0259 v\u0259 iqtisadi aktivliy\u0259 t\u0259sir g\u00f6st\u0259rir.Fiskal siyas\u0259t biznes tsikll\u0259rind\u0259 d\u0259yi\u015fiklikl\u0259r ba\u015f verdikd\u0259 iqtisadiyyat\u0131 sabitl\u0259\u015fdirm\u0259k \u00fc\u00e7\u00fcn t\u0259tbiq edilir. Fiskal siyas\u0259tin iki \u0259sas al\u0259ti olan vergil\u0259r v\u0259 d\u00f6vl\u0259t x\u0259rcl\u0259ri d\u0259yi\u015fdikd\u0259, bu a\u015fa\u011f\u0131dak\u0131 makroiqtisadi g\u00f6st\u0259ricil\u0259r\u0259 t\u0259sir edir\u00a0:M\u0259cmu t\u0259l\u0259b\u00a0v\u0259\u00a0iqtisadi aktivliyin\u00a0s\u0259viyy\u0259si;Y\u0131\u011f\u0131m v\u0259 investisiyalar;G\u0259lirl\u0259rin b\u00f6lg\u00fcs\u00fc.Fiskal siyas\u0259t\u00a0monetar siyas\u0259td\u0259n\u00a0b\u0259zi x\u00fcsusiyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259 f\u0259rql\u0259nir. Bel\u0259 ki,fiskal siyas\u0259t\u00a0qanunvericilik akt\u0131\u00a0il\u0259 t\u0259nziml\u0259n\u0259n d\u00f6vl\u0259t g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259rind\u0259ki d\u0259yi\u015fiklik vasit\u0259si il\u0259 iqtisadiyyata t\u0259sir g\u00f6st\u0259rir.Monetar siyas\u0259t is\u0259\u00a0m\u0259rk\u0259zi bank\u00a0t\u0259r\u0259find\u0259n\u00a0pul t\u0259klifin\u0259, faiz d\u0259r\u0259c\u0259sin\u0259 v\u0259 m\u0259cburi ehtiyat normas\u0131na\u00a0t\u0259sir etm\u0259kl\u0259 bunu h\u0259yata ke\u00e7irir.Fiskal siyas\u0259tin 3 \u0259sas\u00a0n\u00f6v\u00fc\u00a0vard\u0131r:Neytral fiskal siyas\u0259t\u00a0ad\u0259t\u0259n iqtisadiyyat tarazl\u0131q h\u00f6km s\u00fcr\u0259n zaman t\u0259tbiq edilir. Bu zaman d\u00f6vl\u0259t x\u0259rcl\u0259ri tam olaraq d\u00f6vl\u0259t g\u0259lirl\u0259ri hesab\u0131na maliyy\u0259l\u0259\u015fir v\u0259 iqtisadiyyata neytral t\u0259sir g\u00f6st\u0259rir.Geni\u015fl\u0259ndirici fiskal siyas\u0259t\u00a0zaman\u0131 d\u00f6vl\u0259t x\u0259rcl\u0259ri g\u0259lirl\u0259ri \u00fcst\u0259l\u0259yir. Bu siyas\u0259t ad\u0259t\u0259n b\u00f6hran d\u00f6vr\u00fcnd\u0259 h\u0259yata ke\u00e7irilir.Darald\u0131c\u0131 fiskal siyas\u0259t\u00a0h\u0259yata ke\u00e7irilirs\u0259, d\u00f6vl\u0259t g\u0259lirl\u0259rinin yaln\u0131z bir hiss\u0259si x\u0259rcl\u0259r\u0259 y\u00f6n\u0259ldilir. Qalan hiss\u0259 is\u0259 d\u00f6vl\u0259tin daxili v\u0259 ya xarici borclar\u0131n\u0131n \u00f6d\u0259nm\u0259sin\u0259 y\u00f6n\u0259ldilir.85) Kommersiya banklar\u0131 d\u00f6vl\u0259t maliyy\u0259 sistemin\u0259 aid edilir? - XeyirAZ\u018fRBAYCAN RESPUBL\u0130KASININ MAL\u0130YY\u018f S\u0130STEM\u0130Maliyy\u0259 b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rinin da\u015f\u0131y\u0131c\u0131s\u0131 oldu\u011funa g\u00f6r\u0259, m\u0259hz bu b\u00f6lg\u00fc m\u00fcxt\u0259lif t\u0259s\u0259rr\u00fcfat subyektl\u0259ri aras\u0131nda ba\u015f verir. Pul v\u0259saiti fondlar\u0131n\u0131n yarad\u0131lmas\u0131 v\u0259 istifad\u0259si qaydas\u0131ndan as\u0131l\u0131 olaraq maliyy\u0259 sistemi iki yer\u0259 ayr\u0131l\u0131r.- D\u00f6vl\u0259t maliyy\u0259si (m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259);- M\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n (t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin) maliyy\u0259si (qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259).Bu b\u00f6lm\u0259nin h\u0259r biri t\u0259\u015fkilati struktura malik olmaqla bir ne\u00e7\u0259 h\u0259lq\u0259d\u0259n ibar\u0259tdir.Maliyy\u0259 sistemi geni\u015f m\u0259nada \u00f6z\u00fcn\u0259 habel\u0259 3 kredit-bank sistemini d\u0259 (\u00f6lk\u0259nin banklar\u0131n\u0131 v\u0259 dig\u0259r kredit idar\u0259l\u0259rinin m\u0259cmunu) daxil edir:Birinci b\u00f6lm\u0259 \u2013 d\u00f6vl\u0259t maliyy\u0259sinin h\u0259lq\u0259l\u0259ri m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259y\u0259 aiddir v\u0259 makro s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 maliyy\u0259-b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rini t\u0259nziml\u0259m\u0259k \u00fc\u00e7\u00fcn istifad\u0259 edilir.\u0130kinci b\u00f6lm\u0259 - m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259sini qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259ni \u0259hat\u0259 edir v\u0259 mikro s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 sosial m\u00fcnasib\u0259tl\u0259ri t\u0259nziml\u0259m\u0259k v\u0259 stimulla\u015fd\u0131rmaq \u00fc\u00e7\u00fcn istifad\u0259 edilir.Kredit-bank sferas\u0131 \u00f6lk\u0259nin banklar\u0131ndan v\u0259 dig\u0259r kredit idar\u0259l\u0259rd\u0259n ibar\u0259tdir. \u00d6lk\u0259nin maliyy\u0259 sistemin\u0259 maliyy\u0259 f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n v\u0259 t\u0259nziml\u0259y\u0259n d\u00f6vl\u0259t maliyy\u0259 institutlar\u0131 da (t\u0259\u015fkilatlar v\u0259 idar\u0259l\u0259r) aiddir.D\u00f6vl\u0259t maliyy\u0259 sistemiD\u00f6vl\u0259t v\u0259 yerli b\u00fcdc\u0259l\u0259rD\u00f6vl\u0259t kreditiB\u00fcdc\u0259d\u0259n k\u0259nar fondlarB\u0259l\u0259diyy\u0259l\u0259rin maliyy\u0259si86) Maliyy\u0259 n\u0259zar\u0259ti hans\u0131 \u0259m\u0259liyyatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdirir?Maliyy\u0259 n\u0259zar\u0259ti \u2013b\u00fct\u00fcn iqtisadi subyektl\u0259r: d\u00f6vl\u0259t, m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259 f\u0259aliyy\u0259ti \u00fcz\u0259rind\u0259 qanunverici v\u0259 icraedici hakimiyy\u0259t orqanlar\u0131n\u0131n n\u0259zar\u0259tidir.\u0130stiqam\u0259tl\u0259riM\u00fcxt\u0259lif s\u0259viyy\u0259li b\u00fcdc\u0259l\u0259rin t\u0259rtibi v\u0259 icra olunmas\u0131na n\u0259zar\u0259t olunmas\u0131;B\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n v\u0259saitl\u0259rinin s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc istifad\u0259si,banklarda v\u0259 dig\u0259r kredit t\u0259\u015fkilatlar\u0131nda b\u00fcdc\u0259 v\u0259saitl\u0259ri il\u0259 \u0259m\u0259liyyatlar\u0131n d\u00fczg\u00fcnl\u00fcy\u00fcn\u0259 n\u0259zar\u0259t olunmas\u0131;M\u00f6vcud b\u00fcdc\u0259 v\u0259 vergi qanunvericiliyin\u0259 riay\u0259t olunmas\u0131na n\u0259zar\u0259t olunmas\u0131;\u041c\u0259cmu ictimai m\u0259hsulun d\u0259y\u0259rinin v\u0259 Milli g\u0259lirin b\u00f6lg\u00fcs\u00fc v\u0259 yenid\u0259n b\u00f6lg\u00fcs\u00fcn\u0259 n\u0259zar\u0259t olunmas\u0131 v\u0259 sair.Maliyy\u0259-b\u00fcdc\u0259 n\u0259zar\u0259ti, \u0259sas\u0259n, bilavasit\u0259 b\u00fcdc\u0259 prosesi \u00e7\u0259r\u00e7iv\u0259sind\u0259 m\u00fcxt\u0259lif c\u00fcr n\u0259zar\u0259t t\u0259dbirl\u0259rind\u0259n\u00a0-\u00a0b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n g\u0259lir v\u0259 x\u0259rc madd\u0259l\u0259rinin \u0259sasl\u0131l\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259si, b\u00fct\u00fcn s\u0259viyy\u0259l\u0259rd\u0259n olan b\u00fcdc\u0259l\u0259rin icras\u0131n\u0131n\u00a0vaxtam\u00fcvafiqliyinin\u00a0v\u0259 taml\u0131\u011f\u0131n\u0131n yoxlan\u0131lmas\u0131, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n x\u0259rcl\u0259nm\u0259sin\u0259 n\u0259zar\u0259t v\u0259\u00a0sair\u0259d\u0259n\u00a0ibar\u0259t olur.Maliyy\u0259-t\u0259s\u0259rr\u00fcfat n\u0259zar\u0259ti is\u0259 \u00f6z ifad\u0259sini t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin maliyy\u0259-t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131n\u0131n yoxlan\u0131lmas\u0131nda v\u0259 t\u0259fti\u015find\u0259, ayr\u0131lm\u0131\u015f d\u00f6vl\u0259t v\u0259saitl\u0259rinin t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n istifad\u0259sinin s\u0259m\u0259r\u0259liliyinin, d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n idar\u0259 edilm\u0259sinin qanuniliyinin v\u0259 rasionall\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259\u00a0sair\u0259d\u0259\u00a0tap\u0131r.87) Hal-haz\u0131rda Az\u0259rbaycan Respublikas\u0131nda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131hans\u0131 istiqam\u0259tl\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rirl\u0259r?Bu fondlar sosial-iqtisadi xarakter da\u015f\u0131y\u0131r v\u0259 ciddi m\u0259qs\u0259dli t\u0259yinata malikdir. B\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n ba\u015fl\u0131ca m\u0259qs\u0259di\u0259haliy\u0259 sosial xidm\u0259t g\u00f6st\u0259rilm\u0259si,infrastruktur sah\u0259l\u0259rinin inki\u015faf\u0131na t\u0259kan verilm\u0259si v\u0259 h\u0259v\u0259sl\u0259ndirilm\u0259si,iqtisadiyyat\u0131n apar\u0131c\u0131 sah\u0259l\u0259rinin intensiv f\u0259aliyy\u0259tin\u0259 \u0259lav\u0259 yard\u0131m g\u00f6st\u0259rilm\u0259si,yard\u0131m\u00e7\u0131 ehtiyat fondunun yarad\u0131lmas\u0131 v\u0259 s. ibar\u0259tdir.88) B\u00fcdc\u0259d\u0259nk\u0259nar bir ne\u00e7\u0259 d\u00f6vl\u0259t fondlar\u0131n\u0131 misal g\u00f6st\u0259rin.Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 FonduAz\u0259rbaycan Respublikas\u0131 Prezidentinin f\u0259rman v\u0259 s\u0259r\u0259ncamlar\u0131nda, d\u00f6vl\u0259t proqramlar\u0131nda, Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin q\u0259rar v\u0259 s\u0259r\u0259ncamlar\u0131nda n\u0259z\u0259rd\u0259 tutulan istehsal, emal v\u0259 xidm\u0259t sah\u0259l\u0259rinin d\u0259st\u0259kl\u0259nm\u0259si;k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131qeyri-neft s\u0259naye sah\u0259l\u0259rinin inki\u015faf\u0131 \u00fczr\u0259 istehsal v\u0259 emal y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;xidm\u0259t (tibb, t\u0259hsil, ictimai ia\u015f\u0259 v\u0259 ictimai n\u0259qliyyat xidm\u0259ti) y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;turizmin inki\u015faf\u0131 \u00fczr\u0259 layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondum\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 v\u0259 k\u00f6n\u00fcll\u00fc (\u0259lav\u0259) sosial s\u0131\u011forta, d\u00f6vl\u0259t icbari \u015f\u0259xsi s\u0131\u011forta, \u0259halinin \u0259m\u0259k pensiyalar\u0131, sosial m\u00fcavin\u0259tl\u0259r, \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131 il\u0259, t\u0259qa\u00fcd v\u0259 kompensasiyalarla, habel\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131, Az\u0259rbaycan Respublikas\u0131 Prezidentinin v\u0259 Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin aktlar\u0131 il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f dig\u0259r \u00f6d\u0259ni\u015fl\u0259rl\u0259 t\u0259min edilm\u0259si sah\u0259sind\u0259 (bundan sonra \u2013 m\u00fcvafiq sah\u0259) f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n publik h\u00fcquqi \u015f\u0259xsdir. Fond Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyinin tabeliyind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rir.ARDNF-nin yarad\u0131lmas\u0131nda \u0259sas m\u0259qs\u0259d \u00f6lk\u0259nin neft s\u0259rv\u0259tl\u0259rinin s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc idar\u0259 edilm\u0259sin\u0259 \u015f\u0259rait yaratmaqd\u0131r.\u00d6lk\u0259d\u0259 makroiqtisadi sabitliyin qorunmas\u0131, maliyy\u0259-vergi intizam\u0131n\u0131n t\u0259min edilm\u0259si, neft g\u0259lirl\u0259rind\u0259n as\u0131l\u0131l\u0131\u011f\u0131n azald\u0131lmas\u0131 v\u0259 qeyri-neft sektorunun inki\u015faf\u0131n\u0131n t\u0259min edilm\u0259si\u00d6lk\u0259nin sosial-iqtisadi t\u0259r\u0259qqisi namin\u0259 m\u00fch\u00fcm \u00fcmummilli layih\u0259l\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259siNeft v\u0259 qaz\u0131n b\u0259rpa edilm\u0259y\u0259n t\u0259bii ehtiyat oldu\u011funu n\u0259z\u0259r\u0259 alaraq, onlardan \u0259ld\u0259 edil\u0259n g\u0259lirin n\u0259sill\u0259r aras\u0131nda b\u0259rab\u0259r b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si v\u0259 g\u0259l\u0259c\u0259k n\u0259sill\u0259r \u00fc\u00e7\u00fcn ehtiyat v\u0259saitin toplanmas\u0131\u018fman\u0259tl\u0259rin S\u0131\u011fortalanmas\u0131 Fondunun yarad\u0131lmas\u0131n\u0131n m\u0259qs\u0259di banklar v\u0259 xarici\u00a0 banklar\u0131n yerli filiallar\u0131 \u00f6d\u0259m\u0259 qabiliyy\u0259tini itirdikd\u0259 fiziki \u015f\u0259xsl\u0259rd\u0259n\u00a0 \u0259man\u0259t\u0259 q\u0259bul olunmu\u015f pul v\u0259saitinin itirilm\u0259si riskinin qar\u015f\u0131s\u0131n\u0131 almaq, Az\u0259rbaycan Respublikas\u0131nda maliyy\u0259 v\u0259 bank sisteminin sabitliyini v\u0259 inki\u015faf\u0131n\u0131 t\u0259min etm\u0259kdir.Aqrar S\u0131\u011forta Fondu,Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 Fondu,G\u0259ncl\u0259r Fondu,Az\u0259rbaycan \u0130poteka Fondu89) \u0130lin sonunda b\u00fcdc\u0259d\u0259 qalan art\u0131q v\u0259saitin taleyi nec\u0259 h\u0259ll edilir?\u0130lin sonuna b\u00fct\u00fcn x\u0259zin\u0259 hesablar\u0131n\u0131n qal\u0131qlar\u0131 vahid x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259si k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 v\u0259 (v\u0259 ya) n\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si x\u0259rcl\u0259rinin on ikid\u0259 bir hiss\u0259si h\u0259min il \u00fczr\u0259 bu Qanunun 7-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n x\u0259rcl\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 y\u00f6n\u0259ldilir,qalan v\u0259saitin d\u00f6vl\u0259t b\u00fcdc\u0259sinin neft g\u0259lirl\u0259rinin cari b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259bl\u0259\u011find\u0259n art\u0131q daxil olan hiss\u0259sind\u0259n \u00e7ox olmayan m\u0259bl\u0259\u011fi D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fonduna k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131n yerd\u0259 qalan hiss\u0259si bu Qanunun 19.2-ci madd\u0259sinin \u00fc\u00e7\u00fcnc\u00fc abzas\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada idar\u0259 edilir.90) D\u00f6vl\u0259tin maliyy\u0259 siyas\u0259tinin \u0259sas strateji istiqam\u0259tl\u0259rin\u0259 n\u0259l\u0259ri aid ed\u0259bil\u0259rsiniz?davaml\u0131 inki\u015faf\u0131 v\u0259 stabil iqtisadiyyat\u0131 t\u0259min ed\u0259 bil\u0259c\u0259k \u015f\u0259ffaf v\u0259 r\u0259qab\u0259tqabiliyy\u0259tli bank sisteminin yarad\u0131lmas\u0131;\u00a0maliyy\u0259 bazar\u0131n\u0131n b\u00fct\u00fcn seqmentl\u0259rinin dinamikliyinin t\u0259min edilm\u0259si;\u00a0maliyy\u0259-bank sisteminin tarazl\u0131\u011f\u0131n\u0131 t\u0259min ed\u0259n infrastrukturun yarad\u0131lmas\u0131;\u00a0stabil inki\u015faf\u0131 t\u0259min ed\u0259 bil\u0259c\u0259k parametrl\u0259rin f\u0259aliyy\u0259t v\u0259 n\u0259zar\u0259t mexanizminin t\u0259kmill\u0259\u015fdirilm\u0259si v\u0259 s.s\u0131\u011forta sektorunun yenid\u0259n formala\u015fd\u0131r\u0131lmas\u013191) Qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul fondlar\u0131 hans\u0131lard\u0131r? Maliyy\u0259 m\u00fcxt\u0259lif pul v\u0259saitl\u0259ri fondlar\u0131n\u0131n formala\u015fd\u0131r\u0131lmas\u0131 v\u0259 istifad\u0259si il\u0259 \u0259laq\u0259dar olan iqtisadi m\u00fcnasib\u0259tl\u0259ri \u0259hat\u0259 edir. Bu pul v\u0259saitl\u0259ri fondlar\u0131 m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f v\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f fondlara ayr\u0131l\u0131r.M\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f pul fondlar\u0131 m\u00fc\u0259ssis\u0259l\u0259rin fondlar\u0131d\u0131r. Onlara y\u0131\u011f\u0131m fondu, istehlak v\u0259 ehtiyat fondlar\u0131 daxildir.Y\u0131\u011f\u0131m fondunun v\u0259saitl\u0259ri kapital qoyulu\u015funun maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259v\u0259 s. x\u0259rcl\u0259r\u0259 s\u0259rf edilir.\u0130stehlak fondu z\u0259ruri v\u0259 izafi m\u0259hsulun d\u0259y\u0259ri hesab\u0131na formala\u015f\u0131r.Ehtiyat fondu m\u0259hsulun d\u0259y\u0259ri hesab\u0131na t\u0259\u015fkil olunur. Laz\u0131m olan ehtiyaclar h\u0259min fondun v\u0259saiti hesab\u0131na \u00f6d\u0259nilir.M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul v\u0259saitl\u0259ri fondlar\u0131 d\u00f6vl\u0259t s\u0259viyy\u0259sind\u0259 formala\u015fd\u0131r\u0131l\u0131r. Onlara m\u00fcxt\u0259lif hakimiyy\u0259t orqanlar\u0131n\u0131n b\u00fcdc\u0259l\u0259ri v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondlar daxildir.92) B\u00fcdc\u0259 krediti n\u0259dir?B\u00fcdc\u0259 krediti -- H\u00fcquqi \u015f\u0259xsl\u0259r\u0259 yaxud ba\u015fqa \u00f6lk\u0259l\u0259r\u0259 \u0259v\u0259zsiz yaxud a\u015fa\u011f\u0131 faizl\u0259 v\u0259 qaytar\u0131lma \u015f\u0259rti il\u0259 v\u0259saitl\u0259rin verilm\u0259sini n\u0259z\u0259rd\u0259 tutan b\u00fcdc\u0259 x\u0259rcidir. B\u00fcdc\u0259 kreditini almaq ist\u0259y\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r onun vaxt\u0131nda qaytar\u0131lmas\u0131na t\u0259minat verm\u0259lidirl\u0259r.Bel\u0259 t\u0259minat rolunda bank\u0131n t\u0259minat m\u0259ktubu, \u0259mlak\u0131n girov qoyulmas\u0131 v\u0259 s. \u00e7\u0131x\u0131\u015f ed\u0259 bil\u0259r.93) Maliyy\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?Proqnozla\u015fd\u0131rma uzun m\u00fcdd\u0259t\u0259 idar\u0259etm\u0259 obyektinin maliyy\u0259 v\u0259ziyy\u0259tinin d\u0259yi\u015fdirilm\u0259sin\u0259, i\u015fl\u0259nib haz\u0131rlanmas\u0131na y\u00f6n\u0259ldilmi\u015fdir. Proqnozla\u015fd\u0131rman\u0131n x\u00fcsusiyy\u0259ti maliyy\u0259 g\u00f6st\u00f6ricil\u0259rinin v\u0259 idar\u0259etm\u0259 obyektinin inki\u015faf\u0131n\u0131n variantlar\u0131n\u0131 m\u00fc\u0259yy\u0259n ed\u0259n parametrl\u0259rin i\u015fl\u0259nib haz\u0131rlanmas\u0131nda alternativlikd\u0259n ibar\u0259tdir.Proqnozla\u015fd\u0131rman\u0131n \u0259n geni\u015f yay\u0131lm\u0131\u015f metodu \u2013 ekspert qiym\u0259tl\u0259ndirilm\u0259sini n\u0259z\u0259r\u0259 almaqla inki\u015faf\u0131n b\u0259rq\u0259rar olmu\u015f meylinin ekstropolyasiya (k\u0259narla\u015fma) v\u0259 s\u0259b\u0259b\u2013n\u0259tic\u0259 \u0259laq\u0259l\u0259rinin t\u0259hlili metodlar\u0131d\u0131r.Bununla yana\u015f\u0131 proqnoz anlay\u0131\u015f\u0131ndan maliyy\u0259 plan\u0131n\u0131n t\u0259rtibi \u00fc\u00e7\u00fcn z\u0259ruri olan hesablamalar\u0131, m\u0259s\u0259l\u0259n, m\u0259hsul h\u0259cminin realla\u015fd\u0131r\u0131lmas\u0131 proqnozunu, x\u0259rcl\u0259rin miqdar\u0131 proqnozunu v\u0259 s. hesablamaq \u00fc\u00e7\u00fcn d\u0259 istifad\u0259 edilir. Bu hesablamalara m\u00fc\u0259yy\u0259n \u00e7eviklik verir, d\u0259yi\u015f\u0259n \u015f\u0259raitd\u0259n as\u0131l\u0131 olaraq d\u00fcz\u0259li\u015fl\u0259r etm\u0259y\u0259 imkan verir.Maliyy\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131 d\u0259qiq plan \u00fc\u00e7\u00fcn m\u00fcnasib hesab edil\u0259n illik v\u0259 perspektiv maliyy\u0259 planla\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn \u0259sas yarad\u0131r.94) Ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259sinin s\u0259n\u0259di n\u0259dir?ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259si \u2013 b\u00fcdc\u0259 t\u0259rtibinin strateji m\u0259rh\u0259l\u0259si olmaqla icmal b\u00fcdc\u0259nin v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lir v\u0259 x\u0259rcl\u0259rinin prioritetl\u0259\u015fdirilm\u0259si, t\u0259qdim edilm\u0259si v\u0259 idar\u0259 olunmas\u0131 m\u0259qs\u0259di il\u0259 t\u0259\u015fkil olunan, ortam\u00fcdd\u0259tli resurs z\u0259rfinin v\u0259 milli x\u0259rc prioritetl\u0259rinin uy\u011funla\u015fd\u0131r\u0131lmas\u0131n\u0131 t\u0259min ed\u0259n institusional t\u0259dbirl\u0259rin m\u0259cmusu;ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259si s\u0259n\u0259di \u2013 b\u00fcdc\u0259 t\u0259rtibi prosesinin OMX\u00c7 m\u0259rh\u0259l\u0259sind\u0259 haz\u0131rlanan v\u0259 ortam\u00fcdd\u0259tli resurs z\u0259rfini, ortam\u00fcdd\u0259tli b\u00fcdc\u0259 siyas\u0259tini, o c\u00fcml\u0259d\u0259n milli x\u0259rc prioritetl\u0259rini \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n strateji b\u00fcdc\u0259 plan\u0131;OMX\u00c7-nin \u0259sas m\u0259qs\u0259dl\u0259ri a\u015fa\u011f\u0131dak\u0131lard\u0131r:makroiqtisadi sabitlik v\u0259 dayan\u0131ql\u0131 iqtisadi art\u0131m \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan m\u0259cmu fiskal intizam\u0131n g\u00fccl\u0259ndirilm\u0259si;dayan\u0131ql\u0131 fiskal \u00e7\u0259r\u00e7iv\u0259y\u0259 \u0259saslanan \u00e7oxillik resurs z\u0259rfi daxilind\u0259 x\u0259rc istiqam\u0259tl\u0259rinin sektorlar aras\u0131nda prioritetl\u0259\u015fdirilm\u0259si;f\u0259aliyy\u0259tin g\u00f6st\u0259ricil\u0259r \u0259sas\u0131nda \u00f6l\u00e7\u00fclm\u0259sini n\u0259z\u0259rd\u0259 tutan n\u0259tic\u0259\u0259sasl\u0131 b\u00fcdc\u0259 t\u0259rtibi mexanizminin t\u0259\u015fkili \u00fc\u00e7\u00fcn z\u0259ruri \u015f\u0259raitin yarad\u0131lmas\u0131.B\u00fcdc\u0259nin t\u0259rtibi prosesi a\u015fa\u011f\u0131dak\u0131 iki ard\u0131c\u0131l m\u0259rh\u0259l\u0259y\u0259 b\u00f6l\u00fcn\u00fcr:b\u00fcdc\u0259 t\u0259rtibinin strateji m\u0259rh\u0259l\u0259si olan OMX\u00c7 m\u0259rh\u0259l\u0259si;texniki v\u0259 ya illik b\u00fcdc\u0259 t\u0259rtibi m\u0259rh\u0259l\u0259si.Bu Qayda yaln\u0131z b\u00fcdc\u0259 t\u0259rtibi prosesinin birinci m\u0259rh\u0259l\u0259sini \u0259hat\u0259 etm\u0259kl\u0259, b\u00fcdc\u0259 t\u0259rtibi prosesind\u0259 OMX\u00c7 s\u0259n\u0259dinin haz\u0131rlanmas\u0131 prosesini m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.\u0130llik b\u00fcdc\u0259 t\u0259rtibini n\u0259z\u0259rd\u0259 tutan ikinci \u2013 texniki m\u0259rh\u0259l\u0259 is\u0259 haz\u0131rda t\u0259tbiq olunan \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 11-ci madd\u0259sin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.OMX\u00c7-nin haz\u0131rlanmas\u0131 prosesi Maliyy\u0259 Nazirliyi t\u0259r\u0259find\u0259n OMX\u00c7-nin haz\u0131rlanmas\u0131 \u00fczr\u0259 t\u0259fsilatl\u0131 t\u0259limatlar\u0131n t\u0259sdiq edil\u0259r\u0259k, fevral ay\u0131n\u0131n 15-d\u0259k b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na g\u00f6nd\u0259rilm\u0259si il\u0259 ba\u015flan\u0131r.95) Yeni siyas\u0259t t\u0259\u015f\u0259bb\u00fcsl\u0259ri lahiy\u0259sinin \u00fcst\u00fcnl\u00fckl\u0259ri hans\u0131lard\u0131r?Yeni siyas\u0259t t\u0259\u015f\u0259bb\u00fcs\u00fc (YST) \u2013 n\u00f6vb\u0259ti il v\u0259\u00a0sonrak\u0131 \u00fc\u00e7 il\u0259\u00a0icmal b\u00fcdc\u0259nin v\u0259\u00a0d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na h\u0259yata ke\u00e7irilm\u0259si t\u0259klif olunan yeni layih\u0259l\u0259r, d\u00f6vl\u0259t proqramlar\u0131 v\u0259\u00a0t\u0259dbirl\u0259rind\u0259n ir\u0259li g\u0259l\u0259n cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rdir;YST-l\u0259r \u00fczr\u0259\u00a0sifari\u015fl\u0259r\u0259\u00a0a\u015fa\u011f\u0131dak\u0131lar aiddir:cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259\u00a0n\u0259z\u0259rd\u0259\u00a0tutulmu\u015f f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn qanunvericilikd\u0259\u00a0m\u00fc\u0259yy\u0259n edilmi\u015f hallar istisna olmaqla, mal v\u0259\u00a0xidm\u0259tin keyfiyy\u0259tinin v\u0259\u00a0h\u0259cminin d\u0259yi\u015fdirilm\u0259si hesab\u0131na t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n sifari\u015f kimi t\u0259qdim olunan, habel\u0259\u00a0Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259\u00a0m\u00fc\u0259yy\u0259n edilmi\u015f strategiyaya uy\u011fun olaraq t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n t\u0259klif edil\u0259n yeni f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259\u00a0m\u00fc\u0259yy\u0259n edilmi\u015f strategiyaya uy\u011fun olaraq t\u0259klif edil\u0259n yeni m\u0259qs\u0259dli proqram v\u0259\u00a0t\u0259dbirl\u0259r \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259\u00a0n\u0259z\u0259rd\u0259\u00a0tutulmu\u015f f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn b\u00fcdc\u0259\u00a0x\u0259rcl\u0259rinin iqtisadi t\u0259snifat\u0131n\u0131n 310000-ci \u201cQeyri-maliyy\u0259\u00a0aktivl\u0259ri\u201d b\u00f6lm\u0259si \u00fczr\u0259\u00a0qanunvericiliyin t\u0259l\u0259bl\u0259ri g\u00f6zl\u0259nilm\u0259kl\u0259\u00a0istismar m\u00fcdd\u0259ti ba\u015fa \u00e7atm\u0131\u015f v\u0259\u00a0yarars\u0131z qeyri-maliyy\u0259\u00a0aktivl\u0259rinin yenil\u0259nm\u0259si \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan maliyy\u0259\u00a0v\u0259saitind\u0259n\u00a0\u0259lav\u0259\u00a0t\u0259klif edil\u0259n sifari\u015fl\u0259r.96) Ortam\u00fcdd\u0259tli b\u00fcdc\u0259 siyas\u0259tinin mahiyy\u0259ti n\u0259d\u0259n ibar\u0259tdir?97) Milli x\u0259rc prioritetl\u0259ri \u00f6z\u00fcnd\u0259 hans\u0131 x\u0259rc istiqam\u0259tl\u0259rini \u0259ks etdirir?milli x\u0259rc prioritetl\u0259ri \u2013 \u00f6lk\u0259nin ortam\u00fcdd\u0259tli v\u0259 uzunm\u00fcdd\u0259tli h\u0259d\u0259fl\u0259rin\u0259 \u0259saslanan x\u0259rc istiqam\u0259tl\u0259ri;98) B\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n strateji sektor planlar\u0131na n\u0259l\u0259r daxildir?\u00a0b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n sektor strateji planlar\u0131\u2013 b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f q\u0131sa v\u0259 ortam\u00fcdd\u0259tli d\u00f6vrd\u0259 h\u0259d\u0259fl\u0259rini v\u0259 h\u0259min h\u0259d\u0259fl\u0259rin h\u0259yata ke\u00e7irilm\u0259si t\u0259dbirl\u0259rini, o c\u00fcml\u0259d\u0259n maliyy\u0259l\u0259\u015fm\u0259 m\u0259nb\u0259l\u0259rini n\u0259z\u0259rd\u0259 tutan s\u0259n\u0259d;ortam\u00fcdd\u0259tli d\u00f6vr \u2013 n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il;t\u0259dbir \u2013 strateji planda m\u00fc\u0259yy\u0259n edilmi\u015f h\u0259d\u0259f v\u0259 m\u0259qs\u0259dl\u0259r\u0259 nail olunmas\u0131na istiqam\u0259tl\u0259ndirilmi\u015f bir-biri il\u0259 \u0259laq\u0259li i\u015fl\u0259rin m\u0259cmus % u.99) Orta m\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259sinin \u0259sas m\u0259qs\u0259dl\u0259ri hans\u0131lard\u0131r?makroiqtisadi sabitlik v\u0259 dayan\u0131ql\u0131 iqtisadi art\u0131m \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan m\u0259cmu fiskal intizam\u0131n g\u00fccl\u0259ndirilm\u0259si;dayan\u0131ql\u0131 fiskal \u00e7\u0259r\u00e7iv\u0259y\u0259 \u0259saslanan \u00e7oxillik resurs z\u0259rfi daxilind\u0259 x\u0259rc istiqam\u0259tl\u0259rinin sektorlar aras\u0131nda prioritetl\u0259\u015fdirilm\u0259si;f\u0259aliyy\u0259tin g\u00f6st\u0259ricil\u0259r \u0259sas\u0131nda \u00f6l\u00e7\u00fclm\u0259sini n\u0259z\u0259rd\u0259 tutan n\u0259tic\u0259\u0259sasl\u0131 b\u00fcdc\u0259 t\u0259rtibi mexanizminin t\u0259\u015fkili \u00fc\u00e7\u00fcn z\u0259ruri \u015f\u0259raitin yarad\u0131lmas\u0131.100) Orta m\u00fcdd\u0259tli resusrs z\u0259rfi n\u0259 dem\u0259kdir?ortam\u00fcdd\u0259tli resurs z\u0259rfi \u2013 n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il \u00fc\u00e7\u00fcn icmal b\u00fcdc\u0259nin v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin hesablanm\u0131\u015f g\u0259lir v\u0259 daxilolmalar\u0131n\u0131n m\u0259cmusu;\" 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Qanunvericilik\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/yusif.az\\\/main\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/yusif.az\\\/main\\\/?p=6430#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/yusif.az\\\/main\\\/?p=6430#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/yusif.az\\\/main\\\/wp-content\\\/uploads\\\/2022\\\/11\\\/5f18900137fc0-Qv1b0kc562dG1OH-1.jpg\",\"datePublished\":\"2022-11-28T06:52:53+00:00\",\"dateModified\":\"2022-11-29T06:36:43+00:00\",\"description\":\"MAL\u0130YY\u018f NAZ\u0130RL\u0130Y\u01301) Maliyy\u0259 Nazirliyinin f\u0259aliyy\u0259t istiqam\u0259tl\u0259ri hans\u0131lard\u0131r?2) Maliyy\u0259 Nazirliyi n\u0259 vaxt yarad\u0131l\u0131b v\u0259 ilk maliyy\u0259 naziri kim olmu\u015fdur?(AXC d\u00f6vr\u00fcnd\u0259)\u00d6lk\u0259nin maliyy\u0259 sisteminin t\u0259\u015fkilin\u0259 v\u0259 t\u0259nziml\u0259nm\u0259sin\u0259 bilavasit\u0259 r\u0259hb\u0259rlik ed\u0259n hakimiyy\u0259t orqan\u0131.1918-ci il may\u0131n 28-d\u0259 Az\u0259rbaycan Milli \u015eurasn\u0131n q\u0259rar\u0131 il\u0259\u00a0F\u0259t\u0259li Xan Xoyski\u00a0t\u0259r\u0259f\u0131nd\u0259n\u00a0Tiflisd\u0259\u00a0yarad\u0131lm\u0131\u015f 1-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 ilk maliyy\u0259 naziri v\u0259 xalq maarifi naziri v\u0259zif\u0259l\u0259rinin icras\u0131\u00a0N\u0259sib b\u0259y Yusifb\u0259yliy\u0259\u00a0tap\u015f\u0131r\u0131lm\u0131\u015fd\u0131. H\u0259min il iyunun 17-d\u0259\u00a0F.X.Xoyskinin\u00a0G\u0259nc\u0259d\u0259\u00a0t\u0259\u015fkil etdiyi 2-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 maliyy\u0259 naziri v\u0259zif\u0259sin\u0259\u00a0\u018fbd\u00fcl\u0259li b\u0259y \u018fmircanov\u00a0t\u0259yin olunmu\u015fdu. 1918-ci ilin sentyabr\u0131nda\u00a0Qafqaz \u0130slam Ordusu\u00a0Bak\u0131n\u0131 azad etdikd\u0259n v\u0259 Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti h\u00f6kum\u0259ti Bak\u0131ya k\u00f6\u00e7d\u00fckd\u0259n sonra oktyabr\u0131n 6-da F.X.Xoyskinin 2-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 d\u0259yi\u015fiklikl\u0259r edil\u0259rk\u0259n maliyy\u0259 naziri v\u0259zif\u0259si\u00a0M\u0259mm\u0259d H\u0259s\u0259n Hac\u0131nskiy\u0259\u00a0tap\u015f\u0131r\u0131ld\u0131. Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti Parlamenti yarad\u0131ld\u0131qdan (1918, dekabr) sonra F.X.Xoyskinin dekabr\u0131n 26-da Parlamentin tap\u015f\u0131r\u0131\u011f\u0131 il\u0259 t\u0259\u015fkil etdiyi\u00a03-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0maliyy\u0259 naziri v\u0259zif\u0259sini\u00a0Slavyan-Rus C\u0259miyy\u0259tind\u0259n\u00a0olan \u0130.Protasov tutdu. F.X.Xoyskinin kabin\u0259si istefa verdikd\u0259n sonra 1919-cu il aprelin 14-d\u0259 N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a04-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0bu v\u0259zif\u0259y\u0259 \u018flia\u011fa H\u0259s\u0259nov, 1919-cu ilin dekabr\u0131n 24-d\u0259 N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a0be\u015finci h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0is\u0259\u00a0R\u0259\u015fid b\u0259y Qaplanov\u00a0t\u0259yin olundular.3) Maliyy\u0259 Nazirliyinin yeni esasnam\u0259si n\u0259 vaxt q\u0259bul edilmi\u015fdir?9 fevral 20094) Haz\u0131rda maliyy\u0259 naziri v\u0259 onun birinci m\u00fcavini kimdir?Samir \u015e\u0259rifov, Az\u0259r Bayramov5) Maliyy\u0259 Nazirliyinin t\u0259rkibin\u0259 daxil olan struktur vahidl\u0259ri hans\u0131lard\u0131r?6) Maliyy\u0259 Nazirliyinin v\u0259zif\u0259l\u0259rini say\u0131n.7) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?- 01 yanvar-31 dekabr8) D\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131n\u0131 nazirliyin hans\u0131 orqan\u0131 h\u0259yata ke\u00e7irir?B\u00fcdc\u0259nin icras\u0131, kassa icras\u0131 (budget execution)\u00a0\u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131 Maliyy\u0259 Nazirliyinin tabeliyind\u0259ki D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131q agentliyi vasit\u0259sil\u0259 h\u0259yata ke\u00e7irilir.D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131n\u0131n \u00f6hd\u0259sind\u0259 olan na\u011fd pul v\u0259saiti onun m\u00fcv\u0259kkil banklardak\u0131 vahid hesab\u0131nda saxlan\u0131l\u0131r.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n idar\u0259 edilm\u0259sinin v\u0259 bu hesabdan v\u0259saitin silinm\u0259sin\u0259 s\u0259r\u0259ncam verilm\u0259sinin m\u00fcst\u0259sna s\u0259lahiyy\u0259ti d\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131na m\u0259xsusdur.\u00a0\u00a0B\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131 \u0259ld\u0259 etdikl\u0259ri b\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar g\u0259lirl\u0259ri tam h\u0259cmd\u0259 v\u0259 vaxt\u0131nda vahid x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcrm\u0259lidirl\u0259r. D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabat hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 25-d\u0259k t\u0259rtib olunur v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na t\u0259qdim edilir.9) B\u00fcdc\u0259 k\u0259siri n\u0259dir v\u0259 onun aradan qald\u0131r\u0131lmas\u0131 yollar\u0131 hans\u0131lard\u0131r?B\u00fcdc\u0259 k\u0259siri \u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lir v\u0259 x\u0259rcl\u0259rinin m\u0259nfi saldosudur.B\u00fcdc\u0259 k\u0259sirinin s\u0259b\u0259bl\u0259ri a\u015fa\u011f\u0131dak\u0131lar ola bil\u0259r:\u00a0\u2013 d\u00f6vl\u0259t x\u0259rcl\u0259rinin artmas\u0131 \u2013 h\u0259m planla\u015fd\u0131r\u0131lm\u0131\u015f, m\u0259s\u0259l\u0259n, iqtisadiyyat\u0131n modernizasiyas\u0131, milli proqramlar\u0131n h\u0259yata ke\u00e7irilm\u0259si v\u0259 s., h\u0259m d\u0259 f\u00f6vq\u0259l: t\u0259bii f\u0259lak\u0259tl\u0259r, m\u00fcharib\u0259l\u0259r v\u0259 s.;\u2013 iqtisadi b\u00f6hran, t\u0259n\u0259zz\u00fcl, ixrac olunan mallar\u0131n, m\u0259s\u0259l\u0259n, xammal, el\u0259c\u0259 d\u0259 elektronika v\u0259 s. qiym\u0259tl\u0259rinin d\u00fc\u015fm\u0259si s\u0259b\u0259bind\u0259n d\u00f6vl\u0259t g\u0259lirl\u0259rinin azalmas\u0131;\u00a0\u2013 d\u00f6vl\u0259t siyas\u0259tinin v\u0259 maliyy\u0259 sisteminin \u00a0effektiv olmamas\u0131.A\u015fa\u011f\u0131 vergi, k\u00f6lg\u0259 bazar\u0131n y\u00fcks\u0259li\u015fi. \u00a0\u2013 y\u00fcks\u0259k b\u00fcdc\u0259 x\u0259rcl\u0259ri, d\u00f6vl\u0259t sektorunda r\u00fc\u015fv\u0259txorluq;\u00a0\u2013 vergi siyas\u0259tinin effektiv olmamas\u0131, n\u0259tic\u0259d\u0259 iqtisadiyyatda k\u00f6lg\u0259 sektorunun artmas\u0131;b\u00fcdc\u0259 k\u0259siri il\u0259 v\u0259sait \u00e7at\u0131\u015fmazl\u0131\u011f\u0131 anlay\u0131\u015flar\u0131 eyni deyil. Bir qayda olaraq, real b\u00fcdc\u0259 k\u0259siri planla\u015fd\u0131rma xarakteri da\u015f\u0131y\u0131r: onun maksimal parametrl\u0259ri q\u0259bul edilir v\u0259 t\u0259sdiq olunur;B\u00fcdc\u0259 k\u0259sirini azaltma\u011f\u0131n bir ne\u00e7\u0259 \u00fcsulu var.\u00a0Birincisi,\u00a0pullar\u0131n emissiyas\u0131 yolu il\u0259. Bu, inflyasiyaya, y\u0259ni d\u00f6vriyy\u0259d\u0259ki pulun d\u0259y\u0259rsizl\u0259\u015fm\u0259sin\u0259 v\u0259 milli valyutaya inam\u0131n azalmas\u0131na g\u0259tirib \u00e7\u0131xar\u0131r.\u0130kincisi,\u00a0\u0259lav\u0259 vergil\u0259rin t\u0259tbiqi, o c\u00fcml\u0259d\u0259n \u0259halinin m\u00fc\u0259yy\u0259n t\u0259b\u0259q\u0259l\u0259ri (\u201cvarl\u0131lar \u00fc\u00e7\u00fcn vergi\u201d), \u015firk\u0259tl\u0259rin m\u00fc\u0259yy\u0259n f\u0259aliyy\u0259tl\u0259ri \u00fc\u00e7\u00fcn (siqaret istehsal\u0131) v\u0259 s.\u00dc\u00e7\u00fcnc\u00fcs\u00fc,\u00a0b\u00fcdc\u0259 sekvestrasiyas\u0131 \u2013 x\u0259rcl\u0259rin azald\u0131lmas\u0131. Lakin burada da ehtiyatl\u0131 olmaq laz\u0131md\u0131r: m\u0259s\u0259l\u0259n, sosial sektorda bu metod c\u0259miyy\u0259td\u0259 g\u0259rginliyin artmas\u0131na s\u0259b\u0259b ola bil\u0259r.B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn h\u0259m daxili, h\u0259m d\u0259 xarici borclardan istifad\u0259 edil\u0259 bil\u0259r, bunun \u00fc\u00e7\u00fcn maliyy\u0259 bazar\u0131na d\u00f6vl\u0259t\u0259 m\u0259xsus olan qiym\u0259tli ka\u011f\u0131zlar burax\u0131l\u0131r. Bundan \u0259lav\u0259, g\u0259lir madd\u0259l\u0259rind\u0259n biri kimi d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n sat\u0131lmas\u0131 da \u00e7\u0131x\u0131\u015f ed\u0259 bil\u0259r: qiym\u0259tli metal v\u0259 da\u015f ehtiyatlar\u0131, torpaq v\u0259 t\u0259bii s\u0259rv\u0259tl\u0259r, habel\u0259 d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rinin \u00f6z\u0259ll\u0259\u015fdirilm\u0259si.\u00a010) B\u00fcdc\u0259 g\u0259lirl\u0259ri hans\u0131 m\u0259nb\u0259l\u0259rd\u0259n maliyy\u0259l\u0259\u015fir?9.1.1. d\u00f6vl\u0259t vergil\u0259ri;9.1.2. qrantlar;9.1.3 dig\u0259r g\u0259lirl\u0259r;9.1.4. daxili v\u0259 xarici m\u0259nb\u0259l\u0259rd\u0259n al\u0131nan qrantlar v\u0259 transfertl\u0259r;9.1.5. Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n dig\u0259r daxilolmalar.11) B\u00fcdc\u0259 t\u0259rtibi prosesind\u0259 i\u015ftirak ed\u0259n t\u0259\u015fkilatlar hans\u0131lard\u0131r?M\u0259rk\u0259zi v\u0259 yerli icra hakimiyy\u0259ti orqanlar\u0131 v\u0259 onlar\u0131n struktur b\u00f6lm\u0259l\u0259ri,b\u00fcdc\u0259 g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n orqanlar,d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n v\u0259 (v\u0259 ya) maliyy\u0259 yard\u0131m\u0131 alan t\u0259\u015fkilatlar,b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 v\u0259 vergi \u00f6d\u0259yicil\u0259ri,z\u0259rur\u0259t yarand\u0131qda, b\u0259l\u0259diyy\u0259l\u0259r.12) Sekvestr hans\u0131 x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 t\u0259tbiq edil\u0259 bilm\u0259z?13) B\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 hans\u0131lard\u0131r?D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondu;\u018fhalinin M\u0259\u015f\u011fullu\u011funa K\u00f6m\u0259k Fondu v\u0259\u018flill\u0259rin Sosial M\u00fcdafi\u0259 Fondu.D\u00f6vl\u0259t Yol Fondu,Sahibkarl\u0131\u011fa K\u00f6m\u0259k Milli Fondu,Neft Fondu,T\u0259bi\u0259ti M\u00fchafiz\u0259 Ehtiyat Fondu,Me\u015f\u0259l\u0259rin Qorunub Saxlan\u0131lmas\u0131 v\u0259 T\u0259krar \u0130stehsal\u0131 Fondu14) \u00dcmumi daxili m\u0259hsul v\u0259 \u00fcmumi milli m\u0259hsulun ingilis dilind\u0259 adlar\u0131 birne\u00e7\u0259 d\u0259f\u0259 m\u00fcsahib\u0259d\u0259 soru\u015fulub.15) M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259saitl\u0259ri hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunabilm\u0259z?M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259saiti t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 olunmal\u0131d\u0131r v\u0259 onlar\u0131n ba\u015fqa m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259nm\u0259sin\u0259 yol verilmir.H\u0259min v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 v\u0259zif\u0259li \u015f\u0259xsl\u0259r Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.16) B\u00fcdc\u0259nin haz\u0131rlanmas\u0131ndan t\u0259sdiq olunmas\u0131na q\u0259d\u0259r ged\u0259n prosesinard\u0131c\u0131ll\u0131\u011f\u0131n\u0131 m\u00fctl\u0259q \u0259zb\u0259rl\u0259yin. Bu sual b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir.17) B\u00fcdc\u0259ni hans\u0131 d\u00f6vl\u0259t orqan\u0131 t\u0259sdiq edir?N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanun layih\u0259si ona \u0259lav\u0259 edilmi\u015f dig\u0259r s\u0259n\u0259dl\u0259rl\u0259 birlikd\u0259 cari ilin oktyabr ay\u0131n\u0131n 15-d\u0259n gec olmayaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndin\u0259 uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin m\u00fczakir\u0259sin\u0259 v\u0259 t\u0259sdiqin\u0259 t\u0259qdim edilir.18) B\u00fcdc\u0259d\u0259 t\u0259sdiq olunan ay\u0131rmalar n\u0259dir v\u0259 bu ay\u0131rmalar hans\u0131 x\u0259rcl\u0259rinmaliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 s\u0259rf edilir?qanunvericilikl\u0259 t\u0259sdiq olunan v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259rd\u0259 madd\u0259l\u0259r \u00fczr\u0259 x\u0259rcl\u0259n\u0259 bil\u0259c\u0259k v\u0259saitin yuxar\u0131 h\u0259ddi;H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259rin \u0259n y\u00fcks\u0259k h\u0259ddini g\u00f6st\u0259rir. \u0130l \u0259rzind\u0259 faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, h\u0259min h\u0259dd\u0259n \u00e7ox ola bilm\u0259z.19) Yerli b\u00fcdc\u0259 n\u0259dir v\u0259 nec\u0259 t\u0259sdiq edilir?Yerli b\u00fcdc\u0259 b\u0259l\u0259diyy\u0259 statusuna uy\u011fun olaraq \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 prinsipl\u0259rini realla\u015fd\u0131rmaq, b\u0259l\u0259diyy\u0259l\u0259rin Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131 v\u0259 qanunlar\u0131 il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f s\u0259lahiyy\u0259tl\u0259rini h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn formala\u015fan v\u0259 istifad\u0259 olunan maliyy\u0259 v\u0259saitidir.Yerli b\u00fcdc\u0259nin t\u0259rtibi v\u0259 icras\u0131 b\u00fcdc\u0259 sisteminin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u00fcmumi prinsipl\u0259ri \u0259sas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131nda t\u0259tbiq olunan b\u00fcdc\u0259 t\u0259snifat\u0131na uy\u011fun olaraq h\u0259yata ke\u00e7irilir.Yerli b\u00fcdc\u0259nin m\u00fcst\u0259qilliyi\u00f6z m\u0259daxil m\u0259nb\u0259l\u0259rinin v\u0259b\u0259l\u0259diyy\u0259nin yerli b\u00fcdc\u0259 v\u0259saitin\u0259 s\u0259r\u0259ncam verm\u0259k bar\u0259d\u0259 m\u00fcst\u0259sna h\u00fcququnun olmas\u0131 il\u0259 t\u0259min edilir.B\u0259l\u0259diyy\u0259l\u0259rin m\u00fcraci\u0259ti v\u0259 qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallar istisna olmaqla, qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259rin b\u00fcdc\u0259 f\u0259aliyy\u0259tin\u0259 m\u00fcdaxil\u0259sin\u0259 yol verilmir.B\u0259l\u0259diyy\u0259l\u0259r maliyy\u0259 ilinin sonuna b\u00fcdc\u0259d\u0259 \u0259m\u0259l\u0259 g\u0259lmi\u015f s\u0259rb\u0259st maliyy\u0259 qal\u0131qlar\u0131na m\u00fcst\u0259qil s\u0259r\u0259ncam verirl\u0259r.B\u0259l\u0259diyy\u0259l\u0259r yerli b\u00fcdc\u0259l\u0259rin t\u0259rtibind\u0259, t\u0259sdiqind\u0259 v\u0259 icras\u0131nda m\u00fcst\u0259qildirl\u0259r.20) Sosial demoqrafik \u0259hali qruplar\u0131 n\u0259dir v\u0259 bu qrupa hans\u0131 \u0259hali kateqoriyas\u0131aid edilir?\u2013 ya\u015f-cins \u0259lam\u0259tl\u0259rin\u0259, sosial v\u0259ziyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259\u00a0f\u0259rql\u0259n\u0259n \u0259hali qruplar\u0131 (\u0259m\u0259k qabiliyy\u0259tli \u0259hali, pensiya\u00e7\u0131lar, \u0259lill\u0259r, u\u015faqlar v\u0259 s.).21) Az\u0259rbaycan Respublikas\u0131n\u0131n hans\u0131 ehtiyat fondlar\u0131 var?D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259rd\u0259 n\u0259z\u0259rd\u0259 tutulmayan x\u0259rcl\u0259r,habel\u0259 d\u00f6vl\u0259t v\u0259 yerli \u0259h\u0259miyy\u0259tli t\u0259dbirl\u0259rin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Az\u0259rbaycan Respublikas\u0131 Prezidentinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131 b\u00fcdc\u0259sinin v\u0259 yerli b\u00fcdc\u0259l\u0259rin m\u0259bl\u0259\u011fi m\u00fc\u0259yy\u0259n edil\u0259n ehtiyat fondlar\u0131 yarad\u0131la bil\u0259r.Reserve fund - Kommersiya banklar\u0131n\u0131n m\u0259cburi qaydada yarad\u0131lan v\u0259 bir qayda olaraq m\u00fc\u0259yy\u0259n edilmi\u015f normativl\u0259r \u0259sas\u0131nda il \u0259rzind\u0259, yaxud illik m\u00fchasibat hesabat\u0131 bank\u0131n t\u0259sis\u00e7il\u0259rinin (pay\u00e7\u0131lar\u0131n\u0131n) \u00fcmumi y\u0131\u011f\u0131nca\u011f\u0131 t\u0259r\u0259\ufb01nd\u0259n t\u0259sdiq edildikd\u0259n sonra m\u0259nf\u0259\u0259td\u0259n ay\u0131rmalar hesab\u0131na yaranan fonddur.D\u00f6vl\u0259t b\u00fcdc\u0259sinin Ehtiyat Fondunun v\u0259saitind\u0259n istifad\u0259 qaydalar\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin Ehtiyat Fondundan istifad\u0259 qaydalar\u0131 Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,yerli b\u00fcdc\u0259l\u0259rin ehtiyat fondlar\u0131n\u0131n v\u0259saitl\u0259rind\u0259n istifad\u0259 qaydalar\u0131 is\u0259 b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir.D\u00f6vl\u0259t B\u00fcdc\u0259sinin Ehtiyat FonduA.R.Prezidentinin Ehtiyat Fondu22) D\u00f6vl\u0259t b\u00fcdc\u0259sinin ehtiyat fondu il\u0259 prezdentin ehtiyat fondunun v\u0259saitl\u0259rid\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin ne\u00e7\u0259 faizi miqdar\u0131nda t\u0259\u015fkil edil\u0259 bil\u0259r? Bu sualda b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir. \u00dcmumiyy\u0259tl\u0259, ehtiyat fondlar\u0131 haqq\u0131ndayax\u015f\u0131 oxuyun.D\u00f6vl\u0259t b\u00fcdc\u0259sinin Ehtiyat Fondunun v\u0259saitinin h\u0259cmi d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin 5 faizind\u0259n art\u0131q olmamaqla, \u0259vv\u0259lki ild\u0259 bu Fondun x\u0259rcinin faktiki icras\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla m\u00fc\u0259yy\u0259n edilir.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saitinin h\u0259cmi d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin 2 faizind\u0259n \u00e7ox olmamaqla m\u00fc\u0259yy\u0259n edilir. Bu Fondun v\u0259saiti \u00f6lk\u0259nin sosial-iqtisadi h\u0259yat\u0131nda m\u00fch\u00fcm \u0259h\u0259miyy\u0259t k\u0259sb ed\u0259n t\u0259dbirl\u0259r\u0259 y\u00f6n\u0259ldilir.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saiti \u00f6lk\u0259d\u0259 se\u00e7kil\u0259rin v\u0259 referendumlar\u0131n ke\u00e7irilm\u0259sin\u0259, habel\u0259 Az\u0259rbaycan Respublikas\u0131 Prezidentinin f\u0259aliyy\u0259tinin t\u0259bli\u011fi m\u0259qs\u0259dil\u0259 x\u0259rcl\u0259n\u0259 bilm\u0259z.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saiti m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n s\u0259r\u0259ncamlar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 istifad\u0259 olunur.23) D\u00f6vl\u0259t b\u00fcdc\u0259sinin x\u0259rcl\u0259rin\u0259 hans\u0131 x\u0259rcl\u0259r daxildir?.cari x\u0259rcl\u0259r,o c\u00fcml\u0259d\u0259n \u0259m\u0259k haqq\u0131, \u0259m\u0259k haqq\u0131na \u00fcst\u0259lik,pensiya v\u0259 ba\u015fqa sosial m\u00fcavin\u0259tl\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r,mallar\u0131n sat\u0131n al\u0131nmas\u0131 v\u0259 ba\u015fqa xidm\u0259tl\u0259r \u00fczr\u0259 x\u0259rcl\u0259r,faiz \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r,qrantlar, subsidiyalar v\u0259 cari k\u00f6\u00e7\u00fcrm\u0259l\u0259r;10.1.2.\u0259sasl\u0131 x\u0259rcl\u0259r,o c\u00fcml\u0259d\u0259n \u0259sas v\u0259saitl\u0259rin al\u0131nmas\u0131,kapital qoyulu\u015flar\u0131 v\u0259 s\u0259hml\u0259rin al\u0131nmas\u0131;10.1.3.kreditl\u0259r \u00fczr\u0259 borclara,faizl\u0259r\u0259 xidm\u0259t x\u0259rcl\u0259ri v\u0259 layih\u0259l\u0259rd\u0259 pay i\u015ftirak\u0131.10.2. B\u00fcdc\u0259 x\u0259rcl\u0259ri m\u00fcvafiq b\u00fcdc\u0259 t\u0259snifat\u0131na uy\u011fun olaraq t\u0259sdiq olunmu\u015f b\u00fcdc\u0259 ay\u0131rmalar\u0131 h\u0259ddind\u0259 cari, investisiya, innovasiya v\u0259 dig\u0259r x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 y\u00f6n\u0259ldilir.10.3. H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259rin \u0259n y\u00fcks\u0259k h\u0259ddini g\u00f6st\u0259rir. \u0130l \u0259rzind\u0259 faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, h\u0259min h\u0259dd\u0259n \u00e7ox ola bilm\u0259z.10.4. H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259si \u00fczr\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar\u0131n icra m\u00fcdd\u0259ti , bu Qanunun 6.6-c\u0131 madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, b\u00fcdc\u0259 ilinin sonunda ba\u015fa \u00e7at\u0131r.24) D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n d\u00f6vl\u0259t orqanlar\u0131hans\u0131lard\u0131r?25) D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n hans\u0131 hallarda v\u0259 nec\u0259 bax\u0131l\u0131r?23.1. D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259ri aras\u0131nda tarazl\u0131\u011f\u0131n t\u0259min olunmas\u0131 onun t\u0259rtibinin v\u0259 icras\u0131n\u0131n, h\u0259m\u00e7inin g\u0259lir v\u0259 x\u0259rcl\u0259rin m\u0259bl\u0259\u011finin d\u0259yi\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131n\u0131n m\u00fch\u00fcm \u015f\u0259rtidir.23.2. D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 prosesind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 z\u0259rur\u0259ti yarand\u0131qda v\u0259 bu z\u0259rur\u0259tin cari il \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin t\u0259rtibi v\u0259 t\u0259sdiqi zaman\u0131 n\u0259z\u0259r\u0259 al\u0131nmas\u0131 m\u00fcmk\u00fcn olmam\u0131\u015fd\u0131rsa, qanunvericilik t\u0259\u015f\u0259bb\u00fcs\u00fc qaydas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndi n\u0259z\u0259r\u0259 al\u0131nmaqla cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi qar\u015f\u0131s\u0131nda m\u0259s\u0259l\u0259 qald\u0131r\u0131la bil\u0259r.26) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 hesabatlara hans\u0131 d\u00f6vl\u0259t orqan\u0131 r\u0259y verir?Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131 \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 illik hesabatlara v\u0259 m\u00fcvafiq qanun layih\u0259l\u0259rin\u0259 dair r\u0259y verir.27) B\u00fcdc\u0259 ssudalar\u0131 n\u0259dir v\u0259 hans\u0131 m\u00fcdd\u0259t\u0259 verilir?b\u00fcdc\u0259 ssudalar\u0131 \u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, yerli b\u00fcdc\u0259l\u0259r\u0259, b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na, d\u00f6vl\u0259t ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259 yard\u0131m\u0131 alan dig\u0259r h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, yerli b\u00fcdc\u0259l\u0259rd\u0259n b\u0259l\u0259diyy\u0259 t\u0259\u015fkilatlar\u0131na b\u00fcdc\u0259 ili \u0259rzind\u0259 veril\u0259n v\u0259 \u0259n geci verildiyi b\u00fcdc\u0259 ilinin sonunad\u0259k qaytar\u0131lmal\u0131 olan maliyy\u0259 v\u0259saiti;b\u00fcdc\u0259 ssudalar\u0131n\u0131n verilm\u0259sind\u0259 \u0259sas m\u0259qs\u0259d q\u0131sam\u00fcdd\u0259tli na\u011fd v\u0259sait \u00e7at\u0131\u015fmazl\u0131\u011f\u0131n\u0131n aradan qald\u0131r\u0131lmas\u0131d\u0131r v\u0259 bu al\u0259td\u0259n \u0259sas\u0259n b\u00fcdc\u0259 sistemi daxilind\u0259, x\u00fcsusil\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 m\u00fcnasib\u0259td\u0259 istifad\u0259 edilir.28) Dotasiya n\u0259dir v\u0259 n\u0259 m\u0259qs\u0259dl\u0259 verilir?dotasiya - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 onlar\u0131n g\u0259lir v\u0259 x\u0259rcl\u0259rini t\u0259nziml\u0259m\u0259k m\u0259qs\u0259di il\u0259 \u0259v\u0259zsiz veril\u0259n maliyy\u0259 v\u0259saiti;subvensiya - m\u0259qs\u0259dli maliyy\u0259l\u0259\u015fdirm\u0259nin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 veril\u0259n, lakin h\u0259min m\u0259qs\u0259d \u00fc\u00e7\u00fcn v\u0259 ya m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 istifad\u0259 edilm\u0259dikd\u0259 geri qaytar\u0131lan maliyy\u0259 v\u0259saiti;subsidiya - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, yerli b\u00fcdc\u0259l\u0259r\u0259 v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 \u0259v\u0259zsiz veril\u0259n maliyy\u0259 v\u0259saiti;Subsidiya v\u0259 subvensiya \u2013 maliyy\u0259 b\u00fcdc\u0259si hesab\u0131na edil\u0259n yard\u0131mlard\u0131r. Bu terminl\u0259r d\u00f6vl\u0259t maliyy\u0259l\u0259\u015fm\u0259sin\u0259 aid edilir v\u0259 bir institutun b\u00fcdc\u0259sind\u0259n \u00a0dig\u0259rin\u0259 transfertl\u0259ri ifad\u0259 edir.Subsidiya \u2013\u00a0v\u0259t\u0259nda\u015flara maddi yard\u0131m m\u0259qs\u0259dil\u0259 veril\u0259n pul miqdar\u0131d\u0131r. Bu halda bir institudan m\u00fc\u0259yy\u0259n m\u0259qs\u0259di realiz\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 m\u0259bl\u0259\u011f ayr\u0131l\u0131r. M\u0259s\u0259l\u0259n, cavan ail\u0259l\u0259rin m\u0259nzil \u0259ld\u0259 etm\u0259si \u00fc\u00e7\u00fcn, q\u0259bul olunmu\u015f proqram \u00fcz\u0259rind\u0259n subsidiya ayr\u0131l\u0131r. Bu zaman, bu proqram \u00fczr\u0259 ayr\u0131lna subsidiya m\u00fc\u0259yy\u0259n sayda insanlar\u0131n \u0259ld\u0259 etm\u0259k ist\u0259diyi m\u0259nzilin qiym\u0259tinin bir hiss\u0259sini qar\u015f\u0131lay\u0131r, yerd\u0131 qalan hiss\u0259ni ail\u0259 \u00f6z\u00fc \u00f6d\u0259m\u0259lidir.\u00a0Subvensiya \u2013\u00a0\u0130st\u0259nil\u0259n s\u0259viyy\u0259li b\u00fcdc\u0259d\u0259n yaln\u0131z m\u00fc\u0259yy\u0259n m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn ayr\u0131lm\u0131\u015f v\u0259 bu m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259nm\u0259li olan pul miqdar\u0131d\u0131r. Subsidiya il\u0259 eyni mahiyy\u0259t da\u015f\u0131salar da, a\u015fa\u011f\u0131da onlar\u0131n \u0259sas f\u0259rqi qeyd edil\u0259c\u0259k. \u0130lk \u00f6nc\u0259 onu qeyd ed\u0259k ki, v\u0259t\u0259nda\u015flar birba\u015fa subvensiya alm\u0131rlar. Subvensiya yaln\u0131z bir b\u00fcdc\u0259d\u0259n dig\u0259rin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u0259n pul miqdar\u0131n\u0131 ifad\u0259 edir.\u00a0Subsidiya v\u0259 subvensiyan\u0131n ox\u015far c\u0259h\u0259tl\u0259ri :Onlar\u0131n geri qaytar\u0131lamas\u0131 n\u0259z\u0259rd\u0259 tutulmur.Qar\u015f\u0131l\u0131qs\u0131z verilir \u2013 y\u0259ni \u0259ld\u0259 etm\u0259k \u00fc\u00e7\u00fcn h\u0259r hans\u0131 komissiya v\u0259 ya faiz miqdar\u0131 \u00f6d\u0259m\u0259k laz\u0131m deyil.\u00a0Subsidiya v\u0259 Subvensiyan\u0131n f\u0259rqi :\u00a0Yuxar\u0131da da qeyd olundu\u011fu kimi, v\u0259t\u0259nda\u015flara yaln\u0131z dotasiya v\u0259 subsidiya ayr\u0131la bil\u0259r. Sosial sferada subvensiyalara rast g\u0259linmir.Subvensiya yaln\u0131z pul formas\u0131nda ifad\u0259 olunur, subsidiya is\u0259 eyni zamanda material formaya malik ola bil\u0259r, t\u0259dris materiallar\u0131, d\u0259rmanlar v\u0259 s.Subvensiya t\u0259bii olaraq bu m\u0259qs\u0259dl\u0259ri realiz\u0259 etm\u0259k \u00fc\u00e7\u00fcn yuxar\u0131 b\u00fcdc\u0259d\u0259n a\u015fa\u011f\u0131 b\u00fcdc\u0259y\u0259 maliyy\u0259 \u00f6t\u00fcr\u0259c\u0259k (material yard\u0131m\u0131 t\u0259\u015fkil etm\u0259k m\u0259qs\u0259dil\u0259 ) . Lakin yen\u0259 d\u0259,bu f\u0259rdl\u0259r\u0259 veril\u0259n yard\u0131m deyil, institutlar aras\u0131nda olan transdertdir.\u00a0\u018fg\u0259r maliyy\u0259 \u00a0s\u0131rf h\u0259r hans\u0131 m\u0259qs\u0259d \u00fc\u00e7\u00fcn verilirs\u0259, bu subsidiya, \u0259g\u0259r birba\u015fa m\u0259qs\u0259d g\u00f6st\u0259rilm\u0259d\u0259n, balansla\u015fd\u0131rmaq, k\u0259sri aradan qald\u0131r\u0131lmaq \u00fc\u00e7\u00fcn verilirs\u0259\u00a0dotasiya\u00a0adlan\u0131r .29) M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f g\u0259lirl\u0259r hans\u0131 g\u0259lirl\u0259rdir?m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f g\u0259lir - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 m\u00fc\u0259yy\u0259n edil\u0259n normativl\u0259r\u0259 uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rind\u0259n yerli g\u0259lirl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra formala\u015fan g\u0259lir;30) \u0130cmal b\u00fcdc\u0259 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?icmal b\u00fcdc\u0259 - d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin (b\u00fcdc\u0259d\u0259nk\u0259nar \u0259m\u0259liyyatlar da daxil olmaqla) v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lir v\u0259 x\u0259rcl\u0259rini (D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fondunun g\u0259lir v\u0259 x\u0259rcl\u0259ri istisna olmaqla) funksional v\u0259 iqtisadi t\u0259snifata uy\u011fun paraqraflar s\u0259viyy\u0259sind\u0259 \u0259ks etdir\u0259n maliyy\u0259 s\u0259n\u0259di;\u0130cmal b\u00fcdc\u0259y\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si, Sosial M\u00fcdafi\u0259 Fondunun b\u00fcdc\u0259si, Neft Fondunun b\u00fcdc\u0259si v\u0259 Nax\u00e7\u0131van MR-in b\u00fcdc\u0259si daxildir.31) N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanunla t\u0259sdiq olunan \u0259sasg\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin \u00fcmumi m\u0259bl\u0259\u011fi;vergil\u0259rin d\u0259r\u0259c\u0259l\u0259ri;m\u0259daxil m\u0259nb\u0259l\u0259ri \u00fczr\u0259 g\u0259lirl\u0259rin m\u0259bl\u0259\u011fi;m\u0259nb\u0259l\u0259r \u00fczr\u0259 qrantlar v\u0259 transfertl\u0259r;ayr\u0131-ayr\u0131 g\u0259lirl\u0259rin b\u00fcdc\u0259l\u0259r aras\u0131nda b\u00f6lg\u00fcs\u00fc v\u0259 ay\u0131rma normalar\u0131;funksional v\u0259 iqtisadi t\u0259snifata uy\u011fun olaraq paraqraflar s\u0259viyy\u0259sind\u0259 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 veril\u0259n qrantlar\u0131n, dotasiyalar\u0131n, subsidiyalar\u0131n v\u0259 subvensiyalar\u0131n m\u0259bl\u0259\u011fi;b\u00fcdc\u0259 ssudalar\u0131n\u0131n \u00fcmumi m\u0259bl\u0259\u011fi v\u0259 istiqam\u0259tl\u0259ri;daxili v\u0259 xarici d\u00f6vl\u0259t borclar\u0131n\u0131n faizl\u0259ri v\u0259 \u0259sas m\u0259bl\u0259\u011fl\u0259ri \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r;d\u00f6vl\u0259tin \u00fc\u00e7\u00fcnc\u00fc t\u0259r\u0259f qar\u015f\u0131s\u0131nda \u00f6hd\u0259liyinin yuxar\u0131 h\u0259ddi;sair beyn\u0259lxalq \u00f6hd\u0259likl\u0259rin m\u0259bl\u0259\u011fi;ehtiyat fondlar\u0131n\u0131n m\u0259bl\u0259\u011fi;daxili v\u0259 xarici d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tinin, o c\u00fcml\u0259d\u0259n b\u00fcdc\u0259 ili \u0259rzind\u0259 c\u0259lb edil\u0259n v\u0259 \u0259vv\u0259lki ill\u0259rd\u0259 al\u0131nm\u0131\u015f v\u0259 n\u00f6vb\u0259ti b\u00fcdc\u0259 ilinin sonunad\u0259k qaytar\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulan daxili v\u0259 xarici d\u00f6vl\u0259t borcunun yuxar\u0131 h\u0259dl\u0259ri (limitl\u0259ri);x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259 ard\u0131c\u0131ll\u0131\u011f\u0131;d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri;d\u00f6vl\u0259t b\u00fcdc\u0259si k\u0259sirinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t Neft Fondunun g\u0259lirl\u0259ri n\u0259z\u0259r\u0259 al\u0131nmadan icmal b\u00fcdc\u0259 k\u0259sirinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;\u0130cmal b\u00fcdc\u0259nin x\u0259rcl\u0259rinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;t\u0259sdiq olunmas\u0131 z\u0259ruri hesab edil\u0259n dig\u0259r g\u00f6st\u0259ricil\u0259r.32) N\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si hans\u0131 tarix\u0259d\u0259k m\u00fctl\u0259q t\u0259sdiq olunmal\u0131d\u0131r?15.1. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin m\u00fczakir\u0259si v\u0259 t\u0259sdiqi Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin Daxili Nizamnam\u0259sin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.15.2. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin iclas\u0131nda n\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u00fczakir\u0259sind\u0259 icra hakimiyy\u0259ti orqanlar\u0131 i\u015ftirak edir.B\u00fcdc\u0259 layih\u0259sinin m\u00fczakir\u0259si zaman\u0131 Az\u0259rbaycan Respublikas\u0131 M\u0259rk\u0259zi Bank\u0131n\u0131n \u0130dar\u0259 Hey\u0259tinin s\u0259dri qar\u015f\u0131dak\u0131 il \u00fc\u00e7\u00fcn pul siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259ri bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131 Milli M\u0259clisin\u0259 m\u0259lumat verir.Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131 \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa \u0259sas\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259sin\u0259 r\u0259y verir.15.3. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisind\u0259 cari ilin dekabr ay\u0131n\u0131n 20-d\u0259n gec olmayaraq qanunla t\u0259sdiq edilir.33) D\u00f6vl\u0259t b\u00fcdc\u0259si qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f tarix\u0259d\u0259k t\u0259sdiq olunmad\u0131qda\u0259m\u0259liyyatlar nec\u0259 h\u0259yata ke\u00e7irilir?15.4. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259si m\u00fc\u0259yy\u0259n olunmu\u015f m\u00fcdd\u0259t \u0259rzind\u0259 t\u0259sdiq olunmad\u0131qda,m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259si t\u0259sdiq olunanad\u0259k h\u0259r ay \u00fczr\u0259 \u00f6t\u0259n ilin x\u0259rcl\u0259rinin on ikid\u0259 biri q\u0259d\u0259rind\u0259 (m\u00fcdafi\u0259 olunmu\u015f x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 tam) maliyy\u0259l\u0259\u015fm\u0259nin apar\u0131lmas\u0131n\u0131n m\u00fcv\u0259qq\u0259ti qaydalar\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.Eyni qayda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n idar\u0259etm\u0259 v\u0259 \u0259m\u0259liyyat x\u0259rcl\u0259rin\u0259 d\u0259 \u015famil edilir;15.5. Cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda Qanuna \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si il\u0259 ba\u011fl\u0131 qanunvericilik t\u0259\u015f\u0259bb\u00fcs\u00fc qaydas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndi n\u0259z\u0259r\u0259 al\u0131nmaqla Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi qar\u015f\u0131s\u0131nda m\u0259s\u0259l\u0259 qald\u0131r\u0131la bil\u0259r.Bu \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 z\u0259rur\u0259tini yaratd\u0131\u011f\u0131 t\u0259qdird\u0259, bu Qanunun 23.2-ci, 23.3-c\u00fc v\u0259 23.4-c\u00fc madd\u0259l\u0259rinin m\u00fcdd\u0259alar\u0131 t\u0259tbiq olunur.34) Yerli b\u00fcdc\u0259l\u0259rin icras\u0131na kiml\u0259r n\u0259zar\u0259t edir?Yerli b\u00fcdc\u0259nin icras\u0131na, o c\u00fcml\u0259d\u0259n s\u0259rf edil\u0259n v\u0259saitin t\u0259sdiq edilmi\u015f b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rin\u0259 uy\u011funlu\u011funa b\u0259l\u0259diyy\u0259 n\u0259zar\u0259t edir v\u0259 bu m\u0259qs\u0259dl\u0259 ild\u0259 bir d\u0259f\u0259d\u0259n az olmayaraq m\u00fcst\u0259qil auditorlar\u0131 c\u0259lb edir.Qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259r\u0259 verdikl\u0259ri s\u0259lahiyy\u0259tl\u0259rin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn ay\u0131rd\u0131qlar\u0131 maliyy\u0259 v\u0259saitinin istifad\u0259sin\u0259 n\u0259zar\u0259ti h\u0259min orqanlar h\u0259yata ke\u00e7irirl\u0259r.35) D\u00f6vl\u0259t t\u0259r\u0259find\u0259n yerli b\u00fcdc\u0259l\u0259r\u0259 maliyy\u0259 d\u0259st\u0259yi hans\u0131 yollarla h\u0259yatake\u00e7irilir?Madd\u0259 32. B\u0259l\u0259diyy\u0259l\u0259rl\u0259 d\u00f6vl\u0259t hakimiyy\u0259ti orqanlar\u0131 aras\u0131nda b\u00fcdc\u0259 m\u00fcnasib\u0259tl\u0259ri36) B\u0259l\u0259diyy\u0259 orqanlar\u0131na d\u00f6vl\u0259t t\u0259r\u0259find\u0259n dotasiya n\u0259 m\u0259qs\u0259dl\u0259 verilir?yerli sosial-iqtisadi inki\u015faf proqramlar\u0131n\u0131 yerli b\u00fcdc\u0259l\u0259rin v\u0259saiti hesab\u0131na maliyy\u0259l\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olmad\u0131qda, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n dotasiya v\u0259 subvensiya ay\u0131r\u0131l\u0131r.37) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda hans\u0131 qar\u015f\u0131l\u0131ql\u0131\u0259laq\u0259 m\u00f6vcuddur?b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 - qanunvericiliy\u0259 uy\u011fun olaraq d\u00f6vl\u0259t t\u0259r\u0259find\u0259n h\u00fcquqi \u015f\u0259xs qismind\u0259 v\u0259 (v\u0259 ya) h\u00fcquqi \u015f\u0259xs yaratmadan t\u0259sis edilmi\u015f v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n k\u0259nar m\u00fcst\u0259qil b\u00fcdc\u0259y\u0259 v\u0259 ya pul v\u0259saitl\u0259rin\u0259 malik olan m\u0259qs\u0259dli d\u00f6vl\u0259t maliyy\u0259 fondlar\u0131;Madd\u0259 27. D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u025938) D\u00f6vl\u0259t borcu hans\u0131 hallarda yarana bil\u0259r?d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131n\u0131n ad\u0131ndan ba\u011flan\u0131lm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 \u00f6d\u0259nilm\u0259li olan borc;Madd\u0259 25. D\u00f6vl\u0259t borcu v\u0259 ona xidm\u0259t g\u00f6st\u0259rilm\u0259si39) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti hans\u0131 orqan h\u0259yata ke\u00e7irir?D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi v\u0259 onun Hesablama Palatas\u0131 h\u0259yata ke\u00e7irir.D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti \u00f6z s\u0259lahiyy\u0259tl\u0259ri daxilind\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 h\u0259yata ke\u00e7irir.D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n r\u0259hb\u0259rl\u0259ri onlara tabe t\u0259\u015fkilatlarda g\u0259lir v\u0259 x\u0259rcl\u0259rin m\u00fc\u0259yy\u0259n edilmi\u015f qaydada u\u00e7otunun apar\u0131lmamas\u0131 v\u0259 v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015fdiril\u0259n m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tind\u0259 maliyy\u0259 qaydalar\u0131 pozulduqda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada t\u0259dbirl\u0259r h\u0259yata ke\u00e7irir.40) \u0130cmal b\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rininauditini hans\u0131 orqan yerin\u0259 yetirir?D\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259 icmal b\u00fcdc\u0259nin g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rinin, o c\u00fcml\u0259d\u0259n b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n auditi \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131 t\u0259r\u0259find\u0259n apar\u0131l\u0131r.41) Yerli b\u00fcdc\u0259 haqq\u0131nda qanun lahiy\u0259si b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n m\u00fczakir\u0259si v\u0259t\u0259sdiqin\u0259 hans\u0131 tarix\u0259d\u0259k t\u0259qdim edilm\u0259lidir?N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn yerli b\u00fcdc\u0259 haqq\u0131nda q\u0259rar layih\u0259si m\u00fcvafiq s\u0259n\u0259dl\u0259rl\u0259 birlikd\u0259 cari ilin oktyabr\u0131n 15-d\u0259n gec olmayaraq b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n m\u00fczakir\u0259sin\u0259 v\u0259 t\u0259sdiqin\u0259 t\u0259qdim edilir.42) B\u00fcdc\u0259 sistemi haqq\u0131nda Az\u0259rbaycan Respublikas\u0131n\u0131n qanunu n\u0259 vaxt q\u0259buledilmi\u015fdir?2 iyul 2002-ci il - Bu Qanun 2003-c\u00fc il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir.43) Toplu maliyy\u0259 balans\u0131 n\u0259dir v\u0259 bu s\u0259n\u0259dd\u0259 hans\u0131 m\u0259lumatlar \u0259ks etdirilir?toplu maliyy\u0259 balans\u0131 - konkret d\u00f6vr \u00fc\u00e7\u00fcn \u00f6lk\u0259d\u0259 maliyy\u0259 v\u0259saitl\u0259rinin yaranma m\u0259nb\u0259l\u0259ri v\u0259 istifad\u0259 istiqam\u0259tl\u0259ri bar\u0259d\u0259 m\u0259lumatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n maliyy\u0259 s\u0259n\u0259di.44) B\u00fcdc\u0259 t\u0259snifat\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?b\u00fcdc\u0259 t\u0259snifat\u0131 - d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lirl\u0259rinin, x\u0259rcl\u0259rinin v\u0259 maliyy\u0259l\u0259\u015fm\u0259 m\u0259nb\u0259l\u0259rinin funksional, iqtisadi, inzibati v\u0259 dig\u0259r prinsipl\u0259r \u0259sas\u0131nda qrupla\u015fd\u0131r\u0131lmas\u0131;45) M\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hans\u0131lard\u0131r?7.1. B\u00fcdc\u0259y\u0259 daxilolmalar\u0131n v\u0259ziyy\u0259tind\u0259n as\u0131l\u0131 olmayaraq iqtisadi t\u0259snifat\u0131n a\u015fa\u011f\u0131dak\u0131 madd\u0259l\u0259ri \u00fczr\u0259 x\u0259rcl\u0259r m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hesab edilir v\u0259 onlara sekvestr t\u0259tbiq olunmur:7.1.1. \u0259m\u0259k haqq\u0131;7.1.2. \u0259m\u0259k haqq\u0131na \u00fcst\u0259lik;7.1.3. pensiya, ba\u015fqa sosial m\u00fcavin\u0259tl\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r;7.1.4. d\u00f6vl\u0259tin daxili v\u0259 xarici borclar\u0131na xidm\u0259tl\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r;7.1.5. h\u0259r il \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanuna uy\u011fun olaraq m\u00fcdafi\u0259 olunmas\u0131 z\u0259ruri say\u0131lan dig\u0259r madd\u0259l\u0259r \u00fczr\u0259 x\u0259rcl\u0259r.46) D\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u0259qs\u0259di n\u0259dir?Az\u0259rbaycan Respublikas\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u0259qs\u0259di\u00f6lk\u0259nin iqtisadi, sosial v\u0259 dig\u0259r strateji proqramlar\u0131n\u0131n v\u0259 probleml\u0259rinin h\u0259lli,d\u00f6vl\u0259tin funksiyalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada maliyy\u0259 v\u0259saitinin toplanmas\u0131n\u0131 v\u0259 istifad\u0259sini t\u0259min etm\u0259kdir.47) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birlikd\u0259 haz\u0131rlan\u0131b t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r hans\u0131lard\u0131r?Cari ilin aprel ay\u0131n\u0131n 15-d\u0259k m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n n\u00f6vb\u0259ti il \u00fc\u00e7\u00fcnd\u00f6vl\u0259t b\u00fcdc\u0259sinin ilkin layih\u0259si,b\u00fcdc\u0259-vergi siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259ri,b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n b\u00f6lm\u0259l\u0259ri s\u0259viyy\u0259sind\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259rin yuxar\u0131 h\u0259ddi,d\u00f6vl\u0259t borclar\u0131, prioritet x\u0259rcl\u0259r,n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il \u00fc\u00e7\u00fcn icmal b\u00fcdc\u0259 proqnozu (b\u00fcdc\u0259 qaydas\u0131na uy\u011fun hesablanm\u0131\u015f icmal b\u00fcdc\u0259nin x\u0259rcl\u0259rinin yuxar\u0131 h\u0259ddi d\u0259 daxil olmaqla),d\u00f6vl\u0259t b\u00fcdc\u0259sinin t\u0259rtibi v\u0259 icras\u0131 prosesi \u00fc\u00e7\u00fcn z\u0259ruri olan qanunvericilik aktlar\u0131n\u0131n layih\u0259l\u0259ri v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n d\u00f6vl\u0259t investisiya proqram\u0131n\u0131n ilkin layih\u0259si m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na t\u0259qdim olunur.48) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabatlar n\u0259 vaxt t\u0259rtib olunur?D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabat hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 25-d\u0259k t\u0259rtib olunur, m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131na t\u0259qdim edilir.Hesabatda d\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 funksional v\u0259 iqtisadi t\u0259snifat \u0259sas\u0131nda ilin \u0259vv\u0259lind\u0259n artan yekunla \u0259ks etdirilir.49) B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si hans\u0131 m\u0259nb\u0259l\u0259r hesab\u0131na h\u0259yata ke\u00e7iril\u0259bil\u0259r?B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fm\u0259si d\u00f6vl\u0259t borcu, kredit v\u0259 dig\u0259r m\u0259nb\u0259l\u0259r hesab\u0131na h\u0259yata ke\u00e7irilir.50) Yerli b\u00fcdc\u0259 x\u0259rcl\u0259rini hans\u0131 yolla maliyy\u0259l\u0259\u015fdir\u0259 bil\u0259r?Yerli g\u0259lirDotasiyaSubvensiya v\u0259 ssuda51) Ya\u015fay\u0131\u015f minumumundan hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur?ya\u015fay\u0131\u015f minimumu\u00a0- minimum istehlak s\u0259b\u0259tinin d\u0259y\u0259ri v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259rin c\u0259mind\u0259n ibar\u0259t sosial norma;2.0. Ya\u015fay\u0131\u015f minimumundan a\u015fa\u011f\u0131dak\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur:2.0.1. azt\u0259minatl\u0131 ail\u0259l\u0259r\u0259 \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n g\u00f6st\u0259rilm\u0259si sisteminin formala\u015fd\u0131r\u0131lmas\u0131nda v\u0259 t\u0259tbiqind\u0259;2.0.2. azt\u0259minatl\u0131 ail\u0259l\u0259rin rifah\u0131n\u0131n y\u00fcks\u0259ldilm\u0259si konsepsiyas\u0131n\u0131n v\u0259 D\u00f6vl\u0259t Proqramlar\u0131n\u0131n haz\u0131rlanmas\u0131nda;2.0.3. \u0259halinin h\u0259yat s\u0259viyy\u0259sinin qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131nda;2.0.4. fiziki \u015f\u0259xsl\u0259rin g\u0259lirl\u0259rinin vergiy\u0259 v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259r\u0259 c\u0259lb edilm\u0259y\u0259n h\u0259ddinin \u0259sasland\u0131r\u0131lmas\u0131nda;2.0.5. \u0259halinin pul g\u0259lirl\u0259rinin v\u0259 \u0259man\u0259tl\u0259rinin indeksl\u0259\u015fdirilm\u0259si \u00fczr\u0259\u00a0t\u0259dbirl\u0259rin i\u015fl\u0259nib haz\u0131rlanmas\u0131nda v\u0259 h\u0259yata ke\u00e7irilm\u0259sind\u0259;2.0.6. d\u00f6vl\u0259t b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n, qanunvericilikl\u0259 t\u0259nziml\u0259n\u0259n qiym\u0259t v\u0259 tarifl\u0259rin formala\u015fd\u0131r\u0131lmas\u0131nda.52) Minumum istehlak s\u0259b\u0259ti n\u0259dir v\u0259 t\u0259rkibi nec\u0259 formala\u015fd\u0131r\u0131l\u0131r?minimum istehlak s\u0259b\u0259ti\u00a0- insan\u0131n sa\u011flaml\u0131\u011f\u0131n\u0131n v\u0259 h\u0259yat f\u0259aliyy\u0259tinin minimum s\u0259viyy\u0259si \u00fc\u00e7\u00fcn z\u0259ruri olan \u0259rzaq, qeyri-\u0259rzaq mallar\u0131 v\u0259 xidm\u0259tl\u0259rin elmi normalar \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilmi\u015f toplusu;Minimum istehlak s\u0259b\u0259ti \u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259, bir n\u0259f\u0259rin v\u0259 ya ail\u0259nin x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 a\u015fa\u011f\u0131dak\u0131 t\u0259rkibd\u0259 formala\u015fd\u0131r\u0131l\u0131r:\u0259rzaq m\u0259hsullar\u0131n\u0131n minimum toplusu;f\u0259rdi v\u0259 ail\u0259vi istifad\u0259 olunan qeyri-\u0259rzaq mallar\u0131n\u0131n minimum toplusu (geyim, ayaqqab\u0131 v\u0259 d\u0259ft\u0259rxana l\u0259vazimatlar\u0131, t\u0259s\u0259rr\u00fcfat, m\u0259d\u0259ni-m\u0259i\u015f\u0259t,\u00a0sanitariya \u0259\u015fyalar\u0131, d\u0259rmanlar v\u0259 s.);xidm\u0259tl\u0259rin minimum toplusu (m\u0259nzil-kommunal, n\u0259qliyyat, rabit\u0259,\u00a0m\u0259i\u015f\u0259t, t\u0259hsil, m\u0259d\u0259ni-maarif, m\u00fcalic\u0259-istirah\u0259t xidm\u0259tl\u0259ri v\u0259 s.).Minimum istehlak s\u0259b\u0259tinin t\u0259rkibi d\u00f6vl\u0259t\u00a0elmi m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n\u0131n, qeyri-h\u00f6kum\u0259t t\u0259\u015fkilatlar\u0131n\u0131n i\u015ftirak\u0131 il\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n \u00fc\u00e7 ild\u0259 bir d\u0259f\u0259d\u0259n az olmayaraq m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir.53) Minumum \u0259m\u0259k haqq\u0131 n\u0259dir v\u0259 \u00f6lk\u0259mizd\u0259 haz\u0131rda minimum \u0259m\u0259k haqq\u0131 n\u0259q\u0259d\u0259rdir?Az\u0259rbaycanda\u00a0minimum \u0259m\u0259khaqq\u0131 \u2013 qanunvericilikl\u0259 ixtisass\u0131z \u0259m\u0259y\u0259 v\u0259 xidm\u0259t\u0259 g\u00f6r\u0259 ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n \u0259n a\u015fa\u011f\u0131 s\u0259viyy\u0259sini m\u00fc\u0259yy\u0259n ed\u0259n sosial normativdir.Az\u0259rbaycanda minimum \u0259m\u0259khaqq\u0131 \u00f6lk\u0259 prezidenti t\u0259r\u0259find\u0259n t\u0259yin olunur.2010-2022-ci ill\u0259r \u0259rzind\u0259 Az\u0259rbaycanda minimum \u0259m\u0259khaqq\u0131n\u0131n d\u0259yi\u015fm\u0259 dinamikas\u0131:2010-cu ilin sentyabr\u0131ndan - 85\u00a0AZN2011-ci ilin dekabr\u0131ndan - 93,50\u00a0AZN2013-c\u00fc ilin sentyabr\u0131ndan - 105\u00a0AZN2017-ci ilin yanvar\u0131ndan - 116\u00a0AZN2018-ci ilin yanvar\u0131ndan - 130\u00a0AZN2019-cu ilin mart\u0131ndan - 180\u00a0AZN2019-cu ilin sentyabr\u0131ndan - 250\u00a0AZN2022-ci il yanvar\u0131n 1-d\u0259n - 300\u00a0AZN54) \u018fm\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r qrupuna kiml\u0259r daxildir?\u0259m\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r\u0259lilliyi olan \u015f\u0259xsl\u0259r\u201c\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 7-ci v\u0259 8-ci madd\u0259l\u0259ri il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f ya\u015f h\u0259ddin\u0259 \u00e7atan \u015f\u0259xsl\u0259r,v\u0259fat etmi\u015f \u015f\u0259xsin18 ya\u015f\u0131na \u00e7atmam\u0131\u015f (\u0259yani t\u0259hsil alanlar t\u0259hsili bitir\u0259n\u0259d\u0259k, lakin 23 ya\u015fdan \u00e7ox olmamaqla),yaxud 18 ya\u015f\u0131na \u00e7atanad\u0259k\u00a0\u0259lilliyi\u00a0m\u00fc\u0259yy\u0259n olunmu\u015f 18 ya\u015f\u0131ndan yuxar\u0131\u00a0\u0259lilliyi olan\u00a0\u00f6vladlar\u0131.55) Sosial m\u00fcavin\u0259t n\u0259dir v\u0259 n\u00f6vl\u0259ri hans\u0131lard\u0131r?sosial m\u00fcavin\u0259tl\u0259r- bu Qanunla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada ayr\u0131-ayr\u0131 kateqoriya \u015f\u0259xsl\u0259r\u0259 sosial yard\u0131m g\u00f6st\u0259rilm\u0259si m\u0259qs\u0259dil\u0259 ayl\u0131q v\u0259 ya bird\u0259f\u0259lik \u00f6d\u0259nil\u0259n pul v\u0259saiti;ayl\u0131q m\u00fcavin\u0259tl\u0259r:d\u00f6vl\u0259t qulluq\u00e7ular\u0131na \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t;ya\u015fa g\u00f6r\u0259 m\u00fcavin\u0259t;ail\u0259 ba\u015f\u00e7\u0131s\u0131n\u0131 itirm\u0259y\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t;m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f b\u0259zi kateqoriya \u015f\u0259xsl\u0259r\u0259 kommunal, n\u0259qliyyat v\u0259 dig\u0259r xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t;3 ya\u015f\u0131nad\u0259k u\u015fa\u011fa qullu\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t;m\u00fcdd\u0259tli h\u0259qiqi h\u0259rbi xidm\u0259t h\u0259rbi qulluq\u00e7ular\u0131n\u0131n u\u015faqlar\u0131na m\u00fcavin\u0259t;valideynl\u0259rini itirmi\u015f v\u0259 valideyn himay\u0259sind\u0259n m\u0259hrum olmu\u015f u\u015faqlar\u0131n q\u0259yyumlar\u0131na (himay\u0259\u00e7il\u0259rin\u0259) m\u00fcavin\u0259t;1 ya\u015f\u0131nad\u0259k u\u015fa\u011f\u0131 olan azt\u0259minatl\u0131 ail\u0259l\u0259r\u0259 m\u00fcavin\u0259t;v\u0259fat etmi\u015f Az\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin arvad\u0131na (\u0259rin\u0259) v\u0259 ya \u00f6hd\u0259sind\u0259 olan u\u015fa\u011f\u0131na \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin v\u0259 onun ail\u0259 \u00fczvl\u0259rinin t\u0259minat\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiya Qanununa \u0259sas\u0259n \u00f6d\u0259nil\u0259n m\u00fcavin\u0259t;be\u015fd\u0259n \u00e7ox u\u015fa\u011f\u0131 olan qad\u0131nlara m\u00fcavin\u0259t;\u00f6vladl\u0131\u011fa g\u00f6t\u00fcr\u00fcl\u0259n u\u015fa\u011fa, o c\u00fcml\u0259d\u0259n\u00a018 ya\u015f\u0131nad\u0259k \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f\u00a0u\u015fa\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t.Bird\u0259f\u0259lik m\u00fcavin\u0259tl\u0259r:radiasiya\u00a0q\u0259zas\u0131 n\u0259tic\u0259sind\u0259 z\u0259r\u0259r \u00e7\u0259kmi\u015f\u00a0\u015f\u0259xsl\u0259r\u0259 h\u0259r il m\u00fcalic\u0259 \u00fc\u00e7\u00fcn m\u00fcavin\u0259t;u\u015fa\u011f\u0131n anadan olmas\u0131na g\u00f6r\u0259 m\u00fcavin\u0259t:d\u0259fn \u00fc\u00e7\u00fcn m\u00fcavin\u0259t.56) \u018fcn\u0259bil\u0259r v\u0259 ya v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r hans\u0131 m\u00fcavin\u0259ti ala bilm\u0259zl\u0259r?Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 ba\u015fqa hal n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 daimi ya\u015fayan v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r v\u0259 \u0259cn\u0259bil\u0259r, bu Qanunun 4.0.1.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u00fcavin\u0259t istisna olmaqla, bu Qanunla Az\u0259rbaycan Respublikas\u0131 v\u0259t\u0259nda\u015flar\u0131 \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f \u015f\u0259rtl\u0259rl\u0259 v\u0259 qaydada ayl\u0131q v\u0259 bird\u0259f\u0259lik m\u00fcavin\u0259t almaq h\u00fcququna malikdirl\u0259r.- d\u00f6vl\u0259t qulluq\u00e7ular\u0131na \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t;- ala bilm\u0259zl\u0259r57) Bird\u0259f\u0259lik m\u00fcavin\u0259tl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da58) M\u00fcavin\u0259tin t\u0259yin olunmas\u0131 \u015f\u0259rtl\u0259ri hans\u0131lard\u0131r v\u0259 ya hans\u0131 hallarda t\u0259yin edilir?59) Ya\u015fa g\u00f6r\u0259 m\u00fcavin\u0259t hans\u0131 hallarda t\u0259yin edilir?60) Ayl\u0131q m\u00fcavinatl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da61) D\u0259fn \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcavin\u0259ti kiml\u0259r ala bil\u0259r?62) D\u00f6vl\u0259t qulluq\u00e7usuna veril\u0259n \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t hans\u0131 hallarda dayand\u0131r\u0131la bil\u0259r?63) Ya\u015fa g\u00f6r\u0259 verilmi\u015f m\u00fcavin\u0259t hans\u0131 hallarda dayand\u0131r\u0131l\u0131r?64) Sad\u0259l\u0259\u015fdirilmi\u015f vergi v\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisi hans\u0131 hallarda t\u0259tbiq edilir?65) \u0130nflyasiya n\u0259dir v\u0259 onu yaradan amill\u0259r hans\u0131lard\u0131r?66) Subsidiya n\u0259dir?67) B\u00fcdc\u0259 sisteminin vahidliyi v\u0259 m\u00fcst\u0259qilliyi dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?B\u00fcdc\u0259 sisteminin vahidliyi b\u00fcdc\u0259nin formala\u015fmas\u0131n\u0131n vahid h\u00fcquqi bazas\u0131 il\u0259, vahid b\u00fcdc\u0259 t\u0259snifat\u0131 v\u0259 b\u00fcdc\u0259 s\u0259n\u0259dl\u0259ri formas\u0131ndan istifad\u0259 edilm\u0259kl\u0259, b\u00fcdc\u0259 prosesinin raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f prinsipl\u0259ri il\u0259, vahid sosial iqtisadi v\u0259 vergi siyas\u0259ti il\u0259 t\u0259min edilir.Taml\u0131q prinsipi o dem\u0259kdir ki, b\u00fcdc\u0259 sisteminin h\u0259r bir h\u0259lq\u0259sind\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259r onlar\u0131n h\u0259cmind\u0259 tam \u0259ks olunmal\u0131d\u0131r.Reall\u0131q- b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rinin h\u0259qiqiliyini g\u00f6st\u0259rir.A\u015fkarl\u0131q prinsipi- t\u0259sdiq edilmi\u015f b\u00fcdc\u0259l\u0259ri v\u0259 onlar\u0131n icras\u0131 haqq\u0131nda hesabat\u0131 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentinin g\u00f6nd\u0259ri\u015fini k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 d\u0259rc edilm\u0259sini t\u0259l\u0259b edir.B\u00fcdc\u0259nin m\u00fcst\u0259qilliyi- g\u0259lirl\u0259rin x\u00fcsusi m\u0259nb\u0259l\u0259rinin v\u0259 onlar\u0131n istifad\u0259 edilm\u0259si istiqam\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si h\u00fcquqi il\u0259 t\u0259min edilir.G\u0259lirl\u0259rin x\u00fcsusi m\u0259nb\u0259l\u0259rin\u0259h\u0259r bir b\u00fcdc\u0259 s\u0259viyy\u0259si \u00fc\u00e7\u00fcn qanunla g\u0259lir m\u0259nb\u0259yinin t\u0259hkim edilm\u0259si,t\u0259nziml\u0259yici g\u0259lirl\u0259rd\u0259n ay\u0131rma,Az\u0259rbaycan Respublikas\u0131n\u0131n subyektl\u0259ri v\u0259 yerli \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 s\u0259lahiyy\u0259tli orqanlar\u0131 t\u0259r\u0259find\u0259n m\u00fcst\u0259qil olaraq m\u00fc\u0259yy\u0259n edil\u0259n \u0259lav\u0259 m\u0259nb\u0259l\u0259r aiddir68) Sekvestr n\u0259dir v\u0259 n\u0259 zaman t\u0259tbiq edilir?Madd\u0259 23. D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lma v\u0259 x\u0259rcl\u0259r\u0259 sekvestr t\u0259tbiq olunmas\u013169) \u00dcmumi daxili m\u0259hsul n\u0259dir v\u0259 onun hesablanmas\u0131 metodlar\u0131 hans\u0131lard\u0131r?\u00dcmumi daxili m\u0259hsul (\u00dcDM) \u2013\u00a0bir il \u0259rzind\u0259 iqtisadiyyatda (\u00f6lk\u0259 daxilind\u0259) istehsal olunan b\u00fct\u00fcn mal v\u0259 xidm\u0259tl\u0259rin m\u0259cmu bazar qiym\u0259tidir.\u00dcDM \u00f6lk\u0259 iqtisadiyyat\u0131n\u0131n inki\u015faf\u0131n\u0131n \u0259sas g\u00f6st\u0259ricisidir. \u00dcDM art\u0131rsa, dem\u0259k ki, \u00f6lk\u0259 iqtisadiyyat\u0131 da inki\u015faf edir. \u0130qtisadiyyat\u0131n ayr\u0131-ayr\u0131 sah\u0259l\u0259ri \u00fczr\u0259 \u00dcDM hesablad\u0131qda, onlardan hans\u0131larda artma, hans\u0131larda is\u0259 azalma oldu\u011funu \u00f6yr\u0259nm\u0259k m\u00fcmk\u00fcnd\u00fcr.\u00dcDM-ni m\u00fc\u0259yy\u0259n bir valyutada (m\u0259s\u0259l\u0259n, dollarla) hesablamaqla m\u00fcxt\u0259lif \u00f6lk\u0259l\u0259rin iqtisadiyyatlar\u0131n\u0131 m\u00fcqayis\u0259 etm\u0259k olar.\u0130stifad\u0259 s\u0259hvl\u0259ri\u00dcDM-ni b\u0259z\u0259n \u00dcMM (\u00fcmumi milli m\u0259hsul) il\u0259 qar\u0131\u015fd\u0131r\u0131l\u0131r. \u00dcDM-d\u0259n f\u0259rqli olaraq, \u00dcMM faktiki i\u015f yerind\u0259n as\u0131l\u0131 olmayaraq \u0259yal\u0259t \u0259razisind\u0259 qeydiyyatdan ke\u00e7mi\u015f \u015firk\u0259tl\u0259rin yaratd\u0131\u011f\u0131 mal v\u0259 xidm\u0259tl\u0259rin d\u0259y\u0259rini g\u00f6st\u0259rir. Lakin iqtisad\u00e7\u0131lar bu termind\u0259n daha az istifad\u0259 edirl\u0259r.N\u00fcanslar\u00dcDM-ni hesablama\u011f\u0131n \u00fc\u00e7 yolu var:1. G\u0259lirl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul qazan\u0131l\u0131b. Bu halda t\u0259\u015fkilat\u0131n \u00fcmumi m\u0259nf\u0259\u0259ti, \u0259mlak kiray\u0259sind\u0259n g\u0259l\u0259n g\u0259lirl\u0259r, amortizasiyan\u0131, kapital qoyulu\u015flar\u0131ndan g\u0259l\u0259n g\u0259lir, idxal v\u0259 istehsal vergil\u0259ri toplan\u0131r.2. X\u0259rcl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul x\u0259rcl\u0259nib. \u0130stehsal\u0131n modernl\u0259\u015fdirilm\u0259si, d\u00f6vl\u0259t x\u0259rcl\u0259ri v\u0259 xalis ixrac da buraya daxildir.3. \u018flav\u0259 d\u0259y\u0259r \u00fcsulu \u2013 \u00f6lk\u0259d\u0259 mal v\u0259 xidm\u0259t istehsal\u0131 il\u0259 istehlak qiym\u0259tl\u0259ri aras\u0131ndak\u0131 f\u0259rq.\u00dcDM bir s\u0131ra g\u0259lirl\u0259ri n\u0259z\u0259r\u0259 alm\u0131r:\u2013 qiym\u0259tli ka\u011f\u0131zlarla \u0259m\u0259liyyatlardan \u0259ld\u0259 edil\u0259n g\u0259lir;\u2013 d\u00f6vl\u0259tin t\u0259m\u0259nnas\u0131z x\u0259rcl\u0259ri (pensiyalar, m\u00fcavin\u0259tl\u0259r, t\u0259qa\u00fcdl\u0259r, subsidiyalar v\u0259 s.);\u2013 h\u0259diyy\u0259l\u0259r, xeyriyy\u0259\u00e7ilik;\u2013 ikinci \u0259l mallar\u0131n\u0131n yenid\u0259n sat\u0131\u015f\u0131.\u00dcDM-nin \u0259sas iki n\u00f6v\u00fc var:1. Nominal \u00dcDM \u2013\u00a0N\u0259z\u0259rd\u0259n ke\u00e7iril\u0259n d\u00f6vr\u00fcn qiym\u0259tl\u0259rind\u0259 \u00dcDM-in h\u0259cmi. Bu halda g\u00f6st\u0259rici bazar qiym\u0259tind\u0259n as\u0131l\u0131d\u0131r v\u0259 istehsal eyni s\u0259viyy\u0259d\u0259 qald\u0131\u011f\u0131 halda (m\u0259s\u0259l\u0259n, inflyasiya \u015f\u0259raitind\u0259) arta bil\u0259r.2. Real \u00dcDM \u2013\u00a0istehsal h\u0259cmind\u0259ki d\u0259yi\u015fikliyi \u0259ks etdirir v\u0259 \u0259vv\u0259lki d\u00f6vr\u00fcn qiym\u0259tl\u0259ri \u0259sas\u0131nda hesablan\u0131r. M\u0259s\u0259l\u0259n, 2020 v\u0259 2019-cu ill\u0259rd\u0259 \u00dcDM-in nec\u0259 d\u0259yi\u015fdiyini m\u00fcqayis\u0259 etm\u0259k ist\u0259yirsinizs\u0259, 2019-cu ilin qiym\u0259tl\u0259ri \u0259sas\u0131nda 2020-ci ild\u0259 istehsal f\u0259rqin\u0259 bax\u0131r\u0131q.70) Ya\u015fay\u0131\u015f minumu, ehtiyac meyar\u0131 n\u0259dir? Cari il v\u0259 \u0259vv\u0259lki ild\u0259 bug\u00f6st\u0259ricil\u0259r \u0259m\u0259k qabiliyy\u0259tli \u0259hali, i\u015fsizl\u0259r v\u0259 u\u015faqlar \u00fc\u00e7\u00fcn n\u0259 q\u0259d\u0259rolmu\u015fdur? Bu sual\u0131 m\u00fctl\u0259q \u00f6yr\u0259nin.ehtiyac meyar\u0131\u00a0- \u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumundan as\u0131l\u0131 olaraq \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birg\u0259 h\u0259r il \u00fc\u00e7\u00fcn t\u0259sdiq olunan h\u0259dd.\u00d6lk\u0259 \u00fczr\u0259 t\u0259sdiq edilmi\u015f ya\u015fay\u0131\u015f minimumu \u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin, m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin,\u00a0dig\u0259r \u00f6d\u0259ni\u015fl\u0259rin v\u0259 \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 ehtiyac meyar\u0131n\u0131n\u00a0m\u00fc\u0259yy\u0259n edilm\u0259sinin \u0259sas\u0131n\u0131 t\u0259\u015fkil edir.M\u00fclkiyy\u0259t formas\u0131ndan as\u0131l\u0131 olmayaraq m\u00fc\u0259ssis\u0259, idar\u0259 v\u0259 t\u0259\u015fkilatlar\u00a0ixtisass\u0131z \u0259m\u0259kl\u0259 m\u0259\u015f\u011ful olan i\u015f\u00e7il\u0259rin\u0259 \u0259m\u0259khaqq\u0131n\u0131 minimum \u0259m\u0259khaqq\u0131\u00a0m\u0259bl\u0259\u011find\u0259n az olmayaraq \u00f6d\u0259m\u0259lidir.\u00d6lk\u0259 \u00fczr\u0259 \u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin,\u00a0m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin\u00a0, \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 ehtiyac meyar\u0131n\u0131n h\u0259ddinin\u00a0m\u0259bl\u0259\u011finin ya\u015fay\u0131\u015f minimumuna nisb\u0259ti h\u0259r il m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n\u00a0m\u00fc\u0259yy\u0259n edilir.Az\u0259rbaycan Respublikas\u0131nda minimum \u0259m\u0259khaqq\u0131\u00a0, ehtiyac meyar\u0131n\u0131n h\u0259ddi\u00a0m\u0259rh\u0259l\u0259l\u0259rl\u0259 \u00f6lk\u0259 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumu s\u0259viyy\u0259sin\u0259 y\u00fcks\u0259ldilir.\u018fm\u0259k pensiyalar\u0131 \\\"\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda\\\" Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq art\u0131r\u0131l\u0131r v\u0259 indeksl\u0259\u015fdirilir.Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 94-c\u00fc madd\u0259sinin I hiss\u0259sinin 16-c\u0131 b\u0259ndini r\u0259hb\u0259r tutaraq\u00a0q\u0259rara al\u0131r:Madd\u0259 1.\u00a0Ehtiyac meyar\u0131n\u0131n h\u0259ddi\u00dcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 2022-ci il \u00fc\u00e7\u00fcn ehtiyac meyar\u0131n\u0131n h\u0259ddi 200 manat m\u0259bl\u0259\u011find\u0259 t\u0259sdiq edilsin.Madd\u0259 2.\u00a0Qanunun q\u00fcvv\u0259y\u0259 minm\u0259siBu Qanun 2022-ci il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir.2022-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu\u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumunun m\u0259bl\u0259\u011fi 210 manat,\u0259m\u0259k qabiliyy\u0259tli \u0259hali \u00fc\u00e7\u00fcn 220 manat,pensiya\u00e7\u0131lar \u00fc\u00e7\u00fcn 176 manat,u\u015faqlar \u00fc\u00e7\u00fcn 193 manat m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilir.2021-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu:\u00f6lk\u0259 \u00fczr\u0259 196 manat,\u0259m\u0259k qabiliyy\u0259tli \u0259hali \u00fc\u00e7\u00fcn 207 manat,pensiya\u00e7\u0131lar \u00fc\u00e7\u00fcn 162 manat,u\u015faqlar \u00fc\u00e7\u00fcn 175 manat m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilsin.71) B\u00fcdc\u0259 sisteminin \u0259sas\u0131n\u0131 hans\u0131 b\u00fcdc\u0259l\u0259r t\u0259\u015fkil edir?72) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?73) D\u00f6vl\u0259t borcu kim t\u0259r\u0259find\u0259n idar\u0259 olunur?d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 \u00f6d\u0259nilm\u0259li olan borc;daxili d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;xarici d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n qeyri-rezidentl\u0259ri il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;d\u00f6vl\u0259t z\u0259man\u0259ti \u2013 \u0259sas borcalan g\u00f6t\u00fcrd\u00fcy\u00fc borcu borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f qaytar\u0131lma \u015f\u0259rtl\u0259rin\u0259 v\u0259 m\u00fcdd\u0259t\u0259 uy\u011fun olaraq borcver\u0259n\u0259 qaytarmad\u0131qda, h\u0259min borc \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin borcver\u0259n qar\u015f\u0131s\u0131nda tam v\u0259 ya qism\u0259n yerin\u0259 yetirilm\u0259sin\u0259 dair Az\u0259rbaycan Respublikas\u0131n\u0131n bu Qanunla m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f qaydada \u00fcz\u0259rin\u0259 g\u00f6t\u00fcrd\u00fcy\u00fc maliyy\u0259 \u00f6hd\u0259liyi;d\u00f6vl\u0259t borcalmas\u0131 \u2013 Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan qaytar\u0131lma \u015f\u0259rtl\u0259ri Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri v\u0259 qeyri-rezidentl\u0259ri olan borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla m\u00fc\u0259yy\u0259n m\u00fcdd\u0259t\u0259 maliyy\u0259 v\u0259saitinin c\u0259lb edilm\u0259si;\u00a0D\u00f6vl\u0259t borcalmalar\u0131\u00f6lk\u0259nin sosial-iqtisadi inki\u015faf\u0131na y\u00f6n\u0259ldilmi\u015f proqramlar\u0131n h\u0259yata ke\u00e7irilm\u0259sini t\u0259min etm\u0259k,d\u00f6vl\u0259t b\u00fcdc\u0259sinin k\u0259sirini \u00f6rtm\u0259k,d\u00f6vl\u0259t investisiyalar\u0131n\u0131 maliyy\u0259l\u0259\u015fdirm\u0259k v\u0259Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n dig\u0259r m\u0259s\u0259l\u0259l\u0259rin h\u0259lli m\u0259qs\u0259dil\u0259 h\u0259yata ke\u00e7irilir.D\u00f6vl\u0259t borcu m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n idar\u0259 olunur.Az\u0259rbaycan Respublikas\u0131n\u0131n Maliyy\u0259 Nazirliyi yan\u0131nda D\u00f6vl\u0259t Borcunun v\u0259 Maliyy\u0259 \u00d6hd\u0259likl\u0259rinin \u0130dar\u0259 Edilm\u0259si Agentliyi \u201cD\u00f6vl\u0259t borcu haqq\u0131nda\u201d v\u0259 \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131na, Az\u0259rbaycan Respublikas\u0131 Prezidentinin m\u00fcvafiq aktlar\u0131na uy\u011fun olaraq, d\u00f6vl\u0259t borcalmalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259sini t\u0259min ed\u0259n, d\u00f6vl\u0259t borcunun v\u0259 maliyy\u0259 \u00f6hd\u0259likl\u0259rinin idar\u0259 olunmas\u0131n\u0131, d\u00f6vl\u0259t borcunun t\u0259krar maliyy\u0259l\u0259\u015fdirilm\u0259sini h\u0259yata ke\u00e7ir\u0259n, vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131 v\u0259 \u201cD\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fondu\u201dnun v\u0259saitini idar\u0259etm\u0259y\u0259 ver\u0259n v\u0259 ya idar\u0259 ed\u0259n, d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tl\u0259rinin v\u0259 xarici d\u00f6vl\u0259tl\u0259rin Az\u0259rbaycan Respublikas\u0131na olan borcunun reyestrini aparan, habel\u0259 d\u00f6vl\u0259t qiym\u0259tli ka\u011f\u0131zlar\u0131n\u0131n emissiyas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyinin strukturuna daxil olan qurumdur.74) \u018fsas makroiqtisadi g\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?Klassik m\u0259\u2019nada iqtisadiyyat \u2013 insanlar\u0131n qeyri-m\u0259hdud t\u0259l\u0259bat\u0131n\u0131n m\u0259hdud t\u0259bii v\u0259 istehsal imkanlar\u0131 il\u0259 \u00f6d\u0259nilm\u0259si probleml\u0259rini h\u0259ll etm\u0259y\u0259 \u00e7al\u0131\u015fan elm v\u0259 praktiki f\u0259aliyy\u0259t sah\u0259sidir.B\u00fct\u00f6vl\u00fckd\u0259 iqtisadiyyat iki b\u00f6y\u00fck b\u00f6lm\u0259y\u0259 ayr\u0131l\u0131r: mikroiqtisadiyyat v\u0259 makroiqtisadiyyat.Mikroiqtisadiyyat \u2013 ayr\u0131-ayr\u0131 iqtisadi elementl\u0259rin iqtisadi davran\u0131\u015f\u0131n\u0131 \u00f6yr\u0259nir. Bel\u0259 elementl\u0259r\u0259 ev t\u0259s\u0259rr\u00fcfatlar\u0131, firmalar sah\u0259l\u0259r v\u0259 konkret bazarlar aiddir.Makroiqtisadiyyat is\u0259 \u0259ksin\u0259 iqtisadiyyat\u0131n b\u00fct\u00f6vl\u00fckd\u0259 f\u0259aliyy\u0259tini t\u0259nziml\u0259yir.Milli Hesablar Sistemi (MHS)makroiqtisadi g\u00f6st\u0259ricil\u0259ri t\u0259svir v\u0259 t\u0259hlil etm\u0259k \u00fc\u00e7\u00fcn qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259d\u0259 olan ikit\u0259r\u0259fli g\u00f6st\u0259ricil\u0259r sistemidir.Milli Hesablar Sisteminin (MHS) qurulmas\u0131 metodologiyas\u0131nda anlay\u0131\u015f, kateqoriya v\u0259 t\u0259rifl\u0259rd\u0259n geni\u015f istifad\u0259 olunur. Milli Hesablar Sistemi bax\u0131m\u0131ndan t\u0259krar istehsal prosesinin qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259sini, iqtisadiyyat\u0131n dinamikas\u0131n\u0131 t\u0259hlil ed\u0259rk\u0259n \u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n istifad\u0259 olunur.Milli Hesablar Sistemind\u0259 \u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n biri \u00dcMM v\u0259 \u00dcDM-dur.75) Hans\u0131 m\u00fcavin\u0259tl\u0259r m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta vasit\u0259l\u0259ri hesab\u0131na \u00f6d\u0259nilir?76) \u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131n\u0131 izah edin.\u018fDV-nin d\u0259r\u0259c\u0259si h\u0259r vergi tutulan \u0259m\u0259liyyat\u0131n v\u0259 h\u0259r vergi tutulan idxal\u0131n d\u0259y\u0259rinin 18 faizidir.Vergi tutulan d\u00f6vriyy\u0259 hesabat d\u00f6vr\u00fc \u0259rzind\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131n \u00fcmumi d\u0259y\u0259rind\u0259n ibar\u0259tdir.\u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131 Az\u0259rbaycan Respublikas\u0131 \u0259razisin\u0259 g\u0259tiril\u0259n mallara v\u0259 n\u0259qliyyat vasit\u0259l\u0259rin\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 \u00fc\u00e7\u00fcn mal\u0131n g\u00f6mr\u00fck d\u0259y\u0259rinin v\u0259 g\u00f6mr\u00fck r\u00fcsumunun c\u0259mi, aksiz\u0259 d\u00fc\u015f\u0259n mallar \u00fc\u00e7\u00fcn is\u0259 h\u0259m\u00e7inin aksiz m\u0259bl\u0259\u011finin c\u0259mi \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.Mallar\u0131n g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259si zaman\u0131 m\u00fc\u0259yy\u0259n edilmi\u015f g\u00f6mr\u00fck d\u0259y\u0259rini G, g\u00f6mr\u00fck r\u00fcsumunu R, aksiz m\u0259bl\u0259\u011fini A h\u0259rfi il\u0259 i\u015far\u0259 ets\u0259k, onda \u0259lav\u0259 d\u0259y\u0259r vergisinin m\u0259bl\u0259\u011fi a\u015fa\u011f\u0131dak\u0131 qaydada hesablanacaqd\u0131r: \u018fDV= (G+R+A) x 18) \u00d6lk\u0259mizd\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin normalar\u0131 n\u0259 q\u0259d\u0259rdir?Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin 1 g\u00fcnl\u00fck normas\u0131Bak\u0131 \u015f\u0259h\u0259rind\u0259 90,0 manat,G\u0259nc\u0259, Sumqay\u0131t v\u0259 Nax\u00e7\u0131van \u015f\u0259h\u0259rl\u0259rind\u0259 70,0 manat,respublika tabeli dig\u0259r \u015f\u0259h\u0259rl\u0259rd\u0259, rayon m\u0259rk\u0259zl\u0259rind\u0259, \u015f\u0259h\u0259r tipli q\u0259s\u0259b\u0259l\u0259rd\u0259 v\u0259 k\u0259ndl\u0259rd\u0259 65,0 manat m\u00fc\u0259yy\u0259n edilsin.Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin m\u00fc\u0259yy\u0259n edilmi\u015f 1 g\u00fcnl\u00fck normas\u0131n\u0131n 80 faizini mehmanxana x\u0259rcl\u0259ri t\u0259\u015fkil edir.M\u00fchafiz\u0259 olunan \u015f\u0259xsl\u0259rin \u00f6lk\u0259daxili s\u0259f\u0259rl\u0259ri zaman\u0131 t\u0259hl\u00fck\u0259sizliyi t\u0259min ed\u0259n Az\u0259rbaycan Respublikas\u0131 Prezidentinin T\u0259hl\u00fck\u0259sizlik Xidm\u0259ti v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n X\u00fcsusi Rabit\u0259 v\u0259 \u0130nformasiya T\u0259hl\u00fck\u0259sizliyi D\u00f6vl\u0259t Xidm\u0259ti \u0259m\u0259kda\u015flar\u0131n\u0131n mehmanxana x\u0259rcl\u0259ri t\u0259qdim edilmi\u015f t\u0259sdiqedici s\u0259n\u0259dl\u0259r\u0259 \u0259sas\u0259n faktiki x\u0259rcl\u0259r\u0259 uy\u011fun olaraq \u00f6d\u0259nilir.78) \u018fg\u0259r siz ezamiyy\u0259d\u0259sinizs\u0259 n\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 hec bir s\u0259n\u0259dg\u00f6t\u00fcrm\u0259misinzs\u0259, ezamiyy\u0259 x\u0259rcl\u0259ri nec\u0259 hesablanacaq?n\u0259qliyyat x\u0259rcl\u0259ri (taksid\u0259n istifad\u0259 istisna olmaqla, ya\u015fay\u0131\u015f m\u0259nt\u0259q\u0259sind\u0259n k\u0259narda yerl\u0259\u015f\u0259n va\u011fzala, limana (b\u0259r\u0259y\u0259), t\u0259yyar\u0259 meydan\u0131na v\u0259 \u00f6lk\u0259 \u0259razisind\u0259 dig\u0259r m\u0259nt\u0259q\u0259l\u0259r\u0259 getm\u0259k) daxildir v\u0259 bu x\u0259rcl\u0259r t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r \u0259sas\u0131nda \u00f6d\u0259nilir.Qeyd olunan x\u0259rcl\u0259r\u0259 n\u0259qliyyatda s\u0259rni\u015finl\u0259rin icbari s\u0131\u011forta \u00fczr\u0259 t\u0259diyy\u0259l\u0259ri, biletl\u0259rin qabaqcadan sat\u0131\u015f\u0131 \u00fczr\u0259 xidm\u0259tin \u00f6d\u0259nilm\u0259si, qatarlarda yatacaq l\u0259vazimatlar\u0131ndan istifad\u0259 \u00fc\u00e7\u00fcn x\u0259rcl\u0259r d\u0259 daxildir.N\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 t\u0259sdiqedici s\u0259n\u0259dl\u0259r itirildiyi t\u0259qdird\u0259, bileti satm\u0131\u015f t\u0259\u015fkilat t\u0259r\u0259find\u0259n biletin h\u0259qiq\u0259t\u0259n h\u0259min \u015f\u0259xs\u0259 sat\u0131lmas\u0131n\u0131 t\u0259sdiq ed\u0259n r\u0259smi s\u0259n\u0259d (aray\u0131\u015f) \u00f6d\u0259ni\u015f \u00fc\u00e7\u00fcn \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.79) Mikroiqtisadiyyat v\u0259 mezoiqtisadiyyat dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?M\u00fcasir milli t\u0259s\u0259rr\u00fcfat\u0131 \u00fc\u00e7 s\u0259viyy\u0259d\u0259 \u00f6yr\u0259nirl\u0259r, bu onun t\u0259\u015fkilinin \u00fc\u00e7 s\u0259viyy\u0259si il\u0259 ba\u011fl\u0131d\u0131r:1. A\u015fa\u011f\u0131 s\u0259viyy\u0259 (mikroiqtisadiyyat);2. Orta s\u0259viyy\u0259 (mezoiqtisadiyyat);3. Yuxar\u0131 s\u0259viyy\u0259 (makroiqtisadiyyat).Bu s\u0259viyy\u0259l\u0259rin h\u0259r birinin \u00f6z xarakterik c\u0259h\u0259tl\u0259ri vard\u0131r v\u0259 onlar a\u015fa\u011f\u0131dak\u0131 iqtisadi \u0259lam\u0259tl\u0259rin\u0259 g\u00f6r\u0259 f\u0259rql\u0259nirl\u0259r.\u018fm\u0259k b\u00f6lg\u00fcs\u00fc v\u0259 \u0259m\u0259k kooperasiyas\u0131n\u0131n d\u0259r\u0259c\u0259sin\u0259 g\u00f6r\u0259;M\u00fclkiyy\u0259tin tipin\u0259 (formas\u0131na) g\u00f6r\u0259;T\u0259s\u0259rr\u00fcfat\u0131n t\u0259\u015fkilinin formas\u0131na g\u00f6r\u0259;\u0130da\u0259retm\u0259 n\u00f6v\u00fcn\u0259 g\u00f6r\u0259.Mikroiqtisadiyyat t\u0259k \u0259m\u0259k b\u00f6lg\u00fcs\u00fc, sad\u0259 \u0259m\u0259k kooperasiyas\u0131, x\u00fcsusi m\u00fclkiyy\u0259t v\u0259 azad bazar m\u00fcnasib\u0259tl\u0259ri \u0259sas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259rir.Lakin m\u0259hsuldar q\u00fcvv\u0259l\u0259rin inki\u015faf\u0131 n\u0259tic\u0259sind\u0259 t\u0259s\u0259rr\u00fcfat\u0131n t\u0259\u015fkilinin yeni pill\u0259si formala\u015f\u0131r. Bu orta pill\u0259 olan mezoiqtisadiyyatd\u0131r. Mezo \u2013 yunanca \u2013 mesos \u2013 aral\u0131q, orta m\u0259nas\u0131n\u0131 verir.Mezoiqtisadiyyat\u00a0 istehsal\u0131n t\u0259m\u0259rk\u00fczl\u0259\u015fm\u0259si v\u0259 m\u0259rk\u0259zl\u0259\u015fm\u0259si n\u0259tic\u0259sind\u0259 formala\u015f\u0131r. \u0130ri h\u0259cmli birlikl\u0259r, kombinatlar, kompleksl\u0259r yaran\u0131r. H\u0259tta texnoloji c\u0259h\u0259td\u0259n \u0259laq\u0259si olmayan konqlomeratlar yaran\u0131r. M\u0259s\u0259l\u0259n,avtomobil zavodlar\u0131 birliyi (eyni texnologiyaya \u0259saslanan m\u00fc\u0259ssis\u0259l\u0259rin birliyi),toxuculuq kombinat\u0131, kimya kombinat\u0131 (burada xammal\u0131 eyni m\u0259nb\u0259d\u0259n alan, yaxud birinin m\u0259hsulu dig\u0259ri \u00fc\u00e7\u00fcn xammal olan m\u00fc\u0259ssis\u0259l\u0259rin birliyi) v\u0259 yaxudmaliyy\u0259 c\u0259h\u0259td\u0259n m\u00fcdafi\u0259 olunmaq \u00fc\u00e7\u00fcn m\u00fcxt\u0259lif sah\u0259nin m\u00fc\u0259ssis\u0259l\u0259rinin birliyi olan\u00a0konqlomerat\u00a0(bank, g\u0259miqay\u0131rma, mehmanxana kimi m\u00fc\u0259ssis\u0259l\u0259r birliyi).\u0130nhisar birlikl\u0259ri formalar\u0131 da mezoiqtisadiyyata aiddir.B\u00fct\u00fcn bu deyil\u0259nl\u0259r\u00a0mezoiqtisadiyyat\u0131n bazar\u0131 inhisarla\u015fd\u0131rma\u011fa meylli oldu\u011funu g\u00f6st\u0259rir.\u00a0Kartel, sindikat, konsern v\u0259 trest kimi inhisar birliyi formalar\u0131 da\u00a0 mezoiqtisadi\u00a0 sistem\u0259 daxildir..80) Subvensiya il\u0259 subsidiyan\u0131n f\u0259rqi n\u0259dir?81) Maliyy\u0259 t\u0259hlili nec\u0259 h\u0259yata ke\u00e7irilir?82) D\u00f6vl\u0259tin maliyy\u0259 resurslar\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?83) Maliyy\u0259 resurslar\u0131 hans\u0131 hiss\u0259l\u0259rd\u0259n ibar\u0259tdir?\u018fhalinin, t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin, d\u00f6vl\u0259tin, \u00f6z\u00fcn\u00fcidar\u0259 orqanlar\u0131n\u0131n s\u0259r\u0259ncam\u0131nda olan pul v\u0259saitl\u0259rinin c\u0259mi maliyy\u0259 resurslar\u0131n\u0131 t\u0259\u015fkil edir.Maliyy\u0259 resurslar\u0131 m\u0259qs\u0259dli pul v\u0259saitl\u0259ri kimi m\u00fc\u0259yy\u0259n edilir. M \\\/ d maliyy\u0259 v\u0259 maliyy\u0259 resurslar\u0131 aras\u0131nda \u0259h\u0259miyy\u0259tli f\u0259rql\u0259r var:1) Maliyy\u0259 - m\u00fcc\u0259rr\u0259d kateqoriya olan pul m\u00fcnasib\u0259tl\u0259ri fiziki olaraq hiss oluna bilm\u0259z2) Maliyy\u0259 resurslar\u0131 - pul v\u0259saitl\u0259ri. Hans\u0131 ki, fiziki olaraq hiss oluna bil\u0259r, ba\u015fqa yer\u0259, ist\u0259nil\u0259n m\u0259saf\u0259y\u0259 da\u015f\u0131na bil\u0259r3) Na\u011fd pul m\u00fcxt\u0259lif yerl\u0259rd\u0259 saxlan\u0131la v\u0259 ya gizl\u0259n\u0259 bil\u0259r.Resurslar m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f (b\u00fcdc\u0259, b\u00fcdc\u0259 v\u0259 qeyri-b\u00fcdc\u0259 fondlar\u0131) v\u0259 m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f (m\u00fc\u0259ssis\u0259l\u0259rin maliyy\u0259 resurslar\u0131) b\u00f6l\u00fcn\u00fcr.T\u0259\u015f\u0259kk\u00fcl m\u0259nb\u0259yi b\u00f6l\u00fcn\u0259n v\u0259 yenid\u0259n b\u00f6l\u00fc\u015fd\u00fcr\u00fcl\u0259n milli g\u0259lirdir. Bunun \u0259sas\u0131nda m\u00fcvafiq maliyy\u0259 resurslar\u0131 m\u0259nb\u0259l\u0259ri formala\u015f\u0131r.\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259n, \u00f6z\u0259ll\u0259\u015fdirm\u0259d\u0259n, habel\u0259 xaricd\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r\u00a0iqtisadi f\u0259aliyy\u0259t;qiym\u0259tli ka\u011f\u0131zlar\u0131n v\u0259 pullar\u0131n emissiyas\u0131, d\u00f6vl\u0259t krediti;m\u0259cburi \u00f6d\u0259ni\u015fl\u0259r (vergil\u0259r, r\u00fcsumlar, r\u00fcsumlar).84) Fiskal siyas\u0259t n\u0259dir?- B\u00fcdc\u0259 vergi siyas\u0259ti\u0130qtisadiyyat v\u0259 siyas\u0259t elmind\u0259\u00a0fiskal siyas\u0259t\u00a0d\u00f6vl\u0259t g\u0259lirl\u0259rinin\u00a0v\u0259\u00a0x\u0259rcl\u0259rinin\u00a0k\u00f6m\u0259yi il\u0259 iqtisadiyyata t\u0259sir etm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 olunur.\u00a0Keyns iqtisadi m\u0259kt\u0259bin\u0259\u00a0g\u00f6r\u0259,\u00a0d\u00f6vl\u0259t vergil\u0259rin\u00a0s\u0259viyy\u0259sini (d\u0259r\u0259c\u0259sini) v\u0259 x\u0259rcl\u0259rini d\u0259yi\u015fdikd\u0259 bu m\u0259cmu t\u0259l\u0259b\u0259 v\u0259 iqtisadi aktivliy\u0259 t\u0259sir g\u00f6st\u0259rir.Fiskal siyas\u0259t biznes tsikll\u0259rind\u0259 d\u0259yi\u015fiklikl\u0259r ba\u015f verdikd\u0259 iqtisadiyyat\u0131 sabitl\u0259\u015fdirm\u0259k \u00fc\u00e7\u00fcn t\u0259tbiq edilir. Fiskal siyas\u0259tin iki \u0259sas al\u0259ti olan vergil\u0259r v\u0259 d\u00f6vl\u0259t x\u0259rcl\u0259ri d\u0259yi\u015fdikd\u0259, bu a\u015fa\u011f\u0131dak\u0131 makroiqtisadi g\u00f6st\u0259ricil\u0259r\u0259 t\u0259sir edir\u00a0:M\u0259cmu t\u0259l\u0259b\u00a0v\u0259\u00a0iqtisadi aktivliyin\u00a0s\u0259viyy\u0259si;Y\u0131\u011f\u0131m v\u0259 investisiyalar;G\u0259lirl\u0259rin b\u00f6lg\u00fcs\u00fc.Fiskal siyas\u0259t\u00a0monetar siyas\u0259td\u0259n\u00a0b\u0259zi x\u00fcsusiyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259 f\u0259rql\u0259nir. Bel\u0259 ki,fiskal siyas\u0259t\u00a0qanunvericilik akt\u0131\u00a0il\u0259 t\u0259nziml\u0259n\u0259n d\u00f6vl\u0259t g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259rind\u0259ki d\u0259yi\u015fiklik vasit\u0259si il\u0259 iqtisadiyyata t\u0259sir g\u00f6st\u0259rir.Monetar siyas\u0259t is\u0259\u00a0m\u0259rk\u0259zi bank\u00a0t\u0259r\u0259find\u0259n\u00a0pul t\u0259klifin\u0259, faiz d\u0259r\u0259c\u0259sin\u0259 v\u0259 m\u0259cburi ehtiyat normas\u0131na\u00a0t\u0259sir etm\u0259kl\u0259 bunu h\u0259yata ke\u00e7irir.Fiskal siyas\u0259tin 3 \u0259sas\u00a0n\u00f6v\u00fc\u00a0vard\u0131r:Neytral fiskal siyas\u0259t\u00a0ad\u0259t\u0259n iqtisadiyyat tarazl\u0131q h\u00f6km s\u00fcr\u0259n zaman t\u0259tbiq edilir. Bu zaman d\u00f6vl\u0259t x\u0259rcl\u0259ri tam olaraq d\u00f6vl\u0259t g\u0259lirl\u0259ri hesab\u0131na maliyy\u0259l\u0259\u015fir v\u0259 iqtisadiyyata neytral t\u0259sir g\u00f6st\u0259rir.Geni\u015fl\u0259ndirici fiskal siyas\u0259t\u00a0zaman\u0131 d\u00f6vl\u0259t x\u0259rcl\u0259ri g\u0259lirl\u0259ri \u00fcst\u0259l\u0259yir. Bu siyas\u0259t ad\u0259t\u0259n b\u00f6hran d\u00f6vr\u00fcnd\u0259 h\u0259yata ke\u00e7irilir.Darald\u0131c\u0131 fiskal siyas\u0259t\u00a0h\u0259yata ke\u00e7irilirs\u0259, d\u00f6vl\u0259t g\u0259lirl\u0259rinin yaln\u0131z bir hiss\u0259si x\u0259rcl\u0259r\u0259 y\u00f6n\u0259ldilir. Qalan hiss\u0259 is\u0259 d\u00f6vl\u0259tin daxili v\u0259 ya xarici borclar\u0131n\u0131n \u00f6d\u0259nm\u0259sin\u0259 y\u00f6n\u0259ldilir.85) Kommersiya banklar\u0131 d\u00f6vl\u0259t maliyy\u0259 sistemin\u0259 aid edilir? - XeyirAZ\u018fRBAYCAN RESPUBL\u0130KASININ MAL\u0130YY\u018f S\u0130STEM\u0130Maliyy\u0259 b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rinin da\u015f\u0131y\u0131c\u0131s\u0131 oldu\u011funa g\u00f6r\u0259, m\u0259hz bu b\u00f6lg\u00fc m\u00fcxt\u0259lif t\u0259s\u0259rr\u00fcfat subyektl\u0259ri aras\u0131nda ba\u015f verir. Pul v\u0259saiti fondlar\u0131n\u0131n yarad\u0131lmas\u0131 v\u0259 istifad\u0259si qaydas\u0131ndan as\u0131l\u0131 olaraq maliyy\u0259 sistemi iki yer\u0259 ayr\u0131l\u0131r.- D\u00f6vl\u0259t maliyy\u0259si (m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259);- M\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n (t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin) maliyy\u0259si (qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259).Bu b\u00f6lm\u0259nin h\u0259r biri t\u0259\u015fkilati struktura malik olmaqla bir ne\u00e7\u0259 h\u0259lq\u0259d\u0259n ibar\u0259tdir.Maliyy\u0259 sistemi geni\u015f m\u0259nada \u00f6z\u00fcn\u0259 habel\u0259 3 kredit-bank sistemini d\u0259 (\u00f6lk\u0259nin banklar\u0131n\u0131 v\u0259 dig\u0259r kredit idar\u0259l\u0259rinin m\u0259cmunu) daxil edir:Birinci b\u00f6lm\u0259 \u2013 d\u00f6vl\u0259t maliyy\u0259sinin h\u0259lq\u0259l\u0259ri m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259y\u0259 aiddir v\u0259 makro s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 maliyy\u0259-b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rini t\u0259nziml\u0259m\u0259k \u00fc\u00e7\u00fcn istifad\u0259 edilir.\u0130kinci b\u00f6lm\u0259 - m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259sini qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259ni \u0259hat\u0259 edir v\u0259 mikro s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 sosial m\u00fcnasib\u0259tl\u0259ri t\u0259nziml\u0259m\u0259k v\u0259 stimulla\u015fd\u0131rmaq \u00fc\u00e7\u00fcn istifad\u0259 edilir.Kredit-bank sferas\u0131 \u00f6lk\u0259nin banklar\u0131ndan v\u0259 dig\u0259r kredit idar\u0259l\u0259rd\u0259n ibar\u0259tdir. \u00d6lk\u0259nin maliyy\u0259 sistemin\u0259 maliyy\u0259 f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n v\u0259 t\u0259nziml\u0259y\u0259n d\u00f6vl\u0259t maliyy\u0259 institutlar\u0131 da (t\u0259\u015fkilatlar v\u0259 idar\u0259l\u0259r) aiddir.D\u00f6vl\u0259t maliyy\u0259 sistemiD\u00f6vl\u0259t v\u0259 yerli b\u00fcdc\u0259l\u0259rD\u00f6vl\u0259t kreditiB\u00fcdc\u0259d\u0259n k\u0259nar fondlarB\u0259l\u0259diyy\u0259l\u0259rin maliyy\u0259si86) Maliyy\u0259 n\u0259zar\u0259ti hans\u0131 \u0259m\u0259liyyatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdirir?Maliyy\u0259 n\u0259zar\u0259ti \u2013b\u00fct\u00fcn iqtisadi subyektl\u0259r: d\u00f6vl\u0259t, m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259 f\u0259aliyy\u0259ti \u00fcz\u0259rind\u0259 qanunverici v\u0259 icraedici hakimiyy\u0259t orqanlar\u0131n\u0131n n\u0259zar\u0259tidir.\u0130stiqam\u0259tl\u0259riM\u00fcxt\u0259lif s\u0259viyy\u0259li b\u00fcdc\u0259l\u0259rin t\u0259rtibi v\u0259 icra olunmas\u0131na n\u0259zar\u0259t olunmas\u0131;B\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n v\u0259saitl\u0259rinin s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc istifad\u0259si,banklarda v\u0259 dig\u0259r kredit t\u0259\u015fkilatlar\u0131nda b\u00fcdc\u0259 v\u0259saitl\u0259ri il\u0259 \u0259m\u0259liyyatlar\u0131n d\u00fczg\u00fcnl\u00fcy\u00fcn\u0259 n\u0259zar\u0259t olunmas\u0131;M\u00f6vcud b\u00fcdc\u0259 v\u0259 vergi qanunvericiliyin\u0259 riay\u0259t olunmas\u0131na n\u0259zar\u0259t olunmas\u0131;\u041c\u0259cmu ictimai m\u0259hsulun d\u0259y\u0259rinin v\u0259 Milli g\u0259lirin b\u00f6lg\u00fcs\u00fc v\u0259 yenid\u0259n b\u00f6lg\u00fcs\u00fcn\u0259 n\u0259zar\u0259t olunmas\u0131 v\u0259 sair.Maliyy\u0259-b\u00fcdc\u0259 n\u0259zar\u0259ti, \u0259sas\u0259n, bilavasit\u0259 b\u00fcdc\u0259 prosesi \u00e7\u0259r\u00e7iv\u0259sind\u0259 m\u00fcxt\u0259lif c\u00fcr n\u0259zar\u0259t t\u0259dbirl\u0259rind\u0259n\u00a0-\u00a0b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n g\u0259lir v\u0259 x\u0259rc madd\u0259l\u0259rinin \u0259sasl\u0131l\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259si, b\u00fct\u00fcn s\u0259viyy\u0259l\u0259rd\u0259n olan b\u00fcdc\u0259l\u0259rin icras\u0131n\u0131n\u00a0vaxtam\u00fcvafiqliyinin\u00a0v\u0259 taml\u0131\u011f\u0131n\u0131n yoxlan\u0131lmas\u0131, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n x\u0259rcl\u0259nm\u0259sin\u0259 n\u0259zar\u0259t v\u0259\u00a0sair\u0259d\u0259n\u00a0ibar\u0259t olur.Maliyy\u0259-t\u0259s\u0259rr\u00fcfat n\u0259zar\u0259ti is\u0259 \u00f6z ifad\u0259sini t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin maliyy\u0259-t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131n\u0131n yoxlan\u0131lmas\u0131nda v\u0259 t\u0259fti\u015find\u0259, ayr\u0131lm\u0131\u015f d\u00f6vl\u0259t v\u0259saitl\u0259rinin t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n istifad\u0259sinin s\u0259m\u0259r\u0259liliyinin, d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n idar\u0259 edilm\u0259sinin qanuniliyinin v\u0259 rasionall\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259\u00a0sair\u0259d\u0259\u00a0tap\u0131r.87) Hal-haz\u0131rda Az\u0259rbaycan Respublikas\u0131nda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131hans\u0131 istiqam\u0259tl\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rirl\u0259r?Bu fondlar sosial-iqtisadi xarakter da\u015f\u0131y\u0131r v\u0259 ciddi m\u0259qs\u0259dli t\u0259yinata malikdir. B\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n ba\u015fl\u0131ca m\u0259qs\u0259di\u0259haliy\u0259 sosial xidm\u0259t g\u00f6st\u0259rilm\u0259si,infrastruktur sah\u0259l\u0259rinin inki\u015faf\u0131na t\u0259kan verilm\u0259si v\u0259 h\u0259v\u0259sl\u0259ndirilm\u0259si,iqtisadiyyat\u0131n apar\u0131c\u0131 sah\u0259l\u0259rinin intensiv f\u0259aliyy\u0259tin\u0259 \u0259lav\u0259 yard\u0131m g\u00f6st\u0259rilm\u0259si,yard\u0131m\u00e7\u0131 ehtiyat fondunun yarad\u0131lmas\u0131 v\u0259 s. ibar\u0259tdir.88) B\u00fcdc\u0259d\u0259nk\u0259nar bir ne\u00e7\u0259 d\u00f6vl\u0259t fondlar\u0131n\u0131 misal g\u00f6st\u0259rin.Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 FonduAz\u0259rbaycan Respublikas\u0131 Prezidentinin f\u0259rman v\u0259 s\u0259r\u0259ncamlar\u0131nda, d\u00f6vl\u0259t proqramlar\u0131nda, Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin q\u0259rar v\u0259 s\u0259r\u0259ncamlar\u0131nda n\u0259z\u0259rd\u0259 tutulan istehsal, emal v\u0259 xidm\u0259t sah\u0259l\u0259rinin d\u0259st\u0259kl\u0259nm\u0259si;k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131qeyri-neft s\u0259naye sah\u0259l\u0259rinin inki\u015faf\u0131 \u00fczr\u0259 istehsal v\u0259 emal y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;xidm\u0259t (tibb, t\u0259hsil, ictimai ia\u015f\u0259 v\u0259 ictimai n\u0259qliyyat xidm\u0259ti) y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;turizmin inki\u015faf\u0131 \u00fczr\u0259 layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondum\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 v\u0259 k\u00f6n\u00fcll\u00fc (\u0259lav\u0259) sosial s\u0131\u011forta, d\u00f6vl\u0259t icbari \u015f\u0259xsi s\u0131\u011forta, \u0259halinin \u0259m\u0259k pensiyalar\u0131, sosial m\u00fcavin\u0259tl\u0259r, \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131 il\u0259, t\u0259qa\u00fcd v\u0259 kompensasiyalarla, habel\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131, Az\u0259rbaycan Respublikas\u0131 Prezidentinin v\u0259 Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin aktlar\u0131 il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f dig\u0259r \u00f6d\u0259ni\u015fl\u0259rl\u0259 t\u0259min edilm\u0259si sah\u0259sind\u0259 (bundan sonra \u2013 m\u00fcvafiq sah\u0259) f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n publik h\u00fcquqi \u015f\u0259xsdir. Fond Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyinin tabeliyind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rir.ARDNF-nin yarad\u0131lmas\u0131nda \u0259sas m\u0259qs\u0259d \u00f6lk\u0259nin neft s\u0259rv\u0259tl\u0259rinin s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc idar\u0259 edilm\u0259sin\u0259 \u015f\u0259rait yaratmaqd\u0131r.\u00d6lk\u0259d\u0259 makroiqtisadi sabitliyin qorunmas\u0131, maliyy\u0259-vergi intizam\u0131n\u0131n t\u0259min edilm\u0259si, neft g\u0259lirl\u0259rind\u0259n as\u0131l\u0131l\u0131\u011f\u0131n azald\u0131lmas\u0131 v\u0259 qeyri-neft sektorunun inki\u015faf\u0131n\u0131n t\u0259min edilm\u0259si\u00d6lk\u0259nin sosial-iqtisadi t\u0259r\u0259qqisi namin\u0259 m\u00fch\u00fcm \u00fcmummilli layih\u0259l\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259siNeft v\u0259 qaz\u0131n b\u0259rpa edilm\u0259y\u0259n t\u0259bii ehtiyat oldu\u011funu n\u0259z\u0259r\u0259 alaraq, onlardan \u0259ld\u0259 edil\u0259n g\u0259lirin n\u0259sill\u0259r aras\u0131nda b\u0259rab\u0259r b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si v\u0259 g\u0259l\u0259c\u0259k n\u0259sill\u0259r \u00fc\u00e7\u00fcn ehtiyat v\u0259saitin toplanmas\u0131\u018fman\u0259tl\u0259rin S\u0131\u011fortalanmas\u0131 Fondunun yarad\u0131lmas\u0131n\u0131n m\u0259qs\u0259di banklar v\u0259 xarici\u00a0 banklar\u0131n yerli filiallar\u0131 \u00f6d\u0259m\u0259 qabiliyy\u0259tini itirdikd\u0259 fiziki \u015f\u0259xsl\u0259rd\u0259n\u00a0 \u0259man\u0259t\u0259 q\u0259bul olunmu\u015f pul v\u0259saitinin itirilm\u0259si riskinin qar\u015f\u0131s\u0131n\u0131 almaq, Az\u0259rbaycan Respublikas\u0131nda maliyy\u0259 v\u0259 bank sisteminin sabitliyini v\u0259 inki\u015faf\u0131n\u0131 t\u0259min etm\u0259kdir.Aqrar S\u0131\u011forta Fondu,Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 Fondu,G\u0259ncl\u0259r Fondu,Az\u0259rbaycan \u0130poteka Fondu89) \u0130lin sonunda b\u00fcdc\u0259d\u0259 qalan art\u0131q v\u0259saitin taleyi nec\u0259 h\u0259ll edilir?\u0130lin sonuna b\u00fct\u00fcn x\u0259zin\u0259 hesablar\u0131n\u0131n qal\u0131qlar\u0131 vahid x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259si k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 v\u0259 (v\u0259 ya) n\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si x\u0259rcl\u0259rinin on ikid\u0259 bir hiss\u0259si h\u0259min il \u00fczr\u0259 bu Qanunun 7-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n x\u0259rcl\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 y\u00f6n\u0259ldilir,qalan v\u0259saitin d\u00f6vl\u0259t b\u00fcdc\u0259sinin neft g\u0259lirl\u0259rinin cari b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259bl\u0259\u011find\u0259n art\u0131q daxil olan hiss\u0259sind\u0259n \u00e7ox olmayan m\u0259bl\u0259\u011fi D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fonduna k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131n yerd\u0259 qalan hiss\u0259si bu Qanunun 19.2-ci madd\u0259sinin \u00fc\u00e7\u00fcnc\u00fc abzas\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada idar\u0259 edilir.90) D\u00f6vl\u0259tin maliyy\u0259 siyas\u0259tinin \u0259sas strateji istiqam\u0259tl\u0259rin\u0259 n\u0259l\u0259ri aid ed\u0259bil\u0259rsiniz?davaml\u0131 inki\u015faf\u0131 v\u0259 stabil iqtisadiyyat\u0131 t\u0259min ed\u0259 bil\u0259c\u0259k \u015f\u0259ffaf v\u0259 r\u0259qab\u0259tqabiliyy\u0259tli bank sisteminin yarad\u0131lmas\u0131;\u00a0maliyy\u0259 bazar\u0131n\u0131n b\u00fct\u00fcn seqmentl\u0259rinin dinamikliyinin t\u0259min edilm\u0259si;\u00a0maliyy\u0259-bank sisteminin tarazl\u0131\u011f\u0131n\u0131 t\u0259min ed\u0259n infrastrukturun yarad\u0131lmas\u0131;\u00a0stabil inki\u015faf\u0131 t\u0259min ed\u0259 bil\u0259c\u0259k parametrl\u0259rin f\u0259aliyy\u0259t v\u0259 n\u0259zar\u0259t mexanizminin t\u0259kmill\u0259\u015fdirilm\u0259si v\u0259 s.s\u0131\u011forta sektorunun yenid\u0259n formala\u015fd\u0131r\u0131lmas\u013191) Qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul fondlar\u0131 hans\u0131lard\u0131r? Maliyy\u0259 m\u00fcxt\u0259lif pul v\u0259saitl\u0259ri fondlar\u0131n\u0131n formala\u015fd\u0131r\u0131lmas\u0131 v\u0259 istifad\u0259si il\u0259 \u0259laq\u0259dar olan iqtisadi m\u00fcnasib\u0259tl\u0259ri \u0259hat\u0259 edir. Bu pul v\u0259saitl\u0259ri fondlar\u0131 m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f v\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f fondlara ayr\u0131l\u0131r.M\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f pul fondlar\u0131 m\u00fc\u0259ssis\u0259l\u0259rin fondlar\u0131d\u0131r. Onlara y\u0131\u011f\u0131m fondu, istehlak v\u0259 ehtiyat fondlar\u0131 daxildir.Y\u0131\u011f\u0131m fondunun v\u0259saitl\u0259ri kapital qoyulu\u015funun maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259v\u0259 s. x\u0259rcl\u0259r\u0259 s\u0259rf edilir.\u0130stehlak fondu z\u0259ruri v\u0259 izafi m\u0259hsulun d\u0259y\u0259ri hesab\u0131na formala\u015f\u0131r.Ehtiyat fondu m\u0259hsulun d\u0259y\u0259ri hesab\u0131na t\u0259\u015fkil olunur. Laz\u0131m olan ehtiyaclar h\u0259min fondun v\u0259saiti hesab\u0131na \u00f6d\u0259nilir.M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul v\u0259saitl\u0259ri fondlar\u0131 d\u00f6vl\u0259t s\u0259viyy\u0259sind\u0259 formala\u015fd\u0131r\u0131l\u0131r. Onlara m\u00fcxt\u0259lif hakimiyy\u0259t orqanlar\u0131n\u0131n b\u00fcdc\u0259l\u0259ri v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondlar daxildir.92) B\u00fcdc\u0259 krediti n\u0259dir?B\u00fcdc\u0259 krediti -- H\u00fcquqi \u015f\u0259xsl\u0259r\u0259 yaxud ba\u015fqa \u00f6lk\u0259l\u0259r\u0259 \u0259v\u0259zsiz yaxud a\u015fa\u011f\u0131 faizl\u0259 v\u0259 qaytar\u0131lma \u015f\u0259rti il\u0259 v\u0259saitl\u0259rin verilm\u0259sini n\u0259z\u0259rd\u0259 tutan b\u00fcdc\u0259 x\u0259rcidir. 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naziri v\u0259zif\u0259l\u0259rinin icras\u0131\u00a0N\u0259sib b\u0259y Yusifb\u0259yliy\u0259\u00a0tap\u015f\u0131r\u0131lm\u0131\u015fd\u0131. H\u0259min il iyunun 17-d\u0259\u00a0F.X.Xoyskinin\u00a0G\u0259nc\u0259d\u0259\u00a0t\u0259\u015fkil etdiyi 2-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 maliyy\u0259 naziri v\u0259zif\u0259sin\u0259\u00a0\u018fbd\u00fcl\u0259li b\u0259y \u018fmircanov\u00a0t\u0259yin olunmu\u015fdu. 1918-ci ilin sentyabr\u0131nda\u00a0Qafqaz \u0130slam Ordusu\u00a0Bak\u0131n\u0131 azad etdikd\u0259n v\u0259 Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti h\u00f6kum\u0259ti Bak\u0131ya k\u00f6\u00e7d\u00fckd\u0259n sonra oktyabr\u0131n 6-da F.X.Xoyskinin 2-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 d\u0259yi\u015fiklikl\u0259r edil\u0259rk\u0259n maliyy\u0259 naziri v\u0259zif\u0259si\u00a0M\u0259mm\u0259d H\u0259s\u0259n Hac\u0131nskiy\u0259\u00a0tap\u015f\u0131r\u0131ld\u0131. Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti Parlamenti yarad\u0131ld\u0131qdan (1918, dekabr) sonra F.X.Xoyskinin dekabr\u0131n 26-da Parlamentin tap\u015f\u0131r\u0131\u011f\u0131 il\u0259 t\u0259\u015fkil etdiyi\u00a03-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0maliyy\u0259 naziri v\u0259zif\u0259sini\u00a0Slavyan-Rus C\u0259miyy\u0259tind\u0259n\u00a0olan \u0130.Protasov tutdu. F.X.Xoyskinin kabin\u0259si istefa verdikd\u0259n sonra 1919-cu il aprelin 14-d\u0259 N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a04-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0bu v\u0259zif\u0259y\u0259 \u018flia\u011fa H\u0259s\u0259nov, 1919-cu ilin dekabr\u0131n 24-d\u0259 N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a0be\u015finci h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0is\u0259\u00a0R\u0259\u015fid b\u0259y Qaplanov\u00a0t\u0259yin olundular.3) Maliyy\u0259 Nazirliyinin yeni esasnam\u0259si n\u0259 vaxt q\u0259bul edilmi\u015fdir?9 fevral 20094) Haz\u0131rda maliyy\u0259 naziri v\u0259 onun birinci m\u00fcavini kimdir?Samir \u015e\u0259rifov, Az\u0259r Bayramov5) Maliyy\u0259 Nazirliyinin t\u0259rkibin\u0259 daxil olan struktur vahidl\u0259ri hans\u0131lard\u0131r?6) Maliyy\u0259 Nazirliyinin v\u0259zif\u0259l\u0259rini say\u0131n.7) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?- 01 yanvar-31 dekabr8) D\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131n\u0131 nazirliyin hans\u0131 orqan\u0131 h\u0259yata ke\u00e7irir?B\u00fcdc\u0259nin icras\u0131, kassa icras\u0131 (budget execution)\u00a0\u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131 Maliyy\u0259 Nazirliyinin tabeliyind\u0259ki D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131q agentliyi vasit\u0259sil\u0259 h\u0259yata ke\u00e7irilir.D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131n\u0131n \u00f6hd\u0259sind\u0259 olan na\u011fd pul v\u0259saiti onun m\u00fcv\u0259kkil banklardak\u0131 vahid hesab\u0131nda saxlan\u0131l\u0131r.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n idar\u0259 edilm\u0259sinin v\u0259 bu hesabdan v\u0259saitin silinm\u0259sin\u0259 s\u0259r\u0259ncam verilm\u0259sinin m\u00fcst\u0259sna s\u0259lahiyy\u0259ti d\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131na m\u0259xsusdur.\u00a0\u00a0B\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131 \u0259ld\u0259 etdikl\u0259ri b\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar g\u0259lirl\u0259ri tam h\u0259cmd\u0259 v\u0259 vaxt\u0131nda vahid x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcrm\u0259lidirl\u0259r. D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabat hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 25-d\u0259k t\u0259rtib olunur v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na t\u0259qdim edilir.9) B\u00fcdc\u0259 k\u0259siri n\u0259dir v\u0259 onun aradan qald\u0131r\u0131lmas\u0131 yollar\u0131 hans\u0131lard\u0131r?B\u00fcdc\u0259 k\u0259siri \u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lir v\u0259 x\u0259rcl\u0259rinin m\u0259nfi saldosudur.B\u00fcdc\u0259 k\u0259sirinin s\u0259b\u0259bl\u0259ri a\u015fa\u011f\u0131dak\u0131lar ola bil\u0259r:\u00a0\u2013 d\u00f6vl\u0259t x\u0259rcl\u0259rinin artmas\u0131 \u2013 h\u0259m planla\u015fd\u0131r\u0131lm\u0131\u015f, m\u0259s\u0259l\u0259n, iqtisadiyyat\u0131n modernizasiyas\u0131, milli proqramlar\u0131n h\u0259yata ke\u00e7irilm\u0259si v\u0259 s., h\u0259m d\u0259 f\u00f6vq\u0259l: t\u0259bii f\u0259lak\u0259tl\u0259r, m\u00fcharib\u0259l\u0259r v\u0259 s.;\u2013 iqtisadi b\u00f6hran, t\u0259n\u0259zz\u00fcl, ixrac olunan mallar\u0131n, m\u0259s\u0259l\u0259n, xammal, el\u0259c\u0259 d\u0259 elektronika v\u0259 s. qiym\u0259tl\u0259rinin d\u00fc\u015fm\u0259si s\u0259b\u0259bind\u0259n d\u00f6vl\u0259t g\u0259lirl\u0259rinin azalmas\u0131;\u00a0\u2013 d\u00f6vl\u0259t siyas\u0259tinin v\u0259 maliyy\u0259 sisteminin \u00a0effektiv olmamas\u0131.A\u015fa\u011f\u0131 vergi, k\u00f6lg\u0259 bazar\u0131n y\u00fcks\u0259li\u015fi. \u00a0\u2013 y\u00fcks\u0259k b\u00fcdc\u0259 x\u0259rcl\u0259ri, d\u00f6vl\u0259t sektorunda r\u00fc\u015fv\u0259txorluq;\u00a0\u2013 vergi siyas\u0259tinin effektiv olmamas\u0131, n\u0259tic\u0259d\u0259 iqtisadiyyatda k\u00f6lg\u0259 sektorunun artmas\u0131;b\u00fcdc\u0259 k\u0259siri il\u0259 v\u0259sait \u00e7at\u0131\u015fmazl\u0131\u011f\u0131 anlay\u0131\u015flar\u0131 eyni deyil. Bir qayda olaraq, real b\u00fcdc\u0259 k\u0259siri planla\u015fd\u0131rma xarakteri da\u015f\u0131y\u0131r: onun maksimal parametrl\u0259ri q\u0259bul edilir v\u0259 t\u0259sdiq olunur;B\u00fcdc\u0259 k\u0259sirini azaltma\u011f\u0131n bir ne\u00e7\u0259 \u00fcsulu var.\u00a0Birincisi,\u00a0pullar\u0131n emissiyas\u0131 yolu il\u0259. Bu, inflyasiyaya, y\u0259ni d\u00f6vriyy\u0259d\u0259ki pulun d\u0259y\u0259rsizl\u0259\u015fm\u0259sin\u0259 v\u0259 milli valyutaya inam\u0131n azalmas\u0131na g\u0259tirib \u00e7\u0131xar\u0131r.\u0130kincisi,\u00a0\u0259lav\u0259 vergil\u0259rin t\u0259tbiqi, o c\u00fcml\u0259d\u0259n \u0259halinin m\u00fc\u0259yy\u0259n t\u0259b\u0259q\u0259l\u0259ri (\u201cvarl\u0131lar \u00fc\u00e7\u00fcn vergi\u201d), \u015firk\u0259tl\u0259rin m\u00fc\u0259yy\u0259n f\u0259aliyy\u0259tl\u0259ri \u00fc\u00e7\u00fcn (siqaret istehsal\u0131) v\u0259 s.\u00dc\u00e7\u00fcnc\u00fcs\u00fc,\u00a0b\u00fcdc\u0259 sekvestrasiyas\u0131 \u2013 x\u0259rcl\u0259rin azald\u0131lmas\u0131. Lakin burada da ehtiyatl\u0131 olmaq laz\u0131md\u0131r: m\u0259s\u0259l\u0259n, sosial sektorda bu metod c\u0259miyy\u0259td\u0259 g\u0259rginliyin artmas\u0131na s\u0259b\u0259b ola bil\u0259r.B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn h\u0259m daxili, h\u0259m d\u0259 xarici borclardan istifad\u0259 edil\u0259 bil\u0259r, bunun \u00fc\u00e7\u00fcn maliyy\u0259 bazar\u0131na d\u00f6vl\u0259t\u0259 m\u0259xsus olan qiym\u0259tli ka\u011f\u0131zlar burax\u0131l\u0131r. Bundan \u0259lav\u0259, g\u0259lir madd\u0259l\u0259rind\u0259n biri kimi d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n sat\u0131lmas\u0131 da \u00e7\u0131x\u0131\u015f ed\u0259 bil\u0259r: qiym\u0259tli metal v\u0259 da\u015f ehtiyatlar\u0131, torpaq v\u0259 t\u0259bii s\u0259rv\u0259tl\u0259r, habel\u0259 d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rinin \u00f6z\u0259ll\u0259\u015fdirilm\u0259si.\u00a010) B\u00fcdc\u0259 g\u0259lirl\u0259ri hans\u0131 m\u0259nb\u0259l\u0259rd\u0259n maliyy\u0259l\u0259\u015fir?9.1.1. d\u00f6vl\u0259t vergil\u0259ri;9.1.2. qrantlar;9.1.3 dig\u0259r g\u0259lirl\u0259r;9.1.4. daxili v\u0259 xarici m\u0259nb\u0259l\u0259rd\u0259n al\u0131nan qrantlar v\u0259 transfertl\u0259r;9.1.5. Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n dig\u0259r daxilolmalar.11) B\u00fcdc\u0259 t\u0259rtibi prosesind\u0259 i\u015ftirak ed\u0259n t\u0259\u015fkilatlar hans\u0131lard\u0131r?M\u0259rk\u0259zi v\u0259 yerli icra hakimiyy\u0259ti orqanlar\u0131 v\u0259 onlar\u0131n struktur b\u00f6lm\u0259l\u0259ri,b\u00fcdc\u0259 g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n orqanlar,d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n v\u0259 (v\u0259 ya) maliyy\u0259 yard\u0131m\u0131 alan t\u0259\u015fkilatlar,b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 v\u0259 vergi \u00f6d\u0259yicil\u0259ri,z\u0259rur\u0259t yarand\u0131qda, b\u0259l\u0259diyy\u0259l\u0259r.12) Sekvestr hans\u0131 x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 t\u0259tbiq edil\u0259 bilm\u0259z?13) B\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 hans\u0131lard\u0131r?D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondu;\u018fhalinin M\u0259\u015f\u011fullu\u011funa K\u00f6m\u0259k Fondu v\u0259\u018flill\u0259rin Sosial M\u00fcdafi\u0259 Fondu.D\u00f6vl\u0259t Yol Fondu,Sahibkarl\u0131\u011fa K\u00f6m\u0259k Milli Fondu,Neft Fondu,T\u0259bi\u0259ti M\u00fchafiz\u0259 Ehtiyat Fondu,Me\u015f\u0259l\u0259rin Qorunub Saxlan\u0131lmas\u0131 v\u0259 T\u0259krar \u0130stehsal\u0131 Fondu14) \u00dcmumi daxili m\u0259hsul v\u0259 \u00fcmumi milli m\u0259hsulun ingilis dilind\u0259 adlar\u0131 birne\u00e7\u0259 d\u0259f\u0259 m\u00fcsahib\u0259d\u0259 soru\u015fulub.15) M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259saitl\u0259ri hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunabilm\u0259z?M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259saiti t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 olunmal\u0131d\u0131r v\u0259 onlar\u0131n ba\u015fqa m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259nm\u0259sin\u0259 yol verilmir.H\u0259min v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 v\u0259zif\u0259li \u015f\u0259xsl\u0259r Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.16) B\u00fcdc\u0259nin haz\u0131rlanmas\u0131ndan t\u0259sdiq olunmas\u0131na q\u0259d\u0259r ged\u0259n prosesinard\u0131c\u0131ll\u0131\u011f\u0131n\u0131 m\u00fctl\u0259q \u0259zb\u0259rl\u0259yin. Bu sual b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir.17) B\u00fcdc\u0259ni hans\u0131 d\u00f6vl\u0259t orqan\u0131 t\u0259sdiq edir?N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanun layih\u0259si ona \u0259lav\u0259 edilmi\u015f dig\u0259r s\u0259n\u0259dl\u0259rl\u0259 birlikd\u0259 cari ilin oktyabr ay\u0131n\u0131n 15-d\u0259n gec olmayaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndin\u0259 uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin m\u00fczakir\u0259sin\u0259 v\u0259 t\u0259sdiqin\u0259 t\u0259qdim edilir.18) B\u00fcdc\u0259d\u0259 t\u0259sdiq olunan ay\u0131rmalar n\u0259dir v\u0259 bu ay\u0131rmalar hans\u0131 x\u0259rcl\u0259rinmaliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 s\u0259rf edilir?qanunvericilikl\u0259 t\u0259sdiq olunan v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259rd\u0259 madd\u0259l\u0259r \u00fczr\u0259 x\u0259rcl\u0259n\u0259 bil\u0259c\u0259k v\u0259saitin yuxar\u0131 h\u0259ddi;H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259rin \u0259n y\u00fcks\u0259k h\u0259ddini g\u00f6st\u0259rir. \u0130l \u0259rzind\u0259 faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, h\u0259min h\u0259dd\u0259n \u00e7ox ola bilm\u0259z.19) Yerli b\u00fcdc\u0259 n\u0259dir v\u0259 nec\u0259 t\u0259sdiq edilir?Yerli b\u00fcdc\u0259 b\u0259l\u0259diyy\u0259 statusuna uy\u011fun olaraq \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 prinsipl\u0259rini realla\u015fd\u0131rmaq, b\u0259l\u0259diyy\u0259l\u0259rin Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131 v\u0259 qanunlar\u0131 il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f s\u0259lahiyy\u0259tl\u0259rini h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn formala\u015fan v\u0259 istifad\u0259 olunan maliyy\u0259 v\u0259saitidir.Yerli b\u00fcdc\u0259nin t\u0259rtibi v\u0259 icras\u0131 b\u00fcdc\u0259 sisteminin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u00fcmumi prinsipl\u0259ri \u0259sas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131nda t\u0259tbiq olunan b\u00fcdc\u0259 t\u0259snifat\u0131na uy\u011fun olaraq h\u0259yata ke\u00e7irilir.Yerli b\u00fcdc\u0259nin m\u00fcst\u0259qilliyi\u00f6z m\u0259daxil m\u0259nb\u0259l\u0259rinin v\u0259b\u0259l\u0259diyy\u0259nin yerli b\u00fcdc\u0259 v\u0259saitin\u0259 s\u0259r\u0259ncam verm\u0259k bar\u0259d\u0259 m\u00fcst\u0259sna h\u00fcququnun olmas\u0131 il\u0259 t\u0259min edilir.B\u0259l\u0259diyy\u0259l\u0259rin m\u00fcraci\u0259ti v\u0259 qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallar istisna olmaqla, qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259rin b\u00fcdc\u0259 f\u0259aliyy\u0259tin\u0259 m\u00fcdaxil\u0259sin\u0259 yol verilmir.B\u0259l\u0259diyy\u0259l\u0259r maliyy\u0259 ilinin sonuna b\u00fcdc\u0259d\u0259 \u0259m\u0259l\u0259 g\u0259lmi\u015f s\u0259rb\u0259st maliyy\u0259 qal\u0131qlar\u0131na m\u00fcst\u0259qil s\u0259r\u0259ncam verirl\u0259r.B\u0259l\u0259diyy\u0259l\u0259r yerli b\u00fcdc\u0259l\u0259rin t\u0259rtibind\u0259, t\u0259sdiqind\u0259 v\u0259 icras\u0131nda m\u00fcst\u0259qildirl\u0259r.20) Sosial demoqrafik \u0259hali qruplar\u0131 n\u0259dir v\u0259 bu qrupa hans\u0131 \u0259hali kateqoriyas\u0131aid edilir?\u2013 ya\u015f-cins \u0259lam\u0259tl\u0259rin\u0259, sosial v\u0259ziyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259\u00a0f\u0259rql\u0259n\u0259n \u0259hali qruplar\u0131 (\u0259m\u0259k qabiliyy\u0259tli \u0259hali, pensiya\u00e7\u0131lar, \u0259lill\u0259r, u\u015faqlar v\u0259 s.).21) Az\u0259rbaycan Respublikas\u0131n\u0131n hans\u0131 ehtiyat fondlar\u0131 var?D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259rd\u0259 n\u0259z\u0259rd\u0259 tutulmayan x\u0259rcl\u0259r,habel\u0259 d\u00f6vl\u0259t v\u0259 yerli \u0259h\u0259miyy\u0259tli t\u0259dbirl\u0259rin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Az\u0259rbaycan Respublikas\u0131 Prezidentinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131 b\u00fcdc\u0259sinin v\u0259 yerli b\u00fcdc\u0259l\u0259rin m\u0259bl\u0259\u011fi m\u00fc\u0259yy\u0259n edil\u0259n ehtiyat fondlar\u0131 yarad\u0131la bil\u0259r.Reserve fund - Kommersiya banklar\u0131n\u0131n m\u0259cburi qaydada yarad\u0131lan v\u0259 bir qayda olaraq m\u00fc\u0259yy\u0259n edilmi\u015f normativl\u0259r \u0259sas\u0131nda il \u0259rzind\u0259, yaxud illik m\u00fchasibat hesabat\u0131 bank\u0131n t\u0259sis\u00e7il\u0259rinin (pay\u00e7\u0131lar\u0131n\u0131n) \u00fcmumi y\u0131\u011f\u0131nca\u011f\u0131 t\u0259r\u0259\ufb01nd\u0259n t\u0259sdiq edildikd\u0259n sonra m\u0259nf\u0259\u0259td\u0259n ay\u0131rmalar hesab\u0131na yaranan fonddur.D\u00f6vl\u0259t b\u00fcdc\u0259sinin Ehtiyat Fondunun v\u0259saitind\u0259n istifad\u0259 qaydalar\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin Ehtiyat Fondundan istifad\u0259 qaydalar\u0131 Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,yerli b\u00fcdc\u0259l\u0259rin ehtiyat fondlar\u0131n\u0131n v\u0259saitl\u0259rind\u0259n istifad\u0259 qaydalar\u0131 is\u0259 b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir.D\u00f6vl\u0259t B\u00fcdc\u0259sinin Ehtiyat FonduA.R.Prezidentinin Ehtiyat Fondu22) D\u00f6vl\u0259t b\u00fcdc\u0259sinin ehtiyat fondu il\u0259 prezdentin ehtiyat fondunun v\u0259saitl\u0259rid\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin ne\u00e7\u0259 faizi miqdar\u0131nda t\u0259\u015fkil edil\u0259 bil\u0259r? Bu sualda b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir. \u00dcmumiyy\u0259tl\u0259, ehtiyat fondlar\u0131 haqq\u0131ndayax\u015f\u0131 oxuyun.D\u00f6vl\u0259t b\u00fcdc\u0259sinin Ehtiyat Fondunun v\u0259saitinin h\u0259cmi d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin 5 faizind\u0259n art\u0131q olmamaqla, \u0259vv\u0259lki ild\u0259 bu Fondun x\u0259rcinin faktiki icras\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla m\u00fc\u0259yy\u0259n edilir.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saitinin h\u0259cmi d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin 2 faizind\u0259n \u00e7ox olmamaqla m\u00fc\u0259yy\u0259n edilir. Bu Fondun v\u0259saiti \u00f6lk\u0259nin sosial-iqtisadi h\u0259yat\u0131nda m\u00fch\u00fcm \u0259h\u0259miyy\u0259t k\u0259sb ed\u0259n t\u0259dbirl\u0259r\u0259 y\u00f6n\u0259ldilir.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saiti \u00f6lk\u0259d\u0259 se\u00e7kil\u0259rin v\u0259 referendumlar\u0131n ke\u00e7irilm\u0259sin\u0259, habel\u0259 Az\u0259rbaycan Respublikas\u0131 Prezidentinin f\u0259aliyy\u0259tinin t\u0259bli\u011fi m\u0259qs\u0259dil\u0259 x\u0259rcl\u0259n\u0259 bilm\u0259z.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saiti m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n s\u0259r\u0259ncamlar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 istifad\u0259 olunur.23) D\u00f6vl\u0259t b\u00fcdc\u0259sinin x\u0259rcl\u0259rin\u0259 hans\u0131 x\u0259rcl\u0259r daxildir?.cari x\u0259rcl\u0259r,o c\u00fcml\u0259d\u0259n \u0259m\u0259k haqq\u0131, \u0259m\u0259k haqq\u0131na \u00fcst\u0259lik,pensiya v\u0259 ba\u015fqa sosial m\u00fcavin\u0259tl\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r,mallar\u0131n sat\u0131n al\u0131nmas\u0131 v\u0259 ba\u015fqa xidm\u0259tl\u0259r \u00fczr\u0259 x\u0259rcl\u0259r,faiz \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r,qrantlar, subsidiyalar v\u0259 cari k\u00f6\u00e7\u00fcrm\u0259l\u0259r;10.1.2.\u0259sasl\u0131 x\u0259rcl\u0259r,o c\u00fcml\u0259d\u0259n \u0259sas v\u0259saitl\u0259rin al\u0131nmas\u0131,kapital qoyulu\u015flar\u0131 v\u0259 s\u0259hml\u0259rin al\u0131nmas\u0131;10.1.3.kreditl\u0259r \u00fczr\u0259 borclara,faizl\u0259r\u0259 xidm\u0259t x\u0259rcl\u0259ri v\u0259 layih\u0259l\u0259rd\u0259 pay i\u015ftirak\u0131.10.2. B\u00fcdc\u0259 x\u0259rcl\u0259ri m\u00fcvafiq b\u00fcdc\u0259 t\u0259snifat\u0131na uy\u011fun olaraq t\u0259sdiq olunmu\u015f b\u00fcdc\u0259 ay\u0131rmalar\u0131 h\u0259ddind\u0259 cari, investisiya, innovasiya v\u0259 dig\u0259r x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 y\u00f6n\u0259ldilir.10.3. H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259rin \u0259n y\u00fcks\u0259k h\u0259ddini g\u00f6st\u0259rir. \u0130l \u0259rzind\u0259 faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, h\u0259min h\u0259dd\u0259n \u00e7ox ola bilm\u0259z.10.4. H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259si \u00fczr\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar\u0131n icra m\u00fcdd\u0259ti , bu Qanunun 6.6-c\u0131 madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, b\u00fcdc\u0259 ilinin sonunda ba\u015fa \u00e7at\u0131r.24) D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n d\u00f6vl\u0259t orqanlar\u0131hans\u0131lard\u0131r?25) D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n hans\u0131 hallarda v\u0259 nec\u0259 bax\u0131l\u0131r?23.1. D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259ri aras\u0131nda tarazl\u0131\u011f\u0131n t\u0259min olunmas\u0131 onun t\u0259rtibinin v\u0259 icras\u0131n\u0131n, h\u0259m\u00e7inin g\u0259lir v\u0259 x\u0259rcl\u0259rin m\u0259bl\u0259\u011finin d\u0259yi\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131n\u0131n m\u00fch\u00fcm \u015f\u0259rtidir.23.2. D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 prosesind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 z\u0259rur\u0259ti yarand\u0131qda v\u0259 bu z\u0259rur\u0259tin cari il \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin t\u0259rtibi v\u0259 t\u0259sdiqi zaman\u0131 n\u0259z\u0259r\u0259 al\u0131nmas\u0131 m\u00fcmk\u00fcn olmam\u0131\u015fd\u0131rsa, qanunvericilik t\u0259\u015f\u0259bb\u00fcs\u00fc qaydas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndi n\u0259z\u0259r\u0259 al\u0131nmaqla cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi qar\u015f\u0131s\u0131nda m\u0259s\u0259l\u0259 qald\u0131r\u0131la bil\u0259r.26) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 hesabatlara hans\u0131 d\u00f6vl\u0259t orqan\u0131 r\u0259y verir?Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131 \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 illik hesabatlara v\u0259 m\u00fcvafiq qanun layih\u0259l\u0259rin\u0259 dair r\u0259y verir.27) B\u00fcdc\u0259 ssudalar\u0131 n\u0259dir v\u0259 hans\u0131 m\u00fcdd\u0259t\u0259 verilir?b\u00fcdc\u0259 ssudalar\u0131 \u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, yerli b\u00fcdc\u0259l\u0259r\u0259, b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na, d\u00f6vl\u0259t ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259 yard\u0131m\u0131 alan dig\u0259r h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, yerli b\u00fcdc\u0259l\u0259rd\u0259n b\u0259l\u0259diyy\u0259 t\u0259\u015fkilatlar\u0131na b\u00fcdc\u0259 ili \u0259rzind\u0259 veril\u0259n v\u0259 \u0259n geci verildiyi b\u00fcdc\u0259 ilinin sonunad\u0259k qaytar\u0131lmal\u0131 olan maliyy\u0259 v\u0259saiti;b\u00fcdc\u0259 ssudalar\u0131n\u0131n verilm\u0259sind\u0259 \u0259sas m\u0259qs\u0259d q\u0131sam\u00fcdd\u0259tli na\u011fd v\u0259sait \u00e7at\u0131\u015fmazl\u0131\u011f\u0131n\u0131n aradan qald\u0131r\u0131lmas\u0131d\u0131r v\u0259 bu al\u0259td\u0259n \u0259sas\u0259n b\u00fcdc\u0259 sistemi daxilind\u0259, x\u00fcsusil\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 m\u00fcnasib\u0259td\u0259 istifad\u0259 edilir.28) Dotasiya n\u0259dir v\u0259 n\u0259 m\u0259qs\u0259dl\u0259 verilir?dotasiya - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 onlar\u0131n g\u0259lir v\u0259 x\u0259rcl\u0259rini t\u0259nziml\u0259m\u0259k m\u0259qs\u0259di il\u0259 \u0259v\u0259zsiz veril\u0259n maliyy\u0259 v\u0259saiti;subvensiya - m\u0259qs\u0259dli maliyy\u0259l\u0259\u015fdirm\u0259nin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 veril\u0259n, lakin h\u0259min m\u0259qs\u0259d \u00fc\u00e7\u00fcn v\u0259 ya m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 istifad\u0259 edilm\u0259dikd\u0259 geri qaytar\u0131lan maliyy\u0259 v\u0259saiti;subsidiya - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, yerli b\u00fcdc\u0259l\u0259r\u0259 v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 \u0259v\u0259zsiz veril\u0259n maliyy\u0259 v\u0259saiti;Subsidiya v\u0259 subvensiya \u2013 maliyy\u0259 b\u00fcdc\u0259si hesab\u0131na edil\u0259n yard\u0131mlard\u0131r. Bu terminl\u0259r d\u00f6vl\u0259t maliyy\u0259l\u0259\u015fm\u0259sin\u0259 aid edilir v\u0259 bir institutun b\u00fcdc\u0259sind\u0259n \u00a0dig\u0259rin\u0259 transfertl\u0259ri ifad\u0259 edir.Subsidiya \u2013\u00a0v\u0259t\u0259nda\u015flara maddi yard\u0131m m\u0259qs\u0259dil\u0259 veril\u0259n pul miqdar\u0131d\u0131r. Bu halda bir institudan m\u00fc\u0259yy\u0259n m\u0259qs\u0259di realiz\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 m\u0259bl\u0259\u011f ayr\u0131l\u0131r. M\u0259s\u0259l\u0259n, cavan ail\u0259l\u0259rin m\u0259nzil \u0259ld\u0259 etm\u0259si \u00fc\u00e7\u00fcn, q\u0259bul olunmu\u015f proqram \u00fcz\u0259rind\u0259n subsidiya ayr\u0131l\u0131r. Bu zaman, bu proqram \u00fczr\u0259 ayr\u0131lna subsidiya m\u00fc\u0259yy\u0259n sayda insanlar\u0131n \u0259ld\u0259 etm\u0259k ist\u0259diyi m\u0259nzilin qiym\u0259tinin bir hiss\u0259sini qar\u015f\u0131lay\u0131r, yerd\u0131 qalan hiss\u0259ni ail\u0259 \u00f6z\u00fc \u00f6d\u0259m\u0259lidir.\u00a0Subvensiya \u2013\u00a0\u0130st\u0259nil\u0259n s\u0259viyy\u0259li b\u00fcdc\u0259d\u0259n yaln\u0131z m\u00fc\u0259yy\u0259n m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn ayr\u0131lm\u0131\u015f v\u0259 bu m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259nm\u0259li olan pul miqdar\u0131d\u0131r. Subsidiya il\u0259 eyni mahiyy\u0259t da\u015f\u0131salar da, a\u015fa\u011f\u0131da onlar\u0131n \u0259sas f\u0259rqi qeyd edil\u0259c\u0259k. \u0130lk \u00f6nc\u0259 onu qeyd ed\u0259k ki, v\u0259t\u0259nda\u015flar birba\u015fa subvensiya alm\u0131rlar. Subvensiya yaln\u0131z bir b\u00fcdc\u0259d\u0259n dig\u0259rin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u0259n pul miqdar\u0131n\u0131 ifad\u0259 edir.\u00a0Subsidiya v\u0259 subvensiyan\u0131n ox\u015far c\u0259h\u0259tl\u0259ri :Onlar\u0131n geri qaytar\u0131lamas\u0131 n\u0259z\u0259rd\u0259 tutulmur.Qar\u015f\u0131l\u0131qs\u0131z verilir \u2013 y\u0259ni \u0259ld\u0259 etm\u0259k \u00fc\u00e7\u00fcn h\u0259r hans\u0131 komissiya v\u0259 ya faiz miqdar\u0131 \u00f6d\u0259m\u0259k laz\u0131m deyil.\u00a0Subsidiya v\u0259 Subvensiyan\u0131n f\u0259rqi :\u00a0Yuxar\u0131da da qeyd olundu\u011fu kimi, v\u0259t\u0259nda\u015flara yaln\u0131z dotasiya v\u0259 subsidiya ayr\u0131la bil\u0259r. Sosial sferada subvensiyalara rast g\u0259linmir.Subvensiya yaln\u0131z pul formas\u0131nda ifad\u0259 olunur, subsidiya is\u0259 eyni zamanda material formaya malik ola bil\u0259r, t\u0259dris materiallar\u0131, d\u0259rmanlar v\u0259 s.Subvensiya t\u0259bii olaraq bu m\u0259qs\u0259dl\u0259ri realiz\u0259 etm\u0259k \u00fc\u00e7\u00fcn yuxar\u0131 b\u00fcdc\u0259d\u0259n a\u015fa\u011f\u0131 b\u00fcdc\u0259y\u0259 maliyy\u0259 \u00f6t\u00fcr\u0259c\u0259k (material yard\u0131m\u0131 t\u0259\u015fkil etm\u0259k m\u0259qs\u0259dil\u0259 ) . Lakin yen\u0259 d\u0259,bu f\u0259rdl\u0259r\u0259 veril\u0259n yard\u0131m deyil, institutlar aras\u0131nda olan transdertdir.\u00a0\u018fg\u0259r maliyy\u0259 \u00a0s\u0131rf h\u0259r hans\u0131 m\u0259qs\u0259d \u00fc\u00e7\u00fcn verilirs\u0259, bu subsidiya, \u0259g\u0259r birba\u015fa m\u0259qs\u0259d g\u00f6st\u0259rilm\u0259d\u0259n, balansla\u015fd\u0131rmaq, k\u0259sri aradan qald\u0131r\u0131lmaq \u00fc\u00e7\u00fcn verilirs\u0259\u00a0dotasiya\u00a0adlan\u0131r .29) M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f g\u0259lirl\u0259r hans\u0131 g\u0259lirl\u0259rdir?m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f g\u0259lir - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 m\u00fc\u0259yy\u0259n edil\u0259n normativl\u0259r\u0259 uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rind\u0259n yerli g\u0259lirl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra formala\u015fan g\u0259lir;30) \u0130cmal b\u00fcdc\u0259 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?icmal b\u00fcdc\u0259 - d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin (b\u00fcdc\u0259d\u0259nk\u0259nar \u0259m\u0259liyyatlar da daxil olmaqla) v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lir v\u0259 x\u0259rcl\u0259rini (D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fondunun g\u0259lir v\u0259 x\u0259rcl\u0259ri istisna olmaqla) funksional v\u0259 iqtisadi t\u0259snifata uy\u011fun paraqraflar s\u0259viyy\u0259sind\u0259 \u0259ks etdir\u0259n maliyy\u0259 s\u0259n\u0259di;\u0130cmal b\u00fcdc\u0259y\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si, Sosial M\u00fcdafi\u0259 Fondunun b\u00fcdc\u0259si, Neft Fondunun b\u00fcdc\u0259si v\u0259 Nax\u00e7\u0131van MR-in b\u00fcdc\u0259si daxildir.31) N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanunla t\u0259sdiq olunan \u0259sasg\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin \u00fcmumi m\u0259bl\u0259\u011fi;vergil\u0259rin d\u0259r\u0259c\u0259l\u0259ri;m\u0259daxil m\u0259nb\u0259l\u0259ri \u00fczr\u0259 g\u0259lirl\u0259rin m\u0259bl\u0259\u011fi;m\u0259nb\u0259l\u0259r \u00fczr\u0259 qrantlar v\u0259 transfertl\u0259r;ayr\u0131-ayr\u0131 g\u0259lirl\u0259rin b\u00fcdc\u0259l\u0259r aras\u0131nda b\u00f6lg\u00fcs\u00fc v\u0259 ay\u0131rma normalar\u0131;funksional v\u0259 iqtisadi t\u0259snifata uy\u011fun olaraq paraqraflar s\u0259viyy\u0259sind\u0259 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 veril\u0259n qrantlar\u0131n, dotasiyalar\u0131n, subsidiyalar\u0131n v\u0259 subvensiyalar\u0131n m\u0259bl\u0259\u011fi;b\u00fcdc\u0259 ssudalar\u0131n\u0131n \u00fcmumi m\u0259bl\u0259\u011fi v\u0259 istiqam\u0259tl\u0259ri;daxili v\u0259 xarici d\u00f6vl\u0259t borclar\u0131n\u0131n faizl\u0259ri v\u0259 \u0259sas m\u0259bl\u0259\u011fl\u0259ri \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r;d\u00f6vl\u0259tin \u00fc\u00e7\u00fcnc\u00fc t\u0259r\u0259f qar\u015f\u0131s\u0131nda \u00f6hd\u0259liyinin yuxar\u0131 h\u0259ddi;sair beyn\u0259lxalq \u00f6hd\u0259likl\u0259rin m\u0259bl\u0259\u011fi;ehtiyat fondlar\u0131n\u0131n m\u0259bl\u0259\u011fi;daxili v\u0259 xarici d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tinin, o c\u00fcml\u0259d\u0259n b\u00fcdc\u0259 ili \u0259rzind\u0259 c\u0259lb edil\u0259n v\u0259 \u0259vv\u0259lki ill\u0259rd\u0259 al\u0131nm\u0131\u015f v\u0259 n\u00f6vb\u0259ti b\u00fcdc\u0259 ilinin sonunad\u0259k qaytar\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulan daxili v\u0259 xarici d\u00f6vl\u0259t borcunun yuxar\u0131 h\u0259dl\u0259ri (limitl\u0259ri);x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259 ard\u0131c\u0131ll\u0131\u011f\u0131;d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri;d\u00f6vl\u0259t b\u00fcdc\u0259si k\u0259sirinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t Neft Fondunun g\u0259lirl\u0259ri n\u0259z\u0259r\u0259 al\u0131nmadan icmal b\u00fcdc\u0259 k\u0259sirinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;\u0130cmal b\u00fcdc\u0259nin x\u0259rcl\u0259rinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;t\u0259sdiq olunmas\u0131 z\u0259ruri hesab edil\u0259n dig\u0259r g\u00f6st\u0259ricil\u0259r.32) N\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si hans\u0131 tarix\u0259d\u0259k m\u00fctl\u0259q t\u0259sdiq olunmal\u0131d\u0131r?15.1. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin m\u00fczakir\u0259si v\u0259 t\u0259sdiqi Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin Daxili Nizamnam\u0259sin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.15.2. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin iclas\u0131nda n\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u00fczakir\u0259sind\u0259 icra hakimiyy\u0259ti orqanlar\u0131 i\u015ftirak edir.B\u00fcdc\u0259 layih\u0259sinin m\u00fczakir\u0259si zaman\u0131 Az\u0259rbaycan Respublikas\u0131 M\u0259rk\u0259zi Bank\u0131n\u0131n \u0130dar\u0259 Hey\u0259tinin s\u0259dri qar\u015f\u0131dak\u0131 il \u00fc\u00e7\u00fcn pul siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259ri bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131 Milli M\u0259clisin\u0259 m\u0259lumat verir.Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131 \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa \u0259sas\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259sin\u0259 r\u0259y verir.15.3. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisind\u0259 cari ilin dekabr ay\u0131n\u0131n 20-d\u0259n gec olmayaraq qanunla t\u0259sdiq edilir.33) D\u00f6vl\u0259t b\u00fcdc\u0259si qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f tarix\u0259d\u0259k t\u0259sdiq olunmad\u0131qda\u0259m\u0259liyyatlar nec\u0259 h\u0259yata ke\u00e7irilir?15.4. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259si m\u00fc\u0259yy\u0259n olunmu\u015f m\u00fcdd\u0259t \u0259rzind\u0259 t\u0259sdiq olunmad\u0131qda,m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259si t\u0259sdiq olunanad\u0259k h\u0259r ay \u00fczr\u0259 \u00f6t\u0259n ilin x\u0259rcl\u0259rinin on ikid\u0259 biri q\u0259d\u0259rind\u0259 (m\u00fcdafi\u0259 olunmu\u015f x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 tam) maliyy\u0259l\u0259\u015fm\u0259nin apar\u0131lmas\u0131n\u0131n m\u00fcv\u0259qq\u0259ti qaydalar\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.Eyni qayda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n idar\u0259etm\u0259 v\u0259 \u0259m\u0259liyyat x\u0259rcl\u0259rin\u0259 d\u0259 \u015famil edilir;15.5. Cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda Qanuna \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si il\u0259 ba\u011fl\u0131 qanunvericilik t\u0259\u015f\u0259bb\u00fcs\u00fc qaydas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndi n\u0259z\u0259r\u0259 al\u0131nmaqla Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi qar\u015f\u0131s\u0131nda m\u0259s\u0259l\u0259 qald\u0131r\u0131la bil\u0259r.Bu \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 z\u0259rur\u0259tini yaratd\u0131\u011f\u0131 t\u0259qdird\u0259, bu Qanunun 23.2-ci, 23.3-c\u00fc v\u0259 23.4-c\u00fc madd\u0259l\u0259rinin m\u00fcdd\u0259alar\u0131 t\u0259tbiq olunur.34) Yerli b\u00fcdc\u0259l\u0259rin icras\u0131na kiml\u0259r n\u0259zar\u0259t edir?Yerli b\u00fcdc\u0259nin icras\u0131na, o c\u00fcml\u0259d\u0259n s\u0259rf edil\u0259n v\u0259saitin t\u0259sdiq edilmi\u015f b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rin\u0259 uy\u011funlu\u011funa b\u0259l\u0259diyy\u0259 n\u0259zar\u0259t edir v\u0259 bu m\u0259qs\u0259dl\u0259 ild\u0259 bir d\u0259f\u0259d\u0259n az olmayaraq m\u00fcst\u0259qil auditorlar\u0131 c\u0259lb edir.Qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259r\u0259 verdikl\u0259ri s\u0259lahiyy\u0259tl\u0259rin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn ay\u0131rd\u0131qlar\u0131 maliyy\u0259 v\u0259saitinin istifad\u0259sin\u0259 n\u0259zar\u0259ti h\u0259min orqanlar h\u0259yata ke\u00e7irirl\u0259r.35) D\u00f6vl\u0259t t\u0259r\u0259find\u0259n yerli b\u00fcdc\u0259l\u0259r\u0259 maliyy\u0259 d\u0259st\u0259yi hans\u0131 yollarla h\u0259yatake\u00e7irilir?Madd\u0259 32. B\u0259l\u0259diyy\u0259l\u0259rl\u0259 d\u00f6vl\u0259t hakimiyy\u0259ti orqanlar\u0131 aras\u0131nda b\u00fcdc\u0259 m\u00fcnasib\u0259tl\u0259ri36) B\u0259l\u0259diyy\u0259 orqanlar\u0131na d\u00f6vl\u0259t t\u0259r\u0259find\u0259n dotasiya n\u0259 m\u0259qs\u0259dl\u0259 verilir?yerli sosial-iqtisadi inki\u015faf proqramlar\u0131n\u0131 yerli b\u00fcdc\u0259l\u0259rin v\u0259saiti hesab\u0131na maliyy\u0259l\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olmad\u0131qda, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n dotasiya v\u0259 subvensiya ay\u0131r\u0131l\u0131r.37) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda hans\u0131 qar\u015f\u0131l\u0131ql\u0131\u0259laq\u0259 m\u00f6vcuddur?b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 - qanunvericiliy\u0259 uy\u011fun olaraq d\u00f6vl\u0259t t\u0259r\u0259find\u0259n h\u00fcquqi \u015f\u0259xs qismind\u0259 v\u0259 (v\u0259 ya) h\u00fcquqi \u015f\u0259xs yaratmadan t\u0259sis edilmi\u015f v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n k\u0259nar m\u00fcst\u0259qil b\u00fcdc\u0259y\u0259 v\u0259 ya pul v\u0259saitl\u0259rin\u0259 malik olan m\u0259qs\u0259dli d\u00f6vl\u0259t maliyy\u0259 fondlar\u0131;Madd\u0259 27. D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u025938) D\u00f6vl\u0259t borcu hans\u0131 hallarda yarana bil\u0259r?d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131n\u0131n ad\u0131ndan ba\u011flan\u0131lm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 \u00f6d\u0259nilm\u0259li olan borc;Madd\u0259 25. D\u00f6vl\u0259t borcu v\u0259 ona xidm\u0259t g\u00f6st\u0259rilm\u0259si39) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti hans\u0131 orqan h\u0259yata ke\u00e7irir?D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi v\u0259 onun Hesablama Palatas\u0131 h\u0259yata ke\u00e7irir.D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti \u00f6z s\u0259lahiyy\u0259tl\u0259ri daxilind\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 h\u0259yata ke\u00e7irir.D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n r\u0259hb\u0259rl\u0259ri onlara tabe t\u0259\u015fkilatlarda g\u0259lir v\u0259 x\u0259rcl\u0259rin m\u00fc\u0259yy\u0259n edilmi\u015f qaydada u\u00e7otunun apar\u0131lmamas\u0131 v\u0259 v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015fdiril\u0259n m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tind\u0259 maliyy\u0259 qaydalar\u0131 pozulduqda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada t\u0259dbirl\u0259r h\u0259yata ke\u00e7irir.40) \u0130cmal b\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rininauditini hans\u0131 orqan yerin\u0259 yetirir?D\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259 icmal b\u00fcdc\u0259nin g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rinin, o c\u00fcml\u0259d\u0259n b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n auditi \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131 t\u0259r\u0259find\u0259n apar\u0131l\u0131r.41) Yerli b\u00fcdc\u0259 haqq\u0131nda qanun lahiy\u0259si b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n m\u00fczakir\u0259si v\u0259t\u0259sdiqin\u0259 hans\u0131 tarix\u0259d\u0259k t\u0259qdim edilm\u0259lidir?N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn yerli b\u00fcdc\u0259 haqq\u0131nda q\u0259rar layih\u0259si m\u00fcvafiq s\u0259n\u0259dl\u0259rl\u0259 birlikd\u0259 cari ilin oktyabr\u0131n 15-d\u0259n gec olmayaraq b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n m\u00fczakir\u0259sin\u0259 v\u0259 t\u0259sdiqin\u0259 t\u0259qdim edilir.42) B\u00fcdc\u0259 sistemi haqq\u0131nda Az\u0259rbaycan Respublikas\u0131n\u0131n qanunu n\u0259 vaxt q\u0259buledilmi\u015fdir?2 iyul 2002-ci il - Bu Qanun 2003-c\u00fc il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir.43) Toplu maliyy\u0259 balans\u0131 n\u0259dir v\u0259 bu s\u0259n\u0259dd\u0259 hans\u0131 m\u0259lumatlar \u0259ks etdirilir?toplu maliyy\u0259 balans\u0131 - konkret d\u00f6vr \u00fc\u00e7\u00fcn \u00f6lk\u0259d\u0259 maliyy\u0259 v\u0259saitl\u0259rinin yaranma m\u0259nb\u0259l\u0259ri v\u0259 istifad\u0259 istiqam\u0259tl\u0259ri bar\u0259d\u0259 m\u0259lumatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n maliyy\u0259 s\u0259n\u0259di.44) B\u00fcdc\u0259 t\u0259snifat\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?b\u00fcdc\u0259 t\u0259snifat\u0131 - d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lirl\u0259rinin, x\u0259rcl\u0259rinin v\u0259 maliyy\u0259l\u0259\u015fm\u0259 m\u0259nb\u0259l\u0259rinin funksional, iqtisadi, inzibati v\u0259 dig\u0259r prinsipl\u0259r \u0259sas\u0131nda qrupla\u015fd\u0131r\u0131lmas\u0131;45) M\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hans\u0131lard\u0131r?7.1. B\u00fcdc\u0259y\u0259 daxilolmalar\u0131n v\u0259ziyy\u0259tind\u0259n as\u0131l\u0131 olmayaraq iqtisadi t\u0259snifat\u0131n a\u015fa\u011f\u0131dak\u0131 madd\u0259l\u0259ri \u00fczr\u0259 x\u0259rcl\u0259r m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hesab edilir v\u0259 onlara sekvestr t\u0259tbiq olunmur:7.1.1. \u0259m\u0259k haqq\u0131;7.1.2. \u0259m\u0259k haqq\u0131na \u00fcst\u0259lik;7.1.3. pensiya, ba\u015fqa sosial m\u00fcavin\u0259tl\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r;7.1.4. d\u00f6vl\u0259tin daxili v\u0259 xarici borclar\u0131na xidm\u0259tl\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r;7.1.5. h\u0259r il \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanuna uy\u011fun olaraq m\u00fcdafi\u0259 olunmas\u0131 z\u0259ruri say\u0131lan dig\u0259r madd\u0259l\u0259r \u00fczr\u0259 x\u0259rcl\u0259r.46) D\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u0259qs\u0259di n\u0259dir?Az\u0259rbaycan Respublikas\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u0259qs\u0259di\u00f6lk\u0259nin iqtisadi, sosial v\u0259 dig\u0259r strateji proqramlar\u0131n\u0131n v\u0259 probleml\u0259rinin h\u0259lli,d\u00f6vl\u0259tin funksiyalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada maliyy\u0259 v\u0259saitinin toplanmas\u0131n\u0131 v\u0259 istifad\u0259sini t\u0259min etm\u0259kdir.47) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birlikd\u0259 haz\u0131rlan\u0131b t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r hans\u0131lard\u0131r?Cari ilin aprel ay\u0131n\u0131n 15-d\u0259k m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n n\u00f6vb\u0259ti il \u00fc\u00e7\u00fcnd\u00f6vl\u0259t b\u00fcdc\u0259sinin ilkin layih\u0259si,b\u00fcdc\u0259-vergi siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259ri,b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n b\u00f6lm\u0259l\u0259ri s\u0259viyy\u0259sind\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259rin yuxar\u0131 h\u0259ddi,d\u00f6vl\u0259t borclar\u0131, prioritet x\u0259rcl\u0259r,n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il \u00fc\u00e7\u00fcn icmal b\u00fcdc\u0259 proqnozu (b\u00fcdc\u0259 qaydas\u0131na uy\u011fun hesablanm\u0131\u015f icmal b\u00fcdc\u0259nin x\u0259rcl\u0259rinin yuxar\u0131 h\u0259ddi d\u0259 daxil olmaqla),d\u00f6vl\u0259t b\u00fcdc\u0259sinin t\u0259rtibi v\u0259 icras\u0131 prosesi \u00fc\u00e7\u00fcn z\u0259ruri olan qanunvericilik aktlar\u0131n\u0131n layih\u0259l\u0259ri v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n d\u00f6vl\u0259t investisiya proqram\u0131n\u0131n ilkin layih\u0259si m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na t\u0259qdim olunur.48) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabatlar n\u0259 vaxt t\u0259rtib olunur?D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabat hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 25-d\u0259k t\u0259rtib olunur, m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131na t\u0259qdim edilir.Hesabatda d\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 funksional v\u0259 iqtisadi t\u0259snifat \u0259sas\u0131nda ilin \u0259vv\u0259lind\u0259n artan yekunla \u0259ks etdirilir.49) B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si hans\u0131 m\u0259nb\u0259l\u0259r hesab\u0131na h\u0259yata ke\u00e7iril\u0259bil\u0259r?B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fm\u0259si d\u00f6vl\u0259t borcu, kredit v\u0259 dig\u0259r m\u0259nb\u0259l\u0259r hesab\u0131na h\u0259yata ke\u00e7irilir.50) Yerli b\u00fcdc\u0259 x\u0259rcl\u0259rini hans\u0131 yolla maliyy\u0259l\u0259\u015fdir\u0259 bil\u0259r?Yerli g\u0259lirDotasiyaSubvensiya v\u0259 ssuda51) Ya\u015fay\u0131\u015f minumumundan hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur?ya\u015fay\u0131\u015f minimumu\u00a0- minimum istehlak s\u0259b\u0259tinin d\u0259y\u0259ri v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259rin c\u0259mind\u0259n ibar\u0259t sosial norma;2.0. Ya\u015fay\u0131\u015f minimumundan a\u015fa\u011f\u0131dak\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur:2.0.1. azt\u0259minatl\u0131 ail\u0259l\u0259r\u0259 \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n g\u00f6st\u0259rilm\u0259si sisteminin formala\u015fd\u0131r\u0131lmas\u0131nda v\u0259 t\u0259tbiqind\u0259;2.0.2. azt\u0259minatl\u0131 ail\u0259l\u0259rin rifah\u0131n\u0131n y\u00fcks\u0259ldilm\u0259si konsepsiyas\u0131n\u0131n v\u0259 D\u00f6vl\u0259t Proqramlar\u0131n\u0131n haz\u0131rlanmas\u0131nda;2.0.3. \u0259halinin h\u0259yat s\u0259viyy\u0259sinin qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131nda;2.0.4. fiziki \u015f\u0259xsl\u0259rin g\u0259lirl\u0259rinin vergiy\u0259 v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259r\u0259 c\u0259lb edilm\u0259y\u0259n h\u0259ddinin \u0259sasland\u0131r\u0131lmas\u0131nda;2.0.5. \u0259halinin pul g\u0259lirl\u0259rinin v\u0259 \u0259man\u0259tl\u0259rinin indeksl\u0259\u015fdirilm\u0259si \u00fczr\u0259\u00a0t\u0259dbirl\u0259rin i\u015fl\u0259nib haz\u0131rlanmas\u0131nda v\u0259 h\u0259yata ke\u00e7irilm\u0259sind\u0259;2.0.6. d\u00f6vl\u0259t b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n, qanunvericilikl\u0259 t\u0259nziml\u0259n\u0259n qiym\u0259t v\u0259 tarifl\u0259rin formala\u015fd\u0131r\u0131lmas\u0131nda.52) Minumum istehlak s\u0259b\u0259ti n\u0259dir v\u0259 t\u0259rkibi nec\u0259 formala\u015fd\u0131r\u0131l\u0131r?minimum istehlak s\u0259b\u0259ti\u00a0- insan\u0131n sa\u011flaml\u0131\u011f\u0131n\u0131n v\u0259 h\u0259yat f\u0259aliyy\u0259tinin minimum s\u0259viyy\u0259si \u00fc\u00e7\u00fcn z\u0259ruri olan \u0259rzaq, qeyri-\u0259rzaq mallar\u0131 v\u0259 xidm\u0259tl\u0259rin elmi normalar \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilmi\u015f toplusu;Minimum istehlak s\u0259b\u0259ti \u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259, bir n\u0259f\u0259rin v\u0259 ya ail\u0259nin x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 a\u015fa\u011f\u0131dak\u0131 t\u0259rkibd\u0259 formala\u015fd\u0131r\u0131l\u0131r:\u0259rzaq m\u0259hsullar\u0131n\u0131n minimum toplusu;f\u0259rdi v\u0259 ail\u0259vi istifad\u0259 olunan qeyri-\u0259rzaq mallar\u0131n\u0131n minimum toplusu (geyim, ayaqqab\u0131 v\u0259 d\u0259ft\u0259rxana l\u0259vazimatlar\u0131, t\u0259s\u0259rr\u00fcfat, m\u0259d\u0259ni-m\u0259i\u015f\u0259t,\u00a0sanitariya \u0259\u015fyalar\u0131, d\u0259rmanlar v\u0259 s.);xidm\u0259tl\u0259rin minimum toplusu (m\u0259nzil-kommunal, n\u0259qliyyat, rabit\u0259,\u00a0m\u0259i\u015f\u0259t, t\u0259hsil, m\u0259d\u0259ni-maarif, m\u00fcalic\u0259-istirah\u0259t xidm\u0259tl\u0259ri v\u0259 s.).Minimum istehlak s\u0259b\u0259tinin t\u0259rkibi d\u00f6vl\u0259t\u00a0elmi m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n\u0131n, qeyri-h\u00f6kum\u0259t t\u0259\u015fkilatlar\u0131n\u0131n i\u015ftirak\u0131 il\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n \u00fc\u00e7 ild\u0259 bir d\u0259f\u0259d\u0259n az olmayaraq m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir.53) Minumum \u0259m\u0259k haqq\u0131 n\u0259dir v\u0259 \u00f6lk\u0259mizd\u0259 haz\u0131rda minimum \u0259m\u0259k haqq\u0131 n\u0259q\u0259d\u0259rdir?Az\u0259rbaycanda\u00a0minimum \u0259m\u0259khaqq\u0131 \u2013 qanunvericilikl\u0259 ixtisass\u0131z \u0259m\u0259y\u0259 v\u0259 xidm\u0259t\u0259 g\u00f6r\u0259 ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n \u0259n a\u015fa\u011f\u0131 s\u0259viyy\u0259sini m\u00fc\u0259yy\u0259n ed\u0259n sosial normativdir.Az\u0259rbaycanda minimum \u0259m\u0259khaqq\u0131 \u00f6lk\u0259 prezidenti t\u0259r\u0259find\u0259n t\u0259yin olunur.2010-2022-ci ill\u0259r \u0259rzind\u0259 Az\u0259rbaycanda minimum \u0259m\u0259khaqq\u0131n\u0131n d\u0259yi\u015fm\u0259 dinamikas\u0131:2010-cu ilin sentyabr\u0131ndan - 85\u00a0AZN2011-ci ilin dekabr\u0131ndan - 93,50\u00a0AZN2013-c\u00fc ilin sentyabr\u0131ndan - 105\u00a0AZN2017-ci ilin yanvar\u0131ndan - 116\u00a0AZN2018-ci ilin yanvar\u0131ndan - 130\u00a0AZN2019-cu ilin mart\u0131ndan - 180\u00a0AZN2019-cu ilin sentyabr\u0131ndan - 250\u00a0AZN2022-ci il yanvar\u0131n 1-d\u0259n - 300\u00a0AZN54) \u018fm\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r qrupuna kiml\u0259r daxildir?\u0259m\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r\u0259lilliyi olan \u015f\u0259xsl\u0259r\u201c\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 7-ci v\u0259 8-ci madd\u0259l\u0259ri il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f ya\u015f h\u0259ddin\u0259 \u00e7atan \u015f\u0259xsl\u0259r,v\u0259fat etmi\u015f \u015f\u0259xsin18 ya\u015f\u0131na \u00e7atmam\u0131\u015f (\u0259yani t\u0259hsil alanlar t\u0259hsili bitir\u0259n\u0259d\u0259k, lakin 23 ya\u015fdan \u00e7ox olmamaqla),yaxud 18 ya\u015f\u0131na \u00e7atanad\u0259k\u00a0\u0259lilliyi\u00a0m\u00fc\u0259yy\u0259n olunmu\u015f 18 ya\u015f\u0131ndan yuxar\u0131\u00a0\u0259lilliyi olan\u00a0\u00f6vladlar\u0131.55) Sosial m\u00fcavin\u0259t n\u0259dir v\u0259 n\u00f6vl\u0259ri hans\u0131lard\u0131r?sosial m\u00fcavin\u0259tl\u0259r- bu Qanunla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada ayr\u0131-ayr\u0131 kateqoriya \u015f\u0259xsl\u0259r\u0259 sosial yard\u0131m g\u00f6st\u0259rilm\u0259si m\u0259qs\u0259dil\u0259 ayl\u0131q v\u0259 ya bird\u0259f\u0259lik \u00f6d\u0259nil\u0259n pul v\u0259saiti;ayl\u0131q m\u00fcavin\u0259tl\u0259r:d\u00f6vl\u0259t qulluq\u00e7ular\u0131na \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t;ya\u015fa g\u00f6r\u0259 m\u00fcavin\u0259t;ail\u0259 ba\u015f\u00e7\u0131s\u0131n\u0131 itirm\u0259y\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t;m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f b\u0259zi kateqoriya \u015f\u0259xsl\u0259r\u0259 kommunal, n\u0259qliyyat v\u0259 dig\u0259r xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t;3 ya\u015f\u0131nad\u0259k u\u015fa\u011fa qullu\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t;m\u00fcdd\u0259tli h\u0259qiqi h\u0259rbi xidm\u0259t h\u0259rbi qulluq\u00e7ular\u0131n\u0131n u\u015faqlar\u0131na m\u00fcavin\u0259t;valideynl\u0259rini itirmi\u015f v\u0259 valideyn himay\u0259sind\u0259n m\u0259hrum olmu\u015f u\u015faqlar\u0131n q\u0259yyumlar\u0131na (himay\u0259\u00e7il\u0259rin\u0259) m\u00fcavin\u0259t;1 ya\u015f\u0131nad\u0259k u\u015fa\u011f\u0131 olan azt\u0259minatl\u0131 ail\u0259l\u0259r\u0259 m\u00fcavin\u0259t;v\u0259fat etmi\u015f Az\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin arvad\u0131na (\u0259rin\u0259) v\u0259 ya \u00f6hd\u0259sind\u0259 olan u\u015fa\u011f\u0131na \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin v\u0259 onun ail\u0259 \u00fczvl\u0259rinin t\u0259minat\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiya Qanununa \u0259sas\u0259n \u00f6d\u0259nil\u0259n m\u00fcavin\u0259t;be\u015fd\u0259n \u00e7ox u\u015fa\u011f\u0131 olan qad\u0131nlara m\u00fcavin\u0259t;\u00f6vladl\u0131\u011fa g\u00f6t\u00fcr\u00fcl\u0259n u\u015fa\u011fa, o c\u00fcml\u0259d\u0259n\u00a018 ya\u015f\u0131nad\u0259k \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f\u00a0u\u015fa\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t.Bird\u0259f\u0259lik m\u00fcavin\u0259tl\u0259r:radiasiya\u00a0q\u0259zas\u0131 n\u0259tic\u0259sind\u0259 z\u0259r\u0259r \u00e7\u0259kmi\u015f\u00a0\u015f\u0259xsl\u0259r\u0259 h\u0259r il m\u00fcalic\u0259 \u00fc\u00e7\u00fcn m\u00fcavin\u0259t;u\u015fa\u011f\u0131n anadan olmas\u0131na g\u00f6r\u0259 m\u00fcavin\u0259t:d\u0259fn \u00fc\u00e7\u00fcn m\u00fcavin\u0259t.56) \u018fcn\u0259bil\u0259r v\u0259 ya v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r hans\u0131 m\u00fcavin\u0259ti ala bilm\u0259zl\u0259r?Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 ba\u015fqa hal n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 daimi ya\u015fayan v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r v\u0259 \u0259cn\u0259bil\u0259r, bu Qanunun 4.0.1.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u00fcavin\u0259t istisna olmaqla, bu Qanunla Az\u0259rbaycan Respublikas\u0131 v\u0259t\u0259nda\u015flar\u0131 \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f \u015f\u0259rtl\u0259rl\u0259 v\u0259 qaydada ayl\u0131q v\u0259 bird\u0259f\u0259lik m\u00fcavin\u0259t almaq h\u00fcququna malikdirl\u0259r.- d\u00f6vl\u0259t qulluq\u00e7ular\u0131na \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t;- ala bilm\u0259zl\u0259r57) Bird\u0259f\u0259lik m\u00fcavin\u0259tl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da58) M\u00fcavin\u0259tin t\u0259yin olunmas\u0131 \u015f\u0259rtl\u0259ri hans\u0131lard\u0131r v\u0259 ya hans\u0131 hallarda t\u0259yin edilir?59) Ya\u015fa g\u00f6r\u0259 m\u00fcavin\u0259t hans\u0131 hallarda t\u0259yin edilir?60) Ayl\u0131q m\u00fcavinatl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da61) D\u0259fn \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcavin\u0259ti kiml\u0259r ala bil\u0259r?62) D\u00f6vl\u0259t qulluq\u00e7usuna veril\u0259n \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t hans\u0131 hallarda dayand\u0131r\u0131la bil\u0259r?63) Ya\u015fa g\u00f6r\u0259 verilmi\u015f m\u00fcavin\u0259t hans\u0131 hallarda dayand\u0131r\u0131l\u0131r?64) Sad\u0259l\u0259\u015fdirilmi\u015f vergi v\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisi hans\u0131 hallarda t\u0259tbiq edilir?65) \u0130nflyasiya n\u0259dir v\u0259 onu yaradan amill\u0259r hans\u0131lard\u0131r?66) Subsidiya n\u0259dir?67) B\u00fcdc\u0259 sisteminin vahidliyi v\u0259 m\u00fcst\u0259qilliyi dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?B\u00fcdc\u0259 sisteminin vahidliyi b\u00fcdc\u0259nin formala\u015fmas\u0131n\u0131n vahid h\u00fcquqi bazas\u0131 il\u0259, vahid b\u00fcdc\u0259 t\u0259snifat\u0131 v\u0259 b\u00fcdc\u0259 s\u0259n\u0259dl\u0259ri formas\u0131ndan istifad\u0259 edilm\u0259kl\u0259, b\u00fcdc\u0259 prosesinin raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f prinsipl\u0259ri il\u0259, vahid sosial iqtisadi v\u0259 vergi siyas\u0259ti il\u0259 t\u0259min edilir.Taml\u0131q prinsipi o dem\u0259kdir ki, b\u00fcdc\u0259 sisteminin h\u0259r bir h\u0259lq\u0259sind\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259r onlar\u0131n h\u0259cmind\u0259 tam \u0259ks olunmal\u0131d\u0131r.Reall\u0131q- b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rinin h\u0259qiqiliyini g\u00f6st\u0259rir.A\u015fkarl\u0131q prinsipi- t\u0259sdiq edilmi\u015f b\u00fcdc\u0259l\u0259ri v\u0259 onlar\u0131n icras\u0131 haqq\u0131nda hesabat\u0131 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentinin g\u00f6nd\u0259ri\u015fini k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 d\u0259rc edilm\u0259sini t\u0259l\u0259b edir.B\u00fcdc\u0259nin m\u00fcst\u0259qilliyi- g\u0259lirl\u0259rin x\u00fcsusi m\u0259nb\u0259l\u0259rinin v\u0259 onlar\u0131n istifad\u0259 edilm\u0259si istiqam\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si h\u00fcquqi il\u0259 t\u0259min edilir.G\u0259lirl\u0259rin x\u00fcsusi m\u0259nb\u0259l\u0259rin\u0259h\u0259r bir b\u00fcdc\u0259 s\u0259viyy\u0259si \u00fc\u00e7\u00fcn qanunla g\u0259lir m\u0259nb\u0259yinin t\u0259hkim edilm\u0259si,t\u0259nziml\u0259yici g\u0259lirl\u0259rd\u0259n ay\u0131rma,Az\u0259rbaycan Respublikas\u0131n\u0131n subyektl\u0259ri v\u0259 yerli \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 s\u0259lahiyy\u0259tli orqanlar\u0131 t\u0259r\u0259find\u0259n m\u00fcst\u0259qil olaraq m\u00fc\u0259yy\u0259n edil\u0259n \u0259lav\u0259 m\u0259nb\u0259l\u0259r aiddir68) Sekvestr n\u0259dir v\u0259 n\u0259 zaman t\u0259tbiq edilir?Madd\u0259 23. D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lma v\u0259 x\u0259rcl\u0259r\u0259 sekvestr t\u0259tbiq olunmas\u013169) \u00dcmumi daxili m\u0259hsul n\u0259dir v\u0259 onun hesablanmas\u0131 metodlar\u0131 hans\u0131lard\u0131r?\u00dcmumi daxili m\u0259hsul (\u00dcDM) \u2013\u00a0bir il \u0259rzind\u0259 iqtisadiyyatda (\u00f6lk\u0259 daxilind\u0259) istehsal olunan b\u00fct\u00fcn mal v\u0259 xidm\u0259tl\u0259rin m\u0259cmu bazar qiym\u0259tidir.\u00dcDM \u00f6lk\u0259 iqtisadiyyat\u0131n\u0131n inki\u015faf\u0131n\u0131n \u0259sas g\u00f6st\u0259ricisidir. \u00dcDM art\u0131rsa, dem\u0259k ki, \u00f6lk\u0259 iqtisadiyyat\u0131 da inki\u015faf edir. \u0130qtisadiyyat\u0131n ayr\u0131-ayr\u0131 sah\u0259l\u0259ri \u00fczr\u0259 \u00dcDM hesablad\u0131qda, onlardan hans\u0131larda artma, hans\u0131larda is\u0259 azalma oldu\u011funu \u00f6yr\u0259nm\u0259k m\u00fcmk\u00fcnd\u00fcr.\u00dcDM-ni m\u00fc\u0259yy\u0259n bir valyutada (m\u0259s\u0259l\u0259n, dollarla) hesablamaqla m\u00fcxt\u0259lif \u00f6lk\u0259l\u0259rin iqtisadiyyatlar\u0131n\u0131 m\u00fcqayis\u0259 etm\u0259k olar.\u0130stifad\u0259 s\u0259hvl\u0259ri\u00dcDM-ni b\u0259z\u0259n \u00dcMM (\u00fcmumi milli m\u0259hsul) il\u0259 qar\u0131\u015fd\u0131r\u0131l\u0131r. \u00dcDM-d\u0259n f\u0259rqli olaraq, \u00dcMM faktiki i\u015f yerind\u0259n as\u0131l\u0131 olmayaraq \u0259yal\u0259t \u0259razisind\u0259 qeydiyyatdan ke\u00e7mi\u015f \u015firk\u0259tl\u0259rin yaratd\u0131\u011f\u0131 mal v\u0259 xidm\u0259tl\u0259rin d\u0259y\u0259rini g\u00f6st\u0259rir. Lakin iqtisad\u00e7\u0131lar bu termind\u0259n daha az istifad\u0259 edirl\u0259r.N\u00fcanslar\u00dcDM-ni hesablama\u011f\u0131n \u00fc\u00e7 yolu var:1. G\u0259lirl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul qazan\u0131l\u0131b. Bu halda t\u0259\u015fkilat\u0131n \u00fcmumi m\u0259nf\u0259\u0259ti, \u0259mlak kiray\u0259sind\u0259n g\u0259l\u0259n g\u0259lirl\u0259r, amortizasiyan\u0131, kapital qoyulu\u015flar\u0131ndan g\u0259l\u0259n g\u0259lir, idxal v\u0259 istehsal vergil\u0259ri toplan\u0131r.2. X\u0259rcl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul x\u0259rcl\u0259nib. \u0130stehsal\u0131n modernl\u0259\u015fdirilm\u0259si, d\u00f6vl\u0259t x\u0259rcl\u0259ri v\u0259 xalis ixrac da buraya daxildir.3. \u018flav\u0259 d\u0259y\u0259r \u00fcsulu \u2013 \u00f6lk\u0259d\u0259 mal v\u0259 xidm\u0259t istehsal\u0131 il\u0259 istehlak qiym\u0259tl\u0259ri aras\u0131ndak\u0131 f\u0259rq.\u00dcDM bir s\u0131ra g\u0259lirl\u0259ri n\u0259z\u0259r\u0259 alm\u0131r:\u2013 qiym\u0259tli ka\u011f\u0131zlarla \u0259m\u0259liyyatlardan \u0259ld\u0259 edil\u0259n g\u0259lir;\u2013 d\u00f6vl\u0259tin t\u0259m\u0259nnas\u0131z x\u0259rcl\u0259ri (pensiyalar, m\u00fcavin\u0259tl\u0259r, t\u0259qa\u00fcdl\u0259r, subsidiyalar v\u0259 s.);\u2013 h\u0259diyy\u0259l\u0259r, xeyriyy\u0259\u00e7ilik;\u2013 ikinci \u0259l mallar\u0131n\u0131n yenid\u0259n sat\u0131\u015f\u0131.\u00dcDM-nin \u0259sas iki n\u00f6v\u00fc var:1. Nominal \u00dcDM \u2013\u00a0N\u0259z\u0259rd\u0259n ke\u00e7iril\u0259n d\u00f6vr\u00fcn qiym\u0259tl\u0259rind\u0259 \u00dcDM-in h\u0259cmi. Bu halda g\u00f6st\u0259rici bazar qiym\u0259tind\u0259n as\u0131l\u0131d\u0131r v\u0259 istehsal eyni s\u0259viyy\u0259d\u0259 qald\u0131\u011f\u0131 halda (m\u0259s\u0259l\u0259n, inflyasiya \u015f\u0259raitind\u0259) arta bil\u0259r.2. Real \u00dcDM \u2013\u00a0istehsal h\u0259cmind\u0259ki d\u0259yi\u015fikliyi \u0259ks etdirir v\u0259 \u0259vv\u0259lki d\u00f6vr\u00fcn qiym\u0259tl\u0259ri \u0259sas\u0131nda hesablan\u0131r. M\u0259s\u0259l\u0259n, 2020 v\u0259 2019-cu ill\u0259rd\u0259 \u00dcDM-in nec\u0259 d\u0259yi\u015fdiyini m\u00fcqayis\u0259 etm\u0259k ist\u0259yirsinizs\u0259, 2019-cu ilin qiym\u0259tl\u0259ri \u0259sas\u0131nda 2020-ci ild\u0259 istehsal f\u0259rqin\u0259 bax\u0131r\u0131q.70) Ya\u015fay\u0131\u015f minumu, ehtiyac meyar\u0131 n\u0259dir? Cari il v\u0259 \u0259vv\u0259lki ild\u0259 bug\u00f6st\u0259ricil\u0259r \u0259m\u0259k qabiliyy\u0259tli \u0259hali, i\u015fsizl\u0259r v\u0259 u\u015faqlar \u00fc\u00e7\u00fcn n\u0259 q\u0259d\u0259rolmu\u015fdur? Bu sual\u0131 m\u00fctl\u0259q \u00f6yr\u0259nin.ehtiyac meyar\u0131\u00a0- \u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumundan as\u0131l\u0131 olaraq \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birg\u0259 h\u0259r il \u00fc\u00e7\u00fcn t\u0259sdiq olunan h\u0259dd.\u00d6lk\u0259 \u00fczr\u0259 t\u0259sdiq edilmi\u015f ya\u015fay\u0131\u015f minimumu \u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin, m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin,\u00a0dig\u0259r \u00f6d\u0259ni\u015fl\u0259rin v\u0259 \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 ehtiyac meyar\u0131n\u0131n\u00a0m\u00fc\u0259yy\u0259n edilm\u0259sinin \u0259sas\u0131n\u0131 t\u0259\u015fkil edir.M\u00fclkiyy\u0259t formas\u0131ndan as\u0131l\u0131 olmayaraq m\u00fc\u0259ssis\u0259, idar\u0259 v\u0259 t\u0259\u015fkilatlar\u00a0ixtisass\u0131z \u0259m\u0259kl\u0259 m\u0259\u015f\u011ful olan i\u015f\u00e7il\u0259rin\u0259 \u0259m\u0259khaqq\u0131n\u0131 minimum \u0259m\u0259khaqq\u0131\u00a0m\u0259bl\u0259\u011find\u0259n az olmayaraq \u00f6d\u0259m\u0259lidir.\u00d6lk\u0259 \u00fczr\u0259 \u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin,\u00a0m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin\u00a0, \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 ehtiyac meyar\u0131n\u0131n h\u0259ddinin\u00a0m\u0259bl\u0259\u011finin ya\u015fay\u0131\u015f minimumuna nisb\u0259ti h\u0259r il m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n\u00a0m\u00fc\u0259yy\u0259n edilir.Az\u0259rbaycan Respublikas\u0131nda minimum \u0259m\u0259khaqq\u0131\u00a0, ehtiyac meyar\u0131n\u0131n h\u0259ddi\u00a0m\u0259rh\u0259l\u0259l\u0259rl\u0259 \u00f6lk\u0259 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumu s\u0259viyy\u0259sin\u0259 y\u00fcks\u0259ldilir.\u018fm\u0259k pensiyalar\u0131 \"\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda\" Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq art\u0131r\u0131l\u0131r v\u0259 indeksl\u0259\u015fdirilir.Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 94-c\u00fc madd\u0259sinin I hiss\u0259sinin 16-c\u0131 b\u0259ndini r\u0259hb\u0259r tutaraq\u00a0q\u0259rara al\u0131r:Madd\u0259 1.\u00a0Ehtiyac meyar\u0131n\u0131n h\u0259ddi\u00dcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 2022-ci il \u00fc\u00e7\u00fcn ehtiyac meyar\u0131n\u0131n h\u0259ddi 200 manat m\u0259bl\u0259\u011find\u0259 t\u0259sdiq edilsin.Madd\u0259 2.\u00a0Qanunun q\u00fcvv\u0259y\u0259 minm\u0259siBu Qanun 2022-ci il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir.2022-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu\u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumunun m\u0259bl\u0259\u011fi 210 manat,\u0259m\u0259k qabiliyy\u0259tli \u0259hali \u00fc\u00e7\u00fcn 220 manat,pensiya\u00e7\u0131lar \u00fc\u00e7\u00fcn 176 manat,u\u015faqlar \u00fc\u00e7\u00fcn 193 manat m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilir.2021-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu:\u00f6lk\u0259 \u00fczr\u0259 196 manat,\u0259m\u0259k qabiliyy\u0259tli \u0259hali \u00fc\u00e7\u00fcn 207 manat,pensiya\u00e7\u0131lar \u00fc\u00e7\u00fcn 162 manat,u\u015faqlar \u00fc\u00e7\u00fcn 175 manat m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilsin.71) B\u00fcdc\u0259 sisteminin \u0259sas\u0131n\u0131 hans\u0131 b\u00fcdc\u0259l\u0259r t\u0259\u015fkil edir?72) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?73) D\u00f6vl\u0259t borcu kim t\u0259r\u0259find\u0259n idar\u0259 olunur?d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 \u00f6d\u0259nilm\u0259li olan borc;daxili d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;xarici d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n qeyri-rezidentl\u0259ri il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;d\u00f6vl\u0259t z\u0259man\u0259ti \u2013 \u0259sas borcalan g\u00f6t\u00fcrd\u00fcy\u00fc borcu borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f qaytar\u0131lma \u015f\u0259rtl\u0259rin\u0259 v\u0259 m\u00fcdd\u0259t\u0259 uy\u011fun olaraq borcver\u0259n\u0259 qaytarmad\u0131qda, h\u0259min borc \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin borcver\u0259n qar\u015f\u0131s\u0131nda tam v\u0259 ya qism\u0259n yerin\u0259 yetirilm\u0259sin\u0259 dair Az\u0259rbaycan Respublikas\u0131n\u0131n bu Qanunla m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f qaydada \u00fcz\u0259rin\u0259 g\u00f6t\u00fcrd\u00fcy\u00fc maliyy\u0259 \u00f6hd\u0259liyi;d\u00f6vl\u0259t borcalmas\u0131 \u2013 Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan qaytar\u0131lma \u015f\u0259rtl\u0259ri Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri v\u0259 qeyri-rezidentl\u0259ri olan borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla m\u00fc\u0259yy\u0259n m\u00fcdd\u0259t\u0259 maliyy\u0259 v\u0259saitinin c\u0259lb edilm\u0259si;\u00a0D\u00f6vl\u0259t borcalmalar\u0131\u00f6lk\u0259nin sosial-iqtisadi inki\u015faf\u0131na y\u00f6n\u0259ldilmi\u015f proqramlar\u0131n h\u0259yata ke\u00e7irilm\u0259sini t\u0259min etm\u0259k,d\u00f6vl\u0259t b\u00fcdc\u0259sinin k\u0259sirini \u00f6rtm\u0259k,d\u00f6vl\u0259t investisiyalar\u0131n\u0131 maliyy\u0259l\u0259\u015fdirm\u0259k v\u0259Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n dig\u0259r m\u0259s\u0259l\u0259l\u0259rin h\u0259lli m\u0259qs\u0259dil\u0259 h\u0259yata ke\u00e7irilir.D\u00f6vl\u0259t borcu m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n idar\u0259 olunur.Az\u0259rbaycan Respublikas\u0131n\u0131n Maliyy\u0259 Nazirliyi yan\u0131nda D\u00f6vl\u0259t Borcunun v\u0259 Maliyy\u0259 \u00d6hd\u0259likl\u0259rinin \u0130dar\u0259 Edilm\u0259si Agentliyi \u201cD\u00f6vl\u0259t borcu haqq\u0131nda\u201d v\u0259 \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131na, Az\u0259rbaycan Respublikas\u0131 Prezidentinin m\u00fcvafiq aktlar\u0131na uy\u011fun olaraq, d\u00f6vl\u0259t borcalmalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259sini t\u0259min ed\u0259n, d\u00f6vl\u0259t borcunun v\u0259 maliyy\u0259 \u00f6hd\u0259likl\u0259rinin idar\u0259 olunmas\u0131n\u0131, d\u00f6vl\u0259t borcunun t\u0259krar maliyy\u0259l\u0259\u015fdirilm\u0259sini h\u0259yata ke\u00e7ir\u0259n, vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131 v\u0259 \u201cD\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fondu\u201dnun v\u0259saitini idar\u0259etm\u0259y\u0259 ver\u0259n v\u0259 ya idar\u0259 ed\u0259n, d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tl\u0259rinin v\u0259 xarici d\u00f6vl\u0259tl\u0259rin Az\u0259rbaycan Respublikas\u0131na olan borcunun reyestrini aparan, habel\u0259 d\u00f6vl\u0259t qiym\u0259tli ka\u011f\u0131zlar\u0131n\u0131n emissiyas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyinin strukturuna daxil olan qurumdur.74) \u018fsas makroiqtisadi g\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?Klassik m\u0259\u2019nada iqtisadiyyat \u2013 insanlar\u0131n qeyri-m\u0259hdud t\u0259l\u0259bat\u0131n\u0131n m\u0259hdud t\u0259bii v\u0259 istehsal imkanlar\u0131 il\u0259 \u00f6d\u0259nilm\u0259si probleml\u0259rini h\u0259ll etm\u0259y\u0259 \u00e7al\u0131\u015fan elm v\u0259 praktiki f\u0259aliyy\u0259t sah\u0259sidir.B\u00fct\u00f6vl\u00fckd\u0259 iqtisadiyyat iki b\u00f6y\u00fck b\u00f6lm\u0259y\u0259 ayr\u0131l\u0131r: mikroiqtisadiyyat v\u0259 makroiqtisadiyyat.Mikroiqtisadiyyat \u2013 ayr\u0131-ayr\u0131 iqtisadi elementl\u0259rin iqtisadi davran\u0131\u015f\u0131n\u0131 \u00f6yr\u0259nir. Bel\u0259 elementl\u0259r\u0259 ev t\u0259s\u0259rr\u00fcfatlar\u0131, firmalar sah\u0259l\u0259r v\u0259 konkret bazarlar aiddir.Makroiqtisadiyyat is\u0259 \u0259ksin\u0259 iqtisadiyyat\u0131n b\u00fct\u00f6vl\u00fckd\u0259 f\u0259aliyy\u0259tini t\u0259nziml\u0259yir.Milli Hesablar Sistemi (MHS)makroiqtisadi g\u00f6st\u0259ricil\u0259ri t\u0259svir v\u0259 t\u0259hlil etm\u0259k \u00fc\u00e7\u00fcn qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259d\u0259 olan ikit\u0259r\u0259fli g\u00f6st\u0259ricil\u0259r sistemidir.Milli Hesablar Sisteminin (MHS) qurulmas\u0131 metodologiyas\u0131nda anlay\u0131\u015f, kateqoriya v\u0259 t\u0259rifl\u0259rd\u0259n geni\u015f istifad\u0259 olunur. Milli Hesablar Sistemi bax\u0131m\u0131ndan t\u0259krar istehsal prosesinin qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259sini, iqtisadiyyat\u0131n dinamikas\u0131n\u0131 t\u0259hlil ed\u0259rk\u0259n \u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n istifad\u0259 olunur.Milli Hesablar Sistemind\u0259 \u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n biri \u00dcMM v\u0259 \u00dcDM-dur.75) Hans\u0131 m\u00fcavin\u0259tl\u0259r m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta vasit\u0259l\u0259ri hesab\u0131na \u00f6d\u0259nilir?76) \u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131n\u0131 izah edin.\u018fDV-nin d\u0259r\u0259c\u0259si h\u0259r vergi tutulan \u0259m\u0259liyyat\u0131n v\u0259 h\u0259r vergi tutulan idxal\u0131n d\u0259y\u0259rinin 18 faizidir.Vergi tutulan d\u00f6vriyy\u0259 hesabat d\u00f6vr\u00fc \u0259rzind\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131n \u00fcmumi d\u0259y\u0259rind\u0259n ibar\u0259tdir.\u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131 Az\u0259rbaycan Respublikas\u0131 \u0259razisin\u0259 g\u0259tiril\u0259n mallara v\u0259 n\u0259qliyyat vasit\u0259l\u0259rin\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 \u00fc\u00e7\u00fcn mal\u0131n g\u00f6mr\u00fck d\u0259y\u0259rinin v\u0259 g\u00f6mr\u00fck r\u00fcsumunun c\u0259mi, aksiz\u0259 d\u00fc\u015f\u0259n mallar \u00fc\u00e7\u00fcn is\u0259 h\u0259m\u00e7inin aksiz m\u0259bl\u0259\u011finin c\u0259mi \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.Mallar\u0131n g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259si zaman\u0131 m\u00fc\u0259yy\u0259n edilmi\u015f g\u00f6mr\u00fck d\u0259y\u0259rini G, g\u00f6mr\u00fck r\u00fcsumunu R, aksiz m\u0259bl\u0259\u011fini A h\u0259rfi il\u0259 i\u015far\u0259 ets\u0259k, onda \u0259lav\u0259 d\u0259y\u0259r vergisinin m\u0259bl\u0259\u011fi a\u015fa\u011f\u0131dak\u0131 qaydada hesablanacaqd\u0131r: \u018fDV= (G+R+A) x 18) \u00d6lk\u0259mizd\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin normalar\u0131 n\u0259 q\u0259d\u0259rdir?Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin 1 g\u00fcnl\u00fck normas\u0131Bak\u0131 \u015f\u0259h\u0259rind\u0259 90,0 manat,G\u0259nc\u0259, Sumqay\u0131t v\u0259 Nax\u00e7\u0131van \u015f\u0259h\u0259rl\u0259rind\u0259 70,0 manat,respublika tabeli dig\u0259r \u015f\u0259h\u0259rl\u0259rd\u0259, rayon m\u0259rk\u0259zl\u0259rind\u0259, \u015f\u0259h\u0259r tipli q\u0259s\u0259b\u0259l\u0259rd\u0259 v\u0259 k\u0259ndl\u0259rd\u0259 65,0 manat m\u00fc\u0259yy\u0259n edilsin.Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin m\u00fc\u0259yy\u0259n edilmi\u015f 1 g\u00fcnl\u00fck normas\u0131n\u0131n 80 faizini mehmanxana x\u0259rcl\u0259ri t\u0259\u015fkil edir.M\u00fchafiz\u0259 olunan \u015f\u0259xsl\u0259rin \u00f6lk\u0259daxili s\u0259f\u0259rl\u0259ri zaman\u0131 t\u0259hl\u00fck\u0259sizliyi t\u0259min ed\u0259n Az\u0259rbaycan Respublikas\u0131 Prezidentinin T\u0259hl\u00fck\u0259sizlik Xidm\u0259ti v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n X\u00fcsusi Rabit\u0259 v\u0259 \u0130nformasiya T\u0259hl\u00fck\u0259sizliyi D\u00f6vl\u0259t Xidm\u0259ti \u0259m\u0259kda\u015flar\u0131n\u0131n mehmanxana x\u0259rcl\u0259ri t\u0259qdim edilmi\u015f t\u0259sdiqedici s\u0259n\u0259dl\u0259r\u0259 \u0259sas\u0259n faktiki x\u0259rcl\u0259r\u0259 uy\u011fun olaraq \u00f6d\u0259nilir.78) \u018fg\u0259r siz ezamiyy\u0259d\u0259sinizs\u0259 n\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 hec bir s\u0259n\u0259dg\u00f6t\u00fcrm\u0259misinzs\u0259, ezamiyy\u0259 x\u0259rcl\u0259ri nec\u0259 hesablanacaq?n\u0259qliyyat x\u0259rcl\u0259ri (taksid\u0259n istifad\u0259 istisna olmaqla, ya\u015fay\u0131\u015f m\u0259nt\u0259q\u0259sind\u0259n k\u0259narda yerl\u0259\u015f\u0259n va\u011fzala, limana (b\u0259r\u0259y\u0259), t\u0259yyar\u0259 meydan\u0131na v\u0259 \u00f6lk\u0259 \u0259razisind\u0259 dig\u0259r m\u0259nt\u0259q\u0259l\u0259r\u0259 getm\u0259k) daxildir v\u0259 bu x\u0259rcl\u0259r t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r \u0259sas\u0131nda \u00f6d\u0259nilir.Qeyd olunan x\u0259rcl\u0259r\u0259 n\u0259qliyyatda s\u0259rni\u015finl\u0259rin icbari s\u0131\u011forta \u00fczr\u0259 t\u0259diyy\u0259l\u0259ri, biletl\u0259rin qabaqcadan sat\u0131\u015f\u0131 \u00fczr\u0259 xidm\u0259tin \u00f6d\u0259nilm\u0259si, qatarlarda yatacaq l\u0259vazimatlar\u0131ndan istifad\u0259 \u00fc\u00e7\u00fcn x\u0259rcl\u0259r d\u0259 daxildir.N\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 t\u0259sdiqedici s\u0259n\u0259dl\u0259r itirildiyi t\u0259qdird\u0259, bileti satm\u0131\u015f t\u0259\u015fkilat t\u0259r\u0259find\u0259n biletin h\u0259qiq\u0259t\u0259n h\u0259min \u015f\u0259xs\u0259 sat\u0131lmas\u0131n\u0131 t\u0259sdiq ed\u0259n r\u0259smi s\u0259n\u0259d (aray\u0131\u015f) \u00f6d\u0259ni\u015f \u00fc\u00e7\u00fcn \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.79) Mikroiqtisadiyyat v\u0259 mezoiqtisadiyyat dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?M\u00fcasir milli t\u0259s\u0259rr\u00fcfat\u0131 \u00fc\u00e7 s\u0259viyy\u0259d\u0259 \u00f6yr\u0259nirl\u0259r, bu onun t\u0259\u015fkilinin \u00fc\u00e7 s\u0259viyy\u0259si il\u0259 ba\u011fl\u0131d\u0131r:1. A\u015fa\u011f\u0131 s\u0259viyy\u0259 (mikroiqtisadiyyat);2. Orta s\u0259viyy\u0259 (mezoiqtisadiyyat);3. Yuxar\u0131 s\u0259viyy\u0259 (makroiqtisadiyyat).Bu s\u0259viyy\u0259l\u0259rin h\u0259r birinin \u00f6z xarakterik c\u0259h\u0259tl\u0259ri vard\u0131r v\u0259 onlar a\u015fa\u011f\u0131dak\u0131 iqtisadi \u0259lam\u0259tl\u0259rin\u0259 g\u00f6r\u0259 f\u0259rql\u0259nirl\u0259r.\u018fm\u0259k b\u00f6lg\u00fcs\u00fc v\u0259 \u0259m\u0259k kooperasiyas\u0131n\u0131n d\u0259r\u0259c\u0259sin\u0259 g\u00f6r\u0259;M\u00fclkiyy\u0259tin tipin\u0259 (formas\u0131na) g\u00f6r\u0259;T\u0259s\u0259rr\u00fcfat\u0131n t\u0259\u015fkilinin formas\u0131na g\u00f6r\u0259;\u0130da\u0259retm\u0259 n\u00f6v\u00fcn\u0259 g\u00f6r\u0259.Mikroiqtisadiyyat t\u0259k \u0259m\u0259k b\u00f6lg\u00fcs\u00fc, sad\u0259 \u0259m\u0259k kooperasiyas\u0131, x\u00fcsusi m\u00fclkiyy\u0259t v\u0259 azad bazar m\u00fcnasib\u0259tl\u0259ri \u0259sas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259rir.Lakin m\u0259hsuldar q\u00fcvv\u0259l\u0259rin inki\u015faf\u0131 n\u0259tic\u0259sind\u0259 t\u0259s\u0259rr\u00fcfat\u0131n t\u0259\u015fkilinin yeni pill\u0259si formala\u015f\u0131r. Bu orta pill\u0259 olan mezoiqtisadiyyatd\u0131r. Mezo \u2013 yunanca \u2013 mesos \u2013 aral\u0131q, orta m\u0259nas\u0131n\u0131 verir.Mezoiqtisadiyyat\u00a0 istehsal\u0131n t\u0259m\u0259rk\u00fczl\u0259\u015fm\u0259si v\u0259 m\u0259rk\u0259zl\u0259\u015fm\u0259si n\u0259tic\u0259sind\u0259 formala\u015f\u0131r. \u0130ri h\u0259cmli birlikl\u0259r, kombinatlar, kompleksl\u0259r yaran\u0131r. H\u0259tta texnoloji c\u0259h\u0259td\u0259n \u0259laq\u0259si olmayan konqlomeratlar yaran\u0131r. M\u0259s\u0259l\u0259n,avtomobil zavodlar\u0131 birliyi (eyni texnologiyaya \u0259saslanan m\u00fc\u0259ssis\u0259l\u0259rin birliyi),toxuculuq kombinat\u0131, kimya kombinat\u0131 (burada xammal\u0131 eyni m\u0259nb\u0259d\u0259n alan, yaxud birinin m\u0259hsulu dig\u0259ri \u00fc\u00e7\u00fcn xammal olan m\u00fc\u0259ssis\u0259l\u0259rin birliyi) v\u0259 yaxudmaliyy\u0259 c\u0259h\u0259td\u0259n m\u00fcdafi\u0259 olunmaq \u00fc\u00e7\u00fcn m\u00fcxt\u0259lif sah\u0259nin m\u00fc\u0259ssis\u0259l\u0259rinin birliyi olan\u00a0konqlomerat\u00a0(bank, g\u0259miqay\u0131rma, mehmanxana kimi m\u00fc\u0259ssis\u0259l\u0259r birliyi).\u0130nhisar birlikl\u0259ri formalar\u0131 da mezoiqtisadiyyata aiddir.B\u00fct\u00fcn bu deyil\u0259nl\u0259r\u00a0mezoiqtisadiyyat\u0131n bazar\u0131 inhisarla\u015fd\u0131rma\u011fa meylli oldu\u011funu g\u00f6st\u0259rir.\u00a0Kartel, sindikat, konsern v\u0259 trest kimi inhisar birliyi formalar\u0131 da\u00a0 mezoiqtisadi\u00a0 sistem\u0259 daxildir..80) Subvensiya il\u0259 subsidiyan\u0131n f\u0259rqi n\u0259dir?81) Maliyy\u0259 t\u0259hlili nec\u0259 h\u0259yata ke\u00e7irilir?82) D\u00f6vl\u0259tin maliyy\u0259 resurslar\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?83) Maliyy\u0259 resurslar\u0131 hans\u0131 hiss\u0259l\u0259rd\u0259n ibar\u0259tdir?\u018fhalinin, t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin, d\u00f6vl\u0259tin, \u00f6z\u00fcn\u00fcidar\u0259 orqanlar\u0131n\u0131n s\u0259r\u0259ncam\u0131nda olan pul v\u0259saitl\u0259rinin c\u0259mi maliyy\u0259 resurslar\u0131n\u0131 t\u0259\u015fkil edir.Maliyy\u0259 resurslar\u0131 m\u0259qs\u0259dli pul v\u0259saitl\u0259ri kimi m\u00fc\u0259yy\u0259n edilir. M \/ d maliyy\u0259 v\u0259 maliyy\u0259 resurslar\u0131 aras\u0131nda \u0259h\u0259miyy\u0259tli f\u0259rql\u0259r var:1) Maliyy\u0259 - m\u00fcc\u0259rr\u0259d kateqoriya olan pul m\u00fcnasib\u0259tl\u0259ri fiziki olaraq hiss oluna bilm\u0259z2) Maliyy\u0259 resurslar\u0131 - pul v\u0259saitl\u0259ri. Hans\u0131 ki, fiziki olaraq hiss oluna bil\u0259r, ba\u015fqa yer\u0259, ist\u0259nil\u0259n m\u0259saf\u0259y\u0259 da\u015f\u0131na bil\u0259r3) Na\u011fd pul m\u00fcxt\u0259lif yerl\u0259rd\u0259 saxlan\u0131la v\u0259 ya gizl\u0259n\u0259 bil\u0259r.Resurslar m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f (b\u00fcdc\u0259, b\u00fcdc\u0259 v\u0259 qeyri-b\u00fcdc\u0259 fondlar\u0131) v\u0259 m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f (m\u00fc\u0259ssis\u0259l\u0259rin maliyy\u0259 resurslar\u0131) b\u00f6l\u00fcn\u00fcr.T\u0259\u015f\u0259kk\u00fcl m\u0259nb\u0259yi b\u00f6l\u00fcn\u0259n v\u0259 yenid\u0259n b\u00f6l\u00fc\u015fd\u00fcr\u00fcl\u0259n milli g\u0259lirdir. Bunun \u0259sas\u0131nda m\u00fcvafiq maliyy\u0259 resurslar\u0131 m\u0259nb\u0259l\u0259ri formala\u015f\u0131r.\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259n, \u00f6z\u0259ll\u0259\u015fdirm\u0259d\u0259n, habel\u0259 xaricd\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r\u00a0iqtisadi f\u0259aliyy\u0259t;qiym\u0259tli ka\u011f\u0131zlar\u0131n v\u0259 pullar\u0131n emissiyas\u0131, d\u00f6vl\u0259t krediti;m\u0259cburi \u00f6d\u0259ni\u015fl\u0259r (vergil\u0259r, r\u00fcsumlar, r\u00fcsumlar).84) Fiskal siyas\u0259t n\u0259dir?- B\u00fcdc\u0259 vergi siyas\u0259ti\u0130qtisadiyyat v\u0259 siyas\u0259t elmind\u0259\u00a0fiskal siyas\u0259t\u00a0d\u00f6vl\u0259t g\u0259lirl\u0259rinin\u00a0v\u0259\u00a0x\u0259rcl\u0259rinin\u00a0k\u00f6m\u0259yi il\u0259 iqtisadiyyata t\u0259sir etm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 olunur.\u00a0Keyns iqtisadi m\u0259kt\u0259bin\u0259\u00a0g\u00f6r\u0259,\u00a0d\u00f6vl\u0259t vergil\u0259rin\u00a0s\u0259viyy\u0259sini (d\u0259r\u0259c\u0259sini) v\u0259 x\u0259rcl\u0259rini d\u0259yi\u015fdikd\u0259 bu m\u0259cmu t\u0259l\u0259b\u0259 v\u0259 iqtisadi aktivliy\u0259 t\u0259sir g\u00f6st\u0259rir.Fiskal siyas\u0259t biznes tsikll\u0259rind\u0259 d\u0259yi\u015fiklikl\u0259r ba\u015f verdikd\u0259 iqtisadiyyat\u0131 sabitl\u0259\u015fdirm\u0259k \u00fc\u00e7\u00fcn t\u0259tbiq edilir. Fiskal siyas\u0259tin iki \u0259sas al\u0259ti olan vergil\u0259r v\u0259 d\u00f6vl\u0259t x\u0259rcl\u0259ri d\u0259yi\u015fdikd\u0259, bu a\u015fa\u011f\u0131dak\u0131 makroiqtisadi g\u00f6st\u0259ricil\u0259r\u0259 t\u0259sir edir\u00a0:M\u0259cmu t\u0259l\u0259b\u00a0v\u0259\u00a0iqtisadi aktivliyin\u00a0s\u0259viyy\u0259si;Y\u0131\u011f\u0131m v\u0259 investisiyalar;G\u0259lirl\u0259rin b\u00f6lg\u00fcs\u00fc.Fiskal siyas\u0259t\u00a0monetar siyas\u0259td\u0259n\u00a0b\u0259zi x\u00fcsusiyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259 f\u0259rql\u0259nir. Bel\u0259 ki,fiskal siyas\u0259t\u00a0qanunvericilik akt\u0131\u00a0il\u0259 t\u0259nziml\u0259n\u0259n d\u00f6vl\u0259t g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259rind\u0259ki d\u0259yi\u015fiklik vasit\u0259si il\u0259 iqtisadiyyata t\u0259sir g\u00f6st\u0259rir.Monetar siyas\u0259t is\u0259\u00a0m\u0259rk\u0259zi bank\u00a0t\u0259r\u0259find\u0259n\u00a0pul t\u0259klifin\u0259, faiz d\u0259r\u0259c\u0259sin\u0259 v\u0259 m\u0259cburi ehtiyat normas\u0131na\u00a0t\u0259sir etm\u0259kl\u0259 bunu h\u0259yata ke\u00e7irir.Fiskal siyas\u0259tin 3 \u0259sas\u00a0n\u00f6v\u00fc\u00a0vard\u0131r:Neytral fiskal siyas\u0259t\u00a0ad\u0259t\u0259n iqtisadiyyat tarazl\u0131q h\u00f6km s\u00fcr\u0259n zaman t\u0259tbiq edilir. Bu zaman d\u00f6vl\u0259t x\u0259rcl\u0259ri tam olaraq d\u00f6vl\u0259t g\u0259lirl\u0259ri hesab\u0131na maliyy\u0259l\u0259\u015fir v\u0259 iqtisadiyyata neytral t\u0259sir g\u00f6st\u0259rir.Geni\u015fl\u0259ndirici fiskal siyas\u0259t\u00a0zaman\u0131 d\u00f6vl\u0259t x\u0259rcl\u0259ri g\u0259lirl\u0259ri \u00fcst\u0259l\u0259yir. Bu siyas\u0259t ad\u0259t\u0259n b\u00f6hran d\u00f6vr\u00fcnd\u0259 h\u0259yata ke\u00e7irilir.Darald\u0131c\u0131 fiskal siyas\u0259t\u00a0h\u0259yata ke\u00e7irilirs\u0259, d\u00f6vl\u0259t g\u0259lirl\u0259rinin yaln\u0131z bir hiss\u0259si x\u0259rcl\u0259r\u0259 y\u00f6n\u0259ldilir. Qalan hiss\u0259 is\u0259 d\u00f6vl\u0259tin daxili v\u0259 ya xarici borclar\u0131n\u0131n \u00f6d\u0259nm\u0259sin\u0259 y\u00f6n\u0259ldilir.85) Kommersiya banklar\u0131 d\u00f6vl\u0259t maliyy\u0259 sistemin\u0259 aid edilir? - XeyirAZ\u018fRBAYCAN RESPUBL\u0130KASININ MAL\u0130YY\u018f S\u0130STEM\u0130Maliyy\u0259 b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rinin da\u015f\u0131y\u0131c\u0131s\u0131 oldu\u011funa g\u00f6r\u0259, m\u0259hz bu b\u00f6lg\u00fc m\u00fcxt\u0259lif t\u0259s\u0259rr\u00fcfat subyektl\u0259ri aras\u0131nda ba\u015f verir. Pul v\u0259saiti fondlar\u0131n\u0131n yarad\u0131lmas\u0131 v\u0259 istifad\u0259si qaydas\u0131ndan as\u0131l\u0131 olaraq maliyy\u0259 sistemi iki yer\u0259 ayr\u0131l\u0131r.- D\u00f6vl\u0259t maliyy\u0259si (m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259);- M\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n (t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin) maliyy\u0259si (qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259).Bu b\u00f6lm\u0259nin h\u0259r biri t\u0259\u015fkilati struktura malik olmaqla bir ne\u00e7\u0259 h\u0259lq\u0259d\u0259n ibar\u0259tdir.Maliyy\u0259 sistemi geni\u015f m\u0259nada \u00f6z\u00fcn\u0259 habel\u0259 3 kredit-bank sistemini d\u0259 (\u00f6lk\u0259nin banklar\u0131n\u0131 v\u0259 dig\u0259r kredit idar\u0259l\u0259rinin m\u0259cmunu) daxil edir:Birinci b\u00f6lm\u0259 \u2013 d\u00f6vl\u0259t maliyy\u0259sinin h\u0259lq\u0259l\u0259ri m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259y\u0259 aiddir v\u0259 makro s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 maliyy\u0259-b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rini t\u0259nziml\u0259m\u0259k \u00fc\u00e7\u00fcn istifad\u0259 edilir.\u0130kinci b\u00f6lm\u0259 - m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259sini qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259ni \u0259hat\u0259 edir v\u0259 mikro s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 sosial m\u00fcnasib\u0259tl\u0259ri t\u0259nziml\u0259m\u0259k v\u0259 stimulla\u015fd\u0131rmaq \u00fc\u00e7\u00fcn istifad\u0259 edilir.Kredit-bank sferas\u0131 \u00f6lk\u0259nin banklar\u0131ndan v\u0259 dig\u0259r kredit idar\u0259l\u0259rd\u0259n ibar\u0259tdir. \u00d6lk\u0259nin maliyy\u0259 sistemin\u0259 maliyy\u0259 f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n v\u0259 t\u0259nziml\u0259y\u0259n d\u00f6vl\u0259t maliyy\u0259 institutlar\u0131 da (t\u0259\u015fkilatlar v\u0259 idar\u0259l\u0259r) aiddir.D\u00f6vl\u0259t maliyy\u0259 sistemiD\u00f6vl\u0259t v\u0259 yerli b\u00fcdc\u0259l\u0259rD\u00f6vl\u0259t kreditiB\u00fcdc\u0259d\u0259n k\u0259nar fondlarB\u0259l\u0259diyy\u0259l\u0259rin maliyy\u0259si86) Maliyy\u0259 n\u0259zar\u0259ti hans\u0131 \u0259m\u0259liyyatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdirir?Maliyy\u0259 n\u0259zar\u0259ti \u2013b\u00fct\u00fcn iqtisadi subyektl\u0259r: d\u00f6vl\u0259t, m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259 f\u0259aliyy\u0259ti \u00fcz\u0259rind\u0259 qanunverici v\u0259 icraedici hakimiyy\u0259t orqanlar\u0131n\u0131n n\u0259zar\u0259tidir.\u0130stiqam\u0259tl\u0259riM\u00fcxt\u0259lif s\u0259viyy\u0259li b\u00fcdc\u0259l\u0259rin t\u0259rtibi v\u0259 icra olunmas\u0131na n\u0259zar\u0259t olunmas\u0131;B\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n v\u0259saitl\u0259rinin s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc istifad\u0259si,banklarda v\u0259 dig\u0259r kredit t\u0259\u015fkilatlar\u0131nda b\u00fcdc\u0259 v\u0259saitl\u0259ri il\u0259 \u0259m\u0259liyyatlar\u0131n d\u00fczg\u00fcnl\u00fcy\u00fcn\u0259 n\u0259zar\u0259t olunmas\u0131;M\u00f6vcud b\u00fcdc\u0259 v\u0259 vergi qanunvericiliyin\u0259 riay\u0259t olunmas\u0131na n\u0259zar\u0259t olunmas\u0131;\u041c\u0259cmu ictimai m\u0259hsulun d\u0259y\u0259rinin v\u0259 Milli g\u0259lirin b\u00f6lg\u00fcs\u00fc v\u0259 yenid\u0259n b\u00f6lg\u00fcs\u00fcn\u0259 n\u0259zar\u0259t olunmas\u0131 v\u0259 sair.Maliyy\u0259-b\u00fcdc\u0259 n\u0259zar\u0259ti, \u0259sas\u0259n, bilavasit\u0259 b\u00fcdc\u0259 prosesi \u00e7\u0259r\u00e7iv\u0259sind\u0259 m\u00fcxt\u0259lif c\u00fcr n\u0259zar\u0259t t\u0259dbirl\u0259rind\u0259n\u00a0-\u00a0b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n g\u0259lir v\u0259 x\u0259rc madd\u0259l\u0259rinin \u0259sasl\u0131l\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259si, b\u00fct\u00fcn s\u0259viyy\u0259l\u0259rd\u0259n olan b\u00fcdc\u0259l\u0259rin icras\u0131n\u0131n\u00a0vaxtam\u00fcvafiqliyinin\u00a0v\u0259 taml\u0131\u011f\u0131n\u0131n yoxlan\u0131lmas\u0131, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n x\u0259rcl\u0259nm\u0259sin\u0259 n\u0259zar\u0259t v\u0259\u00a0sair\u0259d\u0259n\u00a0ibar\u0259t olur.Maliyy\u0259-t\u0259s\u0259rr\u00fcfat n\u0259zar\u0259ti is\u0259 \u00f6z ifad\u0259sini t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin maliyy\u0259-t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131n\u0131n yoxlan\u0131lmas\u0131nda v\u0259 t\u0259fti\u015find\u0259, ayr\u0131lm\u0131\u015f d\u00f6vl\u0259t v\u0259saitl\u0259rinin t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n istifad\u0259sinin s\u0259m\u0259r\u0259liliyinin, d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n idar\u0259 edilm\u0259sinin qanuniliyinin v\u0259 rasionall\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259\u00a0sair\u0259d\u0259\u00a0tap\u0131r.87) Hal-haz\u0131rda Az\u0259rbaycan Respublikas\u0131nda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131hans\u0131 istiqam\u0259tl\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rirl\u0259r?Bu fondlar sosial-iqtisadi xarakter da\u015f\u0131y\u0131r v\u0259 ciddi m\u0259qs\u0259dli t\u0259yinata malikdir. B\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n ba\u015fl\u0131ca m\u0259qs\u0259di\u0259haliy\u0259 sosial xidm\u0259t g\u00f6st\u0259rilm\u0259si,infrastruktur sah\u0259l\u0259rinin inki\u015faf\u0131na t\u0259kan verilm\u0259si v\u0259 h\u0259v\u0259sl\u0259ndirilm\u0259si,iqtisadiyyat\u0131n apar\u0131c\u0131 sah\u0259l\u0259rinin intensiv f\u0259aliyy\u0259tin\u0259 \u0259lav\u0259 yard\u0131m g\u00f6st\u0259rilm\u0259si,yard\u0131m\u00e7\u0131 ehtiyat fondunun yarad\u0131lmas\u0131 v\u0259 s. ibar\u0259tdir.88) B\u00fcdc\u0259d\u0259nk\u0259nar bir ne\u00e7\u0259 d\u00f6vl\u0259t fondlar\u0131n\u0131 misal g\u00f6st\u0259rin.Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 FonduAz\u0259rbaycan Respublikas\u0131 Prezidentinin f\u0259rman v\u0259 s\u0259r\u0259ncamlar\u0131nda, d\u00f6vl\u0259t proqramlar\u0131nda, Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin q\u0259rar v\u0259 s\u0259r\u0259ncamlar\u0131nda n\u0259z\u0259rd\u0259 tutulan istehsal, emal v\u0259 xidm\u0259t sah\u0259l\u0259rinin d\u0259st\u0259kl\u0259nm\u0259si;k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131qeyri-neft s\u0259naye sah\u0259l\u0259rinin inki\u015faf\u0131 \u00fczr\u0259 istehsal v\u0259 emal y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;xidm\u0259t (tibb, t\u0259hsil, ictimai ia\u015f\u0259 v\u0259 ictimai n\u0259qliyyat xidm\u0259ti) y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;turizmin inki\u015faf\u0131 \u00fczr\u0259 layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondum\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 v\u0259 k\u00f6n\u00fcll\u00fc (\u0259lav\u0259) sosial s\u0131\u011forta, d\u00f6vl\u0259t icbari \u015f\u0259xsi s\u0131\u011forta, \u0259halinin \u0259m\u0259k pensiyalar\u0131, sosial m\u00fcavin\u0259tl\u0259r, \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131 il\u0259, t\u0259qa\u00fcd v\u0259 kompensasiyalarla, habel\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131, Az\u0259rbaycan Respublikas\u0131 Prezidentinin v\u0259 Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin aktlar\u0131 il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f dig\u0259r \u00f6d\u0259ni\u015fl\u0259rl\u0259 t\u0259min edilm\u0259si sah\u0259sind\u0259 (bundan sonra \u2013 m\u00fcvafiq sah\u0259) f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n publik h\u00fcquqi \u015f\u0259xsdir. Fond Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyinin tabeliyind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rir.ARDNF-nin yarad\u0131lmas\u0131nda \u0259sas m\u0259qs\u0259d \u00f6lk\u0259nin neft s\u0259rv\u0259tl\u0259rinin s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc idar\u0259 edilm\u0259sin\u0259 \u015f\u0259rait yaratmaqd\u0131r.\u00d6lk\u0259d\u0259 makroiqtisadi sabitliyin qorunmas\u0131, maliyy\u0259-vergi intizam\u0131n\u0131n t\u0259min edilm\u0259si, neft g\u0259lirl\u0259rind\u0259n as\u0131l\u0131l\u0131\u011f\u0131n azald\u0131lmas\u0131 v\u0259 qeyri-neft sektorunun inki\u015faf\u0131n\u0131n t\u0259min edilm\u0259si\u00d6lk\u0259nin sosial-iqtisadi t\u0259r\u0259qqisi namin\u0259 m\u00fch\u00fcm \u00fcmummilli layih\u0259l\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259siNeft v\u0259 qaz\u0131n b\u0259rpa edilm\u0259y\u0259n t\u0259bii ehtiyat oldu\u011funu n\u0259z\u0259r\u0259 alaraq, onlardan \u0259ld\u0259 edil\u0259n g\u0259lirin n\u0259sill\u0259r aras\u0131nda b\u0259rab\u0259r b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si v\u0259 g\u0259l\u0259c\u0259k n\u0259sill\u0259r \u00fc\u00e7\u00fcn ehtiyat v\u0259saitin toplanmas\u0131\u018fman\u0259tl\u0259rin S\u0131\u011fortalanmas\u0131 Fondunun yarad\u0131lmas\u0131n\u0131n m\u0259qs\u0259di banklar v\u0259 xarici\u00a0 banklar\u0131n yerli filiallar\u0131 \u00f6d\u0259m\u0259 qabiliyy\u0259tini itirdikd\u0259 fiziki \u015f\u0259xsl\u0259rd\u0259n\u00a0 \u0259man\u0259t\u0259 q\u0259bul olunmu\u015f pul v\u0259saitinin itirilm\u0259si riskinin qar\u015f\u0131s\u0131n\u0131 almaq, Az\u0259rbaycan Respublikas\u0131nda maliyy\u0259 v\u0259 bank sisteminin sabitliyini v\u0259 inki\u015faf\u0131n\u0131 t\u0259min etm\u0259kdir.Aqrar S\u0131\u011forta Fondu,Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 Fondu,G\u0259ncl\u0259r Fondu,Az\u0259rbaycan \u0130poteka Fondu89) \u0130lin sonunda b\u00fcdc\u0259d\u0259 qalan art\u0131q v\u0259saitin taleyi nec\u0259 h\u0259ll edilir?\u0130lin sonuna b\u00fct\u00fcn x\u0259zin\u0259 hesablar\u0131n\u0131n qal\u0131qlar\u0131 vahid x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259si k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 v\u0259 (v\u0259 ya) n\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si x\u0259rcl\u0259rinin on ikid\u0259 bir hiss\u0259si h\u0259min il \u00fczr\u0259 bu Qanunun 7-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n x\u0259rcl\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 y\u00f6n\u0259ldilir,qalan v\u0259saitin d\u00f6vl\u0259t b\u00fcdc\u0259sinin neft g\u0259lirl\u0259rinin cari b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259bl\u0259\u011find\u0259n art\u0131q daxil olan hiss\u0259sind\u0259n \u00e7ox olmayan m\u0259bl\u0259\u011fi D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fonduna k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131n yerd\u0259 qalan hiss\u0259si bu Qanunun 19.2-ci madd\u0259sinin \u00fc\u00e7\u00fcnc\u00fc abzas\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada idar\u0259 edilir.90) D\u00f6vl\u0259tin maliyy\u0259 siyas\u0259tinin \u0259sas strateji istiqam\u0259tl\u0259rin\u0259 n\u0259l\u0259ri aid ed\u0259bil\u0259rsiniz?davaml\u0131 inki\u015faf\u0131 v\u0259 stabil iqtisadiyyat\u0131 t\u0259min ed\u0259 bil\u0259c\u0259k \u015f\u0259ffaf v\u0259 r\u0259qab\u0259tqabiliyy\u0259tli bank sisteminin yarad\u0131lmas\u0131;\u00a0maliyy\u0259 bazar\u0131n\u0131n b\u00fct\u00fcn seqmentl\u0259rinin dinamikliyinin t\u0259min edilm\u0259si;\u00a0maliyy\u0259-bank sisteminin tarazl\u0131\u011f\u0131n\u0131 t\u0259min ed\u0259n infrastrukturun yarad\u0131lmas\u0131;\u00a0stabil inki\u015faf\u0131 t\u0259min ed\u0259 bil\u0259c\u0259k parametrl\u0259rin f\u0259aliyy\u0259t v\u0259 n\u0259zar\u0259t mexanizminin t\u0259kmill\u0259\u015fdirilm\u0259si v\u0259 s.s\u0131\u011forta sektorunun yenid\u0259n formala\u015fd\u0131r\u0131lmas\u013191) Qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul fondlar\u0131 hans\u0131lard\u0131r? Maliyy\u0259 m\u00fcxt\u0259lif pul v\u0259saitl\u0259ri fondlar\u0131n\u0131n formala\u015fd\u0131r\u0131lmas\u0131 v\u0259 istifad\u0259si il\u0259 \u0259laq\u0259dar olan iqtisadi m\u00fcnasib\u0259tl\u0259ri \u0259hat\u0259 edir. Bu pul v\u0259saitl\u0259ri fondlar\u0131 m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f v\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f fondlara ayr\u0131l\u0131r.M\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f pul fondlar\u0131 m\u00fc\u0259ssis\u0259l\u0259rin fondlar\u0131d\u0131r. Onlara y\u0131\u011f\u0131m fondu, istehlak v\u0259 ehtiyat fondlar\u0131 daxildir.Y\u0131\u011f\u0131m fondunun v\u0259saitl\u0259ri kapital qoyulu\u015funun maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259v\u0259 s. x\u0259rcl\u0259r\u0259 s\u0259rf edilir.\u0130stehlak fondu z\u0259ruri v\u0259 izafi m\u0259hsulun d\u0259y\u0259ri hesab\u0131na formala\u015f\u0131r.Ehtiyat fondu m\u0259hsulun d\u0259y\u0259ri hesab\u0131na t\u0259\u015fkil olunur. Laz\u0131m olan ehtiyaclar h\u0259min fondun v\u0259saiti hesab\u0131na \u00f6d\u0259nilir.M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul v\u0259saitl\u0259ri fondlar\u0131 d\u00f6vl\u0259t s\u0259viyy\u0259sind\u0259 formala\u015fd\u0131r\u0131l\u0131r. Onlara m\u00fcxt\u0259lif hakimiyy\u0259t orqanlar\u0131n\u0131n b\u00fcdc\u0259l\u0259ri v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondlar daxildir.92) B\u00fcdc\u0259 krediti n\u0259dir?B\u00fcdc\u0259 krediti -- H\u00fcquqi \u015f\u0259xsl\u0259r\u0259 yaxud ba\u015fqa \u00f6lk\u0259l\u0259r\u0259 \u0259v\u0259zsiz yaxud a\u015fa\u011f\u0131 faizl\u0259 v\u0259 qaytar\u0131lma \u015f\u0259rti il\u0259 v\u0259saitl\u0259rin verilm\u0259sini n\u0259z\u0259rd\u0259 tutan b\u00fcdc\u0259 x\u0259rcidir. B\u00fcdc\u0259 kreditini almaq ist\u0259y\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r onun vaxt\u0131nda qaytar\u0131lmas\u0131na t\u0259minat verm\u0259lidirl\u0259r.Bel\u0259 t\u0259minat rolunda bank\u0131n t\u0259minat m\u0259ktubu, \u0259mlak\u0131n girov qoyulmas\u0131 v\u0259 s. \u00e7\u0131x\u0131\u015f ed\u0259 bil\u0259r.93) Maliyy\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?Proqnozla\u015fd\u0131rma uzun m\u00fcdd\u0259t\u0259 idar\u0259etm\u0259 obyektinin maliyy\u0259 v\u0259ziyy\u0259tinin d\u0259yi\u015fdirilm\u0259sin\u0259, i\u015fl\u0259nib haz\u0131rlanmas\u0131na y\u00f6n\u0259ldilmi\u015fdir. Proqnozla\u015fd\u0131rman\u0131n x\u00fcsusiyy\u0259ti maliyy\u0259 g\u00f6st\u00f6ricil\u0259rinin v\u0259 idar\u0259etm\u0259 obyektinin inki\u015faf\u0131n\u0131n variantlar\u0131n\u0131 m\u00fc\u0259yy\u0259n ed\u0259n parametrl\u0259rin i\u015fl\u0259nib haz\u0131rlanmas\u0131nda alternativlikd\u0259n ibar\u0259tdir.Proqnozla\u015fd\u0131rman\u0131n \u0259n geni\u015f yay\u0131lm\u0131\u015f metodu \u2013 ekspert qiym\u0259tl\u0259ndirilm\u0259sini n\u0259z\u0259r\u0259 almaqla inki\u015faf\u0131n b\u0259rq\u0259rar olmu\u015f meylinin ekstropolyasiya (k\u0259narla\u015fma) v\u0259 s\u0259b\u0259b\u2013n\u0259tic\u0259 \u0259laq\u0259l\u0259rinin t\u0259hlili metodlar\u0131d\u0131r.Bununla yana\u015f\u0131 proqnoz anlay\u0131\u015f\u0131ndan maliyy\u0259 plan\u0131n\u0131n t\u0259rtibi \u00fc\u00e7\u00fcn z\u0259ruri olan hesablamalar\u0131, m\u0259s\u0259l\u0259n, m\u0259hsul h\u0259cminin realla\u015fd\u0131r\u0131lmas\u0131 proqnozunu, x\u0259rcl\u0259rin miqdar\u0131 proqnozunu v\u0259 s. hesablamaq \u00fc\u00e7\u00fcn d\u0259 istifad\u0259 edilir. Bu hesablamalara m\u00fc\u0259yy\u0259n \u00e7eviklik verir, d\u0259yi\u015f\u0259n \u015f\u0259raitd\u0259n as\u0131l\u0131 olaraq d\u00fcz\u0259li\u015fl\u0259r etm\u0259y\u0259 imkan verir.Maliyy\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131 d\u0259qiq plan \u00fc\u00e7\u00fcn m\u00fcnasib hesab edil\u0259n illik v\u0259 perspektiv maliyy\u0259 planla\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn \u0259sas yarad\u0131r.94) Ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259sinin s\u0259n\u0259di n\u0259dir?ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259si \u2013 b\u00fcdc\u0259 t\u0259rtibinin strateji m\u0259rh\u0259l\u0259si olmaqla icmal b\u00fcdc\u0259nin v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lir v\u0259 x\u0259rcl\u0259rinin prioritetl\u0259\u015fdirilm\u0259si, t\u0259qdim edilm\u0259si v\u0259 idar\u0259 olunmas\u0131 m\u0259qs\u0259di il\u0259 t\u0259\u015fkil olunan, ortam\u00fcdd\u0259tli resurs z\u0259rfinin v\u0259 milli x\u0259rc prioritetl\u0259rinin uy\u011funla\u015fd\u0131r\u0131lmas\u0131n\u0131 t\u0259min ed\u0259n institusional t\u0259dbirl\u0259rin m\u0259cmusu;ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259si s\u0259n\u0259di \u2013 b\u00fcdc\u0259 t\u0259rtibi prosesinin OMX\u00c7 m\u0259rh\u0259l\u0259sind\u0259 haz\u0131rlanan v\u0259 ortam\u00fcdd\u0259tli resurs z\u0259rfini, ortam\u00fcdd\u0259tli b\u00fcdc\u0259 siyas\u0259tini, o c\u00fcml\u0259d\u0259n milli x\u0259rc prioritetl\u0259rini \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n strateji b\u00fcdc\u0259 plan\u0131;OMX\u00c7-nin \u0259sas m\u0259qs\u0259dl\u0259ri a\u015fa\u011f\u0131dak\u0131lard\u0131r:makroiqtisadi sabitlik v\u0259 dayan\u0131ql\u0131 iqtisadi art\u0131m \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan m\u0259cmu fiskal intizam\u0131n g\u00fccl\u0259ndirilm\u0259si;dayan\u0131ql\u0131 fiskal \u00e7\u0259r\u00e7iv\u0259y\u0259 \u0259saslanan \u00e7oxillik resurs z\u0259rfi daxilind\u0259 x\u0259rc istiqam\u0259tl\u0259rinin sektorlar aras\u0131nda prioritetl\u0259\u015fdirilm\u0259si;f\u0259aliyy\u0259tin g\u00f6st\u0259ricil\u0259r \u0259sas\u0131nda \u00f6l\u00e7\u00fclm\u0259sini n\u0259z\u0259rd\u0259 tutan n\u0259tic\u0259\u0259sasl\u0131 b\u00fcdc\u0259 t\u0259rtibi mexanizminin t\u0259\u015fkili \u00fc\u00e7\u00fcn z\u0259ruri \u015f\u0259raitin yarad\u0131lmas\u0131.B\u00fcdc\u0259nin t\u0259rtibi prosesi a\u015fa\u011f\u0131dak\u0131 iki ard\u0131c\u0131l m\u0259rh\u0259l\u0259y\u0259 b\u00f6l\u00fcn\u00fcr:b\u00fcdc\u0259 t\u0259rtibinin strateji m\u0259rh\u0259l\u0259si olan OMX\u00c7 m\u0259rh\u0259l\u0259si;texniki v\u0259 ya illik b\u00fcdc\u0259 t\u0259rtibi m\u0259rh\u0259l\u0259si.Bu Qayda yaln\u0131z b\u00fcdc\u0259 t\u0259rtibi prosesinin birinci m\u0259rh\u0259l\u0259sini \u0259hat\u0259 etm\u0259kl\u0259, b\u00fcdc\u0259 t\u0259rtibi prosesind\u0259 OMX\u00c7 s\u0259n\u0259dinin haz\u0131rlanmas\u0131 prosesini m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.\u0130llik b\u00fcdc\u0259 t\u0259rtibini n\u0259z\u0259rd\u0259 tutan ikinci \u2013 texniki m\u0259rh\u0259l\u0259 is\u0259 haz\u0131rda t\u0259tbiq olunan \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 11-ci madd\u0259sin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.OMX\u00c7-nin haz\u0131rlanmas\u0131 prosesi Maliyy\u0259 Nazirliyi t\u0259r\u0259find\u0259n OMX\u00c7-nin haz\u0131rlanmas\u0131 \u00fczr\u0259 t\u0259fsilatl\u0131 t\u0259limatlar\u0131n t\u0259sdiq edil\u0259r\u0259k, fevral ay\u0131n\u0131n 15-d\u0259k b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na g\u00f6nd\u0259rilm\u0259si il\u0259 ba\u015flan\u0131r.95) Yeni siyas\u0259t t\u0259\u015f\u0259bb\u00fcsl\u0259ri lahiy\u0259sinin \u00fcst\u00fcnl\u00fckl\u0259ri hans\u0131lard\u0131r?Yeni siyas\u0259t t\u0259\u015f\u0259bb\u00fcs\u00fc (YST) \u2013 n\u00f6vb\u0259ti il v\u0259\u00a0sonrak\u0131 \u00fc\u00e7 il\u0259\u00a0icmal b\u00fcdc\u0259nin v\u0259\u00a0d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na h\u0259yata ke\u00e7irilm\u0259si t\u0259klif olunan yeni layih\u0259l\u0259r, d\u00f6vl\u0259t proqramlar\u0131 v\u0259\u00a0t\u0259dbirl\u0259rind\u0259n ir\u0259li g\u0259l\u0259n cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rdir;YST-l\u0259r \u00fczr\u0259\u00a0sifari\u015fl\u0259r\u0259\u00a0a\u015fa\u011f\u0131dak\u0131lar aiddir:cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259\u00a0n\u0259z\u0259rd\u0259\u00a0tutulmu\u015f f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn qanunvericilikd\u0259\u00a0m\u00fc\u0259yy\u0259n edilmi\u015f hallar istisna olmaqla, mal v\u0259\u00a0xidm\u0259tin keyfiyy\u0259tinin v\u0259\u00a0h\u0259cminin d\u0259yi\u015fdirilm\u0259si hesab\u0131na t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n sifari\u015f kimi t\u0259qdim olunan, habel\u0259\u00a0Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259\u00a0m\u00fc\u0259yy\u0259n edilmi\u015f strategiyaya uy\u011fun olaraq t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n t\u0259klif edil\u0259n yeni f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259\u00a0m\u00fc\u0259yy\u0259n edilmi\u015f strategiyaya uy\u011fun olaraq t\u0259klif edil\u0259n yeni m\u0259qs\u0259dli proqram v\u0259\u00a0t\u0259dbirl\u0259r \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259\u00a0n\u0259z\u0259rd\u0259\u00a0tutulmu\u015f f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn b\u00fcdc\u0259\u00a0x\u0259rcl\u0259rinin iqtisadi t\u0259snifat\u0131n\u0131n 310000-ci \u201cQeyri-maliyy\u0259\u00a0aktivl\u0259ri\u201d b\u00f6lm\u0259si \u00fczr\u0259\u00a0qanunvericiliyin t\u0259l\u0259bl\u0259ri g\u00f6zl\u0259nilm\u0259kl\u0259\u00a0istismar m\u00fcdd\u0259ti ba\u015fa \u00e7atm\u0131\u015f v\u0259\u00a0yarars\u0131z qeyri-maliyy\u0259\u00a0aktivl\u0259rinin yenil\u0259nm\u0259si \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan maliyy\u0259\u00a0v\u0259saitind\u0259n\u00a0\u0259lav\u0259\u00a0t\u0259klif edil\u0259n sifari\u015fl\u0259r.96) Ortam\u00fcdd\u0259tli b\u00fcdc\u0259 siyas\u0259tinin mahiyy\u0259ti n\u0259d\u0259n ibar\u0259tdir?97) Milli x\u0259rc prioritetl\u0259ri \u00f6z\u00fcnd\u0259 hans\u0131 x\u0259rc istiqam\u0259tl\u0259rini \u0259ks etdirir?milli x\u0259rc prioritetl\u0259ri \u2013 \u00f6lk\u0259nin ortam\u00fcdd\u0259tli v\u0259 uzunm\u00fcdd\u0259tli h\u0259d\u0259fl\u0259rin\u0259 \u0259saslanan x\u0259rc istiqam\u0259tl\u0259ri;98) B\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n strateji sektor planlar\u0131na n\u0259l\u0259r daxildir?\u00a0b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n sektor strateji planlar\u0131\u2013 b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f q\u0131sa v\u0259 ortam\u00fcdd\u0259tli d\u00f6vrd\u0259 h\u0259d\u0259fl\u0259rini v\u0259 h\u0259min h\u0259d\u0259fl\u0259rin h\u0259yata ke\u00e7irilm\u0259si t\u0259dbirl\u0259rini, o c\u00fcml\u0259d\u0259n maliyy\u0259l\u0259\u015fm\u0259 m\u0259nb\u0259l\u0259rini n\u0259z\u0259rd\u0259 tutan s\u0259n\u0259d;ortam\u00fcdd\u0259tli d\u00f6vr \u2013 n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il;t\u0259dbir \u2013 strateji planda m\u00fc\u0259yy\u0259n edilmi\u015f h\u0259d\u0259f v\u0259 m\u0259qs\u0259dl\u0259r\u0259 nail olunmas\u0131na istiqam\u0259tl\u0259ndirilmi\u015f bir-biri il\u0259 \u0259laq\u0259li i\u015fl\u0259rin m\u0259cmus % u.99) Orta m\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259sinin \u0259sas m\u0259qs\u0259dl\u0259ri hans\u0131lard\u0131r?makroiqtisadi sabitlik v\u0259 dayan\u0131ql\u0131 iqtisadi art\u0131m \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan m\u0259cmu fiskal intizam\u0131n g\u00fccl\u0259ndirilm\u0259si;dayan\u0131ql\u0131 fiskal \u00e7\u0259r\u00e7iv\u0259y\u0259 \u0259saslanan \u00e7oxillik resurs z\u0259rfi daxilind\u0259 x\u0259rc istiqam\u0259tl\u0259rinin sektorlar aras\u0131nda prioritetl\u0259\u015fdirilm\u0259si;f\u0259aliyy\u0259tin g\u00f6st\u0259ricil\u0259r \u0259sas\u0131nda \u00f6l\u00e7\u00fclm\u0259sini n\u0259z\u0259rd\u0259 tutan n\u0259tic\u0259\u0259sasl\u0131 b\u00fcdc\u0259 t\u0259rtibi mexanizminin t\u0259\u015fkili \u00fc\u00e7\u00fcn z\u0259ruri \u015f\u0259raitin yarad\u0131lmas\u0131.100) Orta m\u00fcdd\u0259tli resusrs z\u0259rfi n\u0259 dem\u0259kdir?ortam\u00fcdd\u0259tli resurs z\u0259rfi \u2013 n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il \u00fc\u00e7\u00fcn icmal b\u00fcdc\u0259nin v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin hesablanm\u0131\u015f g\u0259lir v\u0259 daxilolmalar\u0131n\u0131n m\u0259cmusu;","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/yusif.az\/main\/?p=6430","og_locale":"az_AZ","og_type":"article","og_title":"D\u00f6vl\u0259t Qullu\u011fu-Maliyy\u0259 Nazirliyi M\u00fcsahib\u0259sind\u0259 Veril\u0259n Suallar v\u0259 Cavablar\u0131 - www.YUSIF.az Qanunvericilik","og_description":"MAL\u0130YY\u018f NAZ\u0130RL\u0130Y\u01301) Maliyy\u0259 Nazirliyinin f\u0259aliyy\u0259t istiqam\u0259tl\u0259ri hans\u0131lard\u0131r?2) Maliyy\u0259 Nazirliyi n\u0259 vaxt yarad\u0131l\u0131b v\u0259 ilk maliyy\u0259 naziri kim olmu\u015fdur?(AXC d\u00f6vr\u00fcnd\u0259)\u00d6lk\u0259nin maliyy\u0259 sisteminin t\u0259\u015fkilin\u0259 v\u0259 t\u0259nziml\u0259nm\u0259sin\u0259 bilavasit\u0259 r\u0259hb\u0259rlik ed\u0259n hakimiyy\u0259t orqan\u0131.1918-ci il may\u0131n 28-d\u0259 Az\u0259rbaycan Milli \u015eurasn\u0131n q\u0259rar\u0131 il\u0259\u00a0F\u0259t\u0259li Xan Xoyski\u00a0t\u0259r\u0259f\u0131nd\u0259n\u00a0Tiflisd\u0259\u00a0yarad\u0131lm\u0131\u015f 1-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 ilk maliyy\u0259 naziri v\u0259 xalq maarifi naziri v\u0259zif\u0259l\u0259rinin icras\u0131\u00a0N\u0259sib b\u0259y Yusifb\u0259yliy\u0259\u00a0tap\u015f\u0131r\u0131lm\u0131\u015fd\u0131. H\u0259min il iyunun 17-d\u0259\u00a0F.X.Xoyskinin\u00a0G\u0259nc\u0259d\u0259\u00a0t\u0259\u015fkil etdiyi 2-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 maliyy\u0259 naziri v\u0259zif\u0259sin\u0259\u00a0\u018fbd\u00fcl\u0259li b\u0259y \u018fmircanov\u00a0t\u0259yin olunmu\u015fdu. 1918-ci ilin sentyabr\u0131nda\u00a0Qafqaz \u0130slam Ordusu\u00a0Bak\u0131n\u0131 azad etdikd\u0259n v\u0259 Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti h\u00f6kum\u0259ti Bak\u0131ya k\u00f6\u00e7d\u00fckd\u0259n sonra oktyabr\u0131n 6-da F.X.Xoyskinin 2-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 d\u0259yi\u015fiklikl\u0259r edil\u0259rk\u0259n maliyy\u0259 naziri v\u0259zif\u0259si\u00a0M\u0259mm\u0259d H\u0259s\u0259n Hac\u0131nskiy\u0259\u00a0tap\u015f\u0131r\u0131ld\u0131. Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti Parlamenti yarad\u0131ld\u0131qdan (1918, dekabr) sonra F.X.Xoyskinin dekabr\u0131n 26-da Parlamentin tap\u015f\u0131r\u0131\u011f\u0131 il\u0259 t\u0259\u015fkil etdiyi\u00a03-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0maliyy\u0259 naziri v\u0259zif\u0259sini\u00a0Slavyan-Rus C\u0259miyy\u0259tind\u0259n\u00a0olan \u0130.Protasov tutdu. F.X.Xoyskinin kabin\u0259si istefa verdikd\u0259n sonra 1919-cu il aprelin 14-d\u0259 N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a04-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0bu v\u0259zif\u0259y\u0259 \u018flia\u011fa H\u0259s\u0259nov, 1919-cu ilin dekabr\u0131n 24-d\u0259 N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a0be\u015finci h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0is\u0259\u00a0R\u0259\u015fid b\u0259y Qaplanov\u00a0t\u0259yin olundular.3) Maliyy\u0259 Nazirliyinin yeni esasnam\u0259si n\u0259 vaxt q\u0259bul edilmi\u015fdir?9 fevral 20094) Haz\u0131rda maliyy\u0259 naziri v\u0259 onun birinci m\u00fcavini kimdir?Samir \u015e\u0259rifov, Az\u0259r Bayramov5) Maliyy\u0259 Nazirliyinin t\u0259rkibin\u0259 daxil olan struktur vahidl\u0259ri hans\u0131lard\u0131r?6) Maliyy\u0259 Nazirliyinin v\u0259zif\u0259l\u0259rini say\u0131n.7) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?- 01 yanvar-31 dekabr8) D\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131n\u0131 nazirliyin hans\u0131 orqan\u0131 h\u0259yata ke\u00e7irir?B\u00fcdc\u0259nin icras\u0131, kassa icras\u0131 (budget execution)\u00a0\u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131 Maliyy\u0259 Nazirliyinin tabeliyind\u0259ki D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131q agentliyi vasit\u0259sil\u0259 h\u0259yata ke\u00e7irilir.D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131n\u0131n \u00f6hd\u0259sind\u0259 olan na\u011fd pul v\u0259saiti onun m\u00fcv\u0259kkil banklardak\u0131 vahid hesab\u0131nda saxlan\u0131l\u0131r.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n idar\u0259 edilm\u0259sinin v\u0259 bu hesabdan v\u0259saitin silinm\u0259sin\u0259 s\u0259r\u0259ncam verilm\u0259sinin m\u00fcst\u0259sna s\u0259lahiyy\u0259ti d\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131na m\u0259xsusdur.\u00a0\u00a0B\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131 \u0259ld\u0259 etdikl\u0259ri b\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar g\u0259lirl\u0259ri tam h\u0259cmd\u0259 v\u0259 vaxt\u0131nda vahid x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcrm\u0259lidirl\u0259r. D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabat hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 25-d\u0259k t\u0259rtib olunur v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na t\u0259qdim edilir.9) B\u00fcdc\u0259 k\u0259siri n\u0259dir v\u0259 onun aradan qald\u0131r\u0131lmas\u0131 yollar\u0131 hans\u0131lard\u0131r?B\u00fcdc\u0259 k\u0259siri \u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lir v\u0259 x\u0259rcl\u0259rinin m\u0259nfi saldosudur.B\u00fcdc\u0259 k\u0259sirinin s\u0259b\u0259bl\u0259ri a\u015fa\u011f\u0131dak\u0131lar ola bil\u0259r:\u00a0\u2013 d\u00f6vl\u0259t x\u0259rcl\u0259rinin artmas\u0131 \u2013 h\u0259m planla\u015fd\u0131r\u0131lm\u0131\u015f, m\u0259s\u0259l\u0259n, iqtisadiyyat\u0131n modernizasiyas\u0131, milli proqramlar\u0131n h\u0259yata ke\u00e7irilm\u0259si v\u0259 s., h\u0259m d\u0259 f\u00f6vq\u0259l: t\u0259bii f\u0259lak\u0259tl\u0259r, m\u00fcharib\u0259l\u0259r v\u0259 s.;\u2013 iqtisadi b\u00f6hran, t\u0259n\u0259zz\u00fcl, ixrac olunan mallar\u0131n, m\u0259s\u0259l\u0259n, xammal, el\u0259c\u0259 d\u0259 elektronika v\u0259 s. qiym\u0259tl\u0259rinin d\u00fc\u015fm\u0259si s\u0259b\u0259bind\u0259n d\u00f6vl\u0259t g\u0259lirl\u0259rinin azalmas\u0131;\u00a0\u2013 d\u00f6vl\u0259t siyas\u0259tinin v\u0259 maliyy\u0259 sisteminin \u00a0effektiv olmamas\u0131.A\u015fa\u011f\u0131 vergi, k\u00f6lg\u0259 bazar\u0131n y\u00fcks\u0259li\u015fi. \u00a0\u2013 y\u00fcks\u0259k b\u00fcdc\u0259 x\u0259rcl\u0259ri, d\u00f6vl\u0259t sektorunda r\u00fc\u015fv\u0259txorluq;\u00a0\u2013 vergi siyas\u0259tinin effektiv olmamas\u0131, n\u0259tic\u0259d\u0259 iqtisadiyyatda k\u00f6lg\u0259 sektorunun artmas\u0131;b\u00fcdc\u0259 k\u0259siri il\u0259 v\u0259sait \u00e7at\u0131\u015fmazl\u0131\u011f\u0131 anlay\u0131\u015flar\u0131 eyni deyil. Bir qayda olaraq, real b\u00fcdc\u0259 k\u0259siri planla\u015fd\u0131rma xarakteri da\u015f\u0131y\u0131r: onun maksimal parametrl\u0259ri q\u0259bul edilir v\u0259 t\u0259sdiq olunur;B\u00fcdc\u0259 k\u0259sirini azaltma\u011f\u0131n bir ne\u00e7\u0259 \u00fcsulu var.\u00a0Birincisi,\u00a0pullar\u0131n emissiyas\u0131 yolu il\u0259. Bu, inflyasiyaya, y\u0259ni d\u00f6vriyy\u0259d\u0259ki pulun d\u0259y\u0259rsizl\u0259\u015fm\u0259sin\u0259 v\u0259 milli valyutaya inam\u0131n azalmas\u0131na g\u0259tirib \u00e7\u0131xar\u0131r.\u0130kincisi,\u00a0\u0259lav\u0259 vergil\u0259rin t\u0259tbiqi, o c\u00fcml\u0259d\u0259n \u0259halinin m\u00fc\u0259yy\u0259n t\u0259b\u0259q\u0259l\u0259ri (\u201cvarl\u0131lar \u00fc\u00e7\u00fcn vergi\u201d), \u015firk\u0259tl\u0259rin m\u00fc\u0259yy\u0259n f\u0259aliyy\u0259tl\u0259ri \u00fc\u00e7\u00fcn (siqaret istehsal\u0131) v\u0259 s.\u00dc\u00e7\u00fcnc\u00fcs\u00fc,\u00a0b\u00fcdc\u0259 sekvestrasiyas\u0131 \u2013 x\u0259rcl\u0259rin azald\u0131lmas\u0131. Lakin burada da ehtiyatl\u0131 olmaq laz\u0131md\u0131r: m\u0259s\u0259l\u0259n, sosial sektorda bu metod c\u0259miyy\u0259td\u0259 g\u0259rginliyin artmas\u0131na s\u0259b\u0259b ola bil\u0259r.B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn h\u0259m daxili, h\u0259m d\u0259 xarici borclardan istifad\u0259 edil\u0259 bil\u0259r, bunun \u00fc\u00e7\u00fcn maliyy\u0259 bazar\u0131na d\u00f6vl\u0259t\u0259 m\u0259xsus olan qiym\u0259tli ka\u011f\u0131zlar burax\u0131l\u0131r. Bundan \u0259lav\u0259, g\u0259lir madd\u0259l\u0259rind\u0259n biri kimi d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n sat\u0131lmas\u0131 da \u00e7\u0131x\u0131\u015f ed\u0259 bil\u0259r: qiym\u0259tli metal v\u0259 da\u015f ehtiyatlar\u0131, torpaq v\u0259 t\u0259bii s\u0259rv\u0259tl\u0259r, habel\u0259 d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rinin \u00f6z\u0259ll\u0259\u015fdirilm\u0259si.\u00a010) B\u00fcdc\u0259 g\u0259lirl\u0259ri hans\u0131 m\u0259nb\u0259l\u0259rd\u0259n maliyy\u0259l\u0259\u015fir?9.1.1. d\u00f6vl\u0259t vergil\u0259ri;9.1.2. qrantlar;9.1.3 dig\u0259r g\u0259lirl\u0259r;9.1.4. daxili v\u0259 xarici m\u0259nb\u0259l\u0259rd\u0259n al\u0131nan qrantlar v\u0259 transfertl\u0259r;9.1.5. Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n dig\u0259r daxilolmalar.11) B\u00fcdc\u0259 t\u0259rtibi prosesind\u0259 i\u015ftirak ed\u0259n t\u0259\u015fkilatlar hans\u0131lard\u0131r?M\u0259rk\u0259zi v\u0259 yerli icra hakimiyy\u0259ti orqanlar\u0131 v\u0259 onlar\u0131n struktur b\u00f6lm\u0259l\u0259ri,b\u00fcdc\u0259 g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n orqanlar,d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n v\u0259 (v\u0259 ya) maliyy\u0259 yard\u0131m\u0131 alan t\u0259\u015fkilatlar,b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 v\u0259 vergi \u00f6d\u0259yicil\u0259ri,z\u0259rur\u0259t yarand\u0131qda, b\u0259l\u0259diyy\u0259l\u0259r.12) Sekvestr hans\u0131 x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 t\u0259tbiq edil\u0259 bilm\u0259z?13) B\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 hans\u0131lard\u0131r?D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondu;\u018fhalinin M\u0259\u015f\u011fullu\u011funa K\u00f6m\u0259k Fondu v\u0259\u018flill\u0259rin Sosial M\u00fcdafi\u0259 Fondu.D\u00f6vl\u0259t Yol Fondu,Sahibkarl\u0131\u011fa K\u00f6m\u0259k Milli Fondu,Neft Fondu,T\u0259bi\u0259ti M\u00fchafiz\u0259 Ehtiyat Fondu,Me\u015f\u0259l\u0259rin Qorunub Saxlan\u0131lmas\u0131 v\u0259 T\u0259krar \u0130stehsal\u0131 Fondu14) \u00dcmumi daxili m\u0259hsul v\u0259 \u00fcmumi milli m\u0259hsulun ingilis dilind\u0259 adlar\u0131 birne\u00e7\u0259 d\u0259f\u0259 m\u00fcsahib\u0259d\u0259 soru\u015fulub.15) M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259saitl\u0259ri hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunabilm\u0259z?M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259saiti t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 olunmal\u0131d\u0131r v\u0259 onlar\u0131n ba\u015fqa m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259nm\u0259sin\u0259 yol verilmir.H\u0259min v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 v\u0259zif\u0259li \u015f\u0259xsl\u0259r Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.16) B\u00fcdc\u0259nin haz\u0131rlanmas\u0131ndan t\u0259sdiq olunmas\u0131na q\u0259d\u0259r ged\u0259n prosesinard\u0131c\u0131ll\u0131\u011f\u0131n\u0131 m\u00fctl\u0259q \u0259zb\u0259rl\u0259yin. Bu sual b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir.17) B\u00fcdc\u0259ni hans\u0131 d\u00f6vl\u0259t orqan\u0131 t\u0259sdiq edir?N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanun layih\u0259si ona \u0259lav\u0259 edilmi\u015f dig\u0259r s\u0259n\u0259dl\u0259rl\u0259 birlikd\u0259 cari ilin oktyabr ay\u0131n\u0131n 15-d\u0259n gec olmayaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndin\u0259 uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin m\u00fczakir\u0259sin\u0259 v\u0259 t\u0259sdiqin\u0259 t\u0259qdim edilir.18) B\u00fcdc\u0259d\u0259 t\u0259sdiq olunan ay\u0131rmalar n\u0259dir v\u0259 bu ay\u0131rmalar hans\u0131 x\u0259rcl\u0259rinmaliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 s\u0259rf edilir?qanunvericilikl\u0259 t\u0259sdiq olunan v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259rd\u0259 madd\u0259l\u0259r \u00fczr\u0259 x\u0259rcl\u0259n\u0259 bil\u0259c\u0259k v\u0259saitin yuxar\u0131 h\u0259ddi;H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259rin \u0259n y\u00fcks\u0259k h\u0259ddini g\u00f6st\u0259rir. \u0130l \u0259rzind\u0259 faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, h\u0259min h\u0259dd\u0259n \u00e7ox ola bilm\u0259z.19) Yerli b\u00fcdc\u0259 n\u0259dir v\u0259 nec\u0259 t\u0259sdiq edilir?Yerli b\u00fcdc\u0259 b\u0259l\u0259diyy\u0259 statusuna uy\u011fun olaraq \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 prinsipl\u0259rini realla\u015fd\u0131rmaq, b\u0259l\u0259diyy\u0259l\u0259rin Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131 v\u0259 qanunlar\u0131 il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f s\u0259lahiyy\u0259tl\u0259rini h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn formala\u015fan v\u0259 istifad\u0259 olunan maliyy\u0259 v\u0259saitidir.Yerli b\u00fcdc\u0259nin t\u0259rtibi v\u0259 icras\u0131 b\u00fcdc\u0259 sisteminin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u00fcmumi prinsipl\u0259ri \u0259sas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131nda t\u0259tbiq olunan b\u00fcdc\u0259 t\u0259snifat\u0131na uy\u011fun olaraq h\u0259yata ke\u00e7irilir.Yerli b\u00fcdc\u0259nin m\u00fcst\u0259qilliyi\u00f6z m\u0259daxil m\u0259nb\u0259l\u0259rinin v\u0259b\u0259l\u0259diyy\u0259nin yerli b\u00fcdc\u0259 v\u0259saitin\u0259 s\u0259r\u0259ncam verm\u0259k bar\u0259d\u0259 m\u00fcst\u0259sna h\u00fcququnun olmas\u0131 il\u0259 t\u0259min edilir.B\u0259l\u0259diyy\u0259l\u0259rin m\u00fcraci\u0259ti v\u0259 qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallar istisna olmaqla, qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259rin b\u00fcdc\u0259 f\u0259aliyy\u0259tin\u0259 m\u00fcdaxil\u0259sin\u0259 yol verilmir.B\u0259l\u0259diyy\u0259l\u0259r maliyy\u0259 ilinin sonuna b\u00fcdc\u0259d\u0259 \u0259m\u0259l\u0259 g\u0259lmi\u015f s\u0259rb\u0259st maliyy\u0259 qal\u0131qlar\u0131na m\u00fcst\u0259qil s\u0259r\u0259ncam verirl\u0259r.B\u0259l\u0259diyy\u0259l\u0259r yerli b\u00fcdc\u0259l\u0259rin t\u0259rtibind\u0259, t\u0259sdiqind\u0259 v\u0259 icras\u0131nda m\u00fcst\u0259qildirl\u0259r.20) Sosial demoqrafik \u0259hali qruplar\u0131 n\u0259dir v\u0259 bu qrupa hans\u0131 \u0259hali kateqoriyas\u0131aid edilir?\u2013 ya\u015f-cins \u0259lam\u0259tl\u0259rin\u0259, sosial v\u0259ziyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259\u00a0f\u0259rql\u0259n\u0259n \u0259hali qruplar\u0131 (\u0259m\u0259k qabiliyy\u0259tli \u0259hali, pensiya\u00e7\u0131lar, \u0259lill\u0259r, u\u015faqlar v\u0259 s.).21) Az\u0259rbaycan Respublikas\u0131n\u0131n hans\u0131 ehtiyat fondlar\u0131 var?D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259rd\u0259 n\u0259z\u0259rd\u0259 tutulmayan x\u0259rcl\u0259r,habel\u0259 d\u00f6vl\u0259t v\u0259 yerli \u0259h\u0259miyy\u0259tli t\u0259dbirl\u0259rin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Az\u0259rbaycan Respublikas\u0131 Prezidentinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131 b\u00fcdc\u0259sinin v\u0259 yerli b\u00fcdc\u0259l\u0259rin m\u0259bl\u0259\u011fi m\u00fc\u0259yy\u0259n edil\u0259n ehtiyat fondlar\u0131 yarad\u0131la bil\u0259r.Reserve fund - Kommersiya banklar\u0131n\u0131n m\u0259cburi qaydada yarad\u0131lan v\u0259 bir qayda olaraq m\u00fc\u0259yy\u0259n edilmi\u015f normativl\u0259r \u0259sas\u0131nda il \u0259rzind\u0259, yaxud illik m\u00fchasibat hesabat\u0131 bank\u0131n t\u0259sis\u00e7il\u0259rinin (pay\u00e7\u0131lar\u0131n\u0131n) \u00fcmumi y\u0131\u011f\u0131nca\u011f\u0131 t\u0259r\u0259\ufb01nd\u0259n t\u0259sdiq edildikd\u0259n sonra m\u0259nf\u0259\u0259td\u0259n ay\u0131rmalar hesab\u0131na yaranan fonddur.D\u00f6vl\u0259t b\u00fcdc\u0259sinin Ehtiyat Fondunun v\u0259saitind\u0259n istifad\u0259 qaydalar\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin Ehtiyat Fondundan istifad\u0259 qaydalar\u0131 Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,yerli b\u00fcdc\u0259l\u0259rin ehtiyat fondlar\u0131n\u0131n v\u0259saitl\u0259rind\u0259n istifad\u0259 qaydalar\u0131 is\u0259 b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir.D\u00f6vl\u0259t B\u00fcdc\u0259sinin Ehtiyat FonduA.R.Prezidentinin Ehtiyat Fondu22) D\u00f6vl\u0259t b\u00fcdc\u0259sinin ehtiyat fondu il\u0259 prezdentin ehtiyat fondunun v\u0259saitl\u0259rid\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin ne\u00e7\u0259 faizi miqdar\u0131nda t\u0259\u015fkil edil\u0259 bil\u0259r? Bu sualda b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir. \u00dcmumiyy\u0259tl\u0259, ehtiyat fondlar\u0131 haqq\u0131ndayax\u015f\u0131 oxuyun.D\u00f6vl\u0259t b\u00fcdc\u0259sinin Ehtiyat Fondunun v\u0259saitinin h\u0259cmi d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin 5 faizind\u0259n art\u0131q olmamaqla, \u0259vv\u0259lki ild\u0259 bu Fondun x\u0259rcinin faktiki icras\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla m\u00fc\u0259yy\u0259n edilir.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saitinin h\u0259cmi d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin 2 faizind\u0259n \u00e7ox olmamaqla m\u00fc\u0259yy\u0259n edilir. Bu Fondun v\u0259saiti \u00f6lk\u0259nin sosial-iqtisadi h\u0259yat\u0131nda m\u00fch\u00fcm \u0259h\u0259miyy\u0259t k\u0259sb ed\u0259n t\u0259dbirl\u0259r\u0259 y\u00f6n\u0259ldilir.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saiti \u00f6lk\u0259d\u0259 se\u00e7kil\u0259rin v\u0259 referendumlar\u0131n ke\u00e7irilm\u0259sin\u0259, habel\u0259 Az\u0259rbaycan Respublikas\u0131 Prezidentinin f\u0259aliyy\u0259tinin t\u0259bli\u011fi m\u0259qs\u0259dil\u0259 x\u0259rcl\u0259n\u0259 bilm\u0259z.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saiti m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n s\u0259r\u0259ncamlar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 istifad\u0259 olunur.23) D\u00f6vl\u0259t b\u00fcdc\u0259sinin x\u0259rcl\u0259rin\u0259 hans\u0131 x\u0259rcl\u0259r daxildir?.cari x\u0259rcl\u0259r,o c\u00fcml\u0259d\u0259n \u0259m\u0259k haqq\u0131, \u0259m\u0259k haqq\u0131na \u00fcst\u0259lik,pensiya v\u0259 ba\u015fqa sosial m\u00fcavin\u0259tl\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r,mallar\u0131n sat\u0131n al\u0131nmas\u0131 v\u0259 ba\u015fqa xidm\u0259tl\u0259r \u00fczr\u0259 x\u0259rcl\u0259r,faiz \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r,qrantlar, subsidiyalar v\u0259 cari k\u00f6\u00e7\u00fcrm\u0259l\u0259r;10.1.2.\u0259sasl\u0131 x\u0259rcl\u0259r,o c\u00fcml\u0259d\u0259n \u0259sas v\u0259saitl\u0259rin al\u0131nmas\u0131,kapital qoyulu\u015flar\u0131 v\u0259 s\u0259hml\u0259rin al\u0131nmas\u0131;10.1.3.kreditl\u0259r \u00fczr\u0259 borclara,faizl\u0259r\u0259 xidm\u0259t x\u0259rcl\u0259ri v\u0259 layih\u0259l\u0259rd\u0259 pay i\u015ftirak\u0131.10.2. B\u00fcdc\u0259 x\u0259rcl\u0259ri m\u00fcvafiq b\u00fcdc\u0259 t\u0259snifat\u0131na uy\u011fun olaraq t\u0259sdiq olunmu\u015f b\u00fcdc\u0259 ay\u0131rmalar\u0131 h\u0259ddind\u0259 cari, investisiya, innovasiya v\u0259 dig\u0259r x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 y\u00f6n\u0259ldilir.10.3. H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259rin \u0259n y\u00fcks\u0259k h\u0259ddini g\u00f6st\u0259rir. \u0130l \u0259rzind\u0259 faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, h\u0259min h\u0259dd\u0259n \u00e7ox ola bilm\u0259z.10.4. H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259si \u00fczr\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar\u0131n icra m\u00fcdd\u0259ti , bu Qanunun 6.6-c\u0131 madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, b\u00fcdc\u0259 ilinin sonunda ba\u015fa \u00e7at\u0131r.24) D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n d\u00f6vl\u0259t orqanlar\u0131hans\u0131lard\u0131r?25) D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n hans\u0131 hallarda v\u0259 nec\u0259 bax\u0131l\u0131r?23.1. D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259ri aras\u0131nda tarazl\u0131\u011f\u0131n t\u0259min olunmas\u0131 onun t\u0259rtibinin v\u0259 icras\u0131n\u0131n, h\u0259m\u00e7inin g\u0259lir v\u0259 x\u0259rcl\u0259rin m\u0259bl\u0259\u011finin d\u0259yi\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131n\u0131n m\u00fch\u00fcm \u015f\u0259rtidir.23.2. D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 prosesind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 z\u0259rur\u0259ti yarand\u0131qda v\u0259 bu z\u0259rur\u0259tin cari il \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin t\u0259rtibi v\u0259 t\u0259sdiqi zaman\u0131 n\u0259z\u0259r\u0259 al\u0131nmas\u0131 m\u00fcmk\u00fcn olmam\u0131\u015fd\u0131rsa, qanunvericilik t\u0259\u015f\u0259bb\u00fcs\u00fc qaydas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndi n\u0259z\u0259r\u0259 al\u0131nmaqla cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi qar\u015f\u0131s\u0131nda m\u0259s\u0259l\u0259 qald\u0131r\u0131la bil\u0259r.26) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 hesabatlara hans\u0131 d\u00f6vl\u0259t orqan\u0131 r\u0259y verir?Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131 \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 illik hesabatlara v\u0259 m\u00fcvafiq qanun layih\u0259l\u0259rin\u0259 dair r\u0259y verir.27) B\u00fcdc\u0259 ssudalar\u0131 n\u0259dir v\u0259 hans\u0131 m\u00fcdd\u0259t\u0259 verilir?b\u00fcdc\u0259 ssudalar\u0131 \u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, yerli b\u00fcdc\u0259l\u0259r\u0259, b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na, d\u00f6vl\u0259t ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259 yard\u0131m\u0131 alan dig\u0259r h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, yerli b\u00fcdc\u0259l\u0259rd\u0259n b\u0259l\u0259diyy\u0259 t\u0259\u015fkilatlar\u0131na b\u00fcdc\u0259 ili \u0259rzind\u0259 veril\u0259n v\u0259 \u0259n geci verildiyi b\u00fcdc\u0259 ilinin sonunad\u0259k qaytar\u0131lmal\u0131 olan maliyy\u0259 v\u0259saiti;b\u00fcdc\u0259 ssudalar\u0131n\u0131n verilm\u0259sind\u0259 \u0259sas m\u0259qs\u0259d q\u0131sam\u00fcdd\u0259tli na\u011fd v\u0259sait \u00e7at\u0131\u015fmazl\u0131\u011f\u0131n\u0131n aradan qald\u0131r\u0131lmas\u0131d\u0131r v\u0259 bu al\u0259td\u0259n \u0259sas\u0259n b\u00fcdc\u0259 sistemi daxilind\u0259, x\u00fcsusil\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 m\u00fcnasib\u0259td\u0259 istifad\u0259 edilir.28) Dotasiya n\u0259dir v\u0259 n\u0259 m\u0259qs\u0259dl\u0259 verilir?dotasiya - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 onlar\u0131n g\u0259lir v\u0259 x\u0259rcl\u0259rini t\u0259nziml\u0259m\u0259k m\u0259qs\u0259di il\u0259 \u0259v\u0259zsiz veril\u0259n maliyy\u0259 v\u0259saiti;subvensiya - m\u0259qs\u0259dli maliyy\u0259l\u0259\u015fdirm\u0259nin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 veril\u0259n, lakin h\u0259min m\u0259qs\u0259d \u00fc\u00e7\u00fcn v\u0259 ya m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 istifad\u0259 edilm\u0259dikd\u0259 geri qaytar\u0131lan maliyy\u0259 v\u0259saiti;subsidiya - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, yerli b\u00fcdc\u0259l\u0259r\u0259 v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 \u0259v\u0259zsiz veril\u0259n maliyy\u0259 v\u0259saiti;Subsidiya v\u0259 subvensiya \u2013 maliyy\u0259 b\u00fcdc\u0259si hesab\u0131na edil\u0259n yard\u0131mlard\u0131r. Bu terminl\u0259r d\u00f6vl\u0259t maliyy\u0259l\u0259\u015fm\u0259sin\u0259 aid edilir v\u0259 bir institutun b\u00fcdc\u0259sind\u0259n \u00a0dig\u0259rin\u0259 transfertl\u0259ri ifad\u0259 edir.Subsidiya \u2013\u00a0v\u0259t\u0259nda\u015flara maddi yard\u0131m m\u0259qs\u0259dil\u0259 veril\u0259n pul miqdar\u0131d\u0131r. Bu halda bir institudan m\u00fc\u0259yy\u0259n m\u0259qs\u0259di realiz\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 m\u0259bl\u0259\u011f ayr\u0131l\u0131r. M\u0259s\u0259l\u0259n, cavan ail\u0259l\u0259rin m\u0259nzil \u0259ld\u0259 etm\u0259si \u00fc\u00e7\u00fcn, q\u0259bul olunmu\u015f proqram \u00fcz\u0259rind\u0259n subsidiya ayr\u0131l\u0131r. Bu zaman, bu proqram \u00fczr\u0259 ayr\u0131lna subsidiya m\u00fc\u0259yy\u0259n sayda insanlar\u0131n \u0259ld\u0259 etm\u0259k ist\u0259diyi m\u0259nzilin qiym\u0259tinin bir hiss\u0259sini qar\u015f\u0131lay\u0131r, yerd\u0131 qalan hiss\u0259ni ail\u0259 \u00f6z\u00fc \u00f6d\u0259m\u0259lidir.\u00a0Subvensiya \u2013\u00a0\u0130st\u0259nil\u0259n s\u0259viyy\u0259li b\u00fcdc\u0259d\u0259n yaln\u0131z m\u00fc\u0259yy\u0259n m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn ayr\u0131lm\u0131\u015f v\u0259 bu m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259nm\u0259li olan pul miqdar\u0131d\u0131r. Subsidiya il\u0259 eyni mahiyy\u0259t da\u015f\u0131salar da, a\u015fa\u011f\u0131da onlar\u0131n \u0259sas f\u0259rqi qeyd edil\u0259c\u0259k. \u0130lk \u00f6nc\u0259 onu qeyd ed\u0259k ki, v\u0259t\u0259nda\u015flar birba\u015fa subvensiya alm\u0131rlar. Subvensiya yaln\u0131z bir b\u00fcdc\u0259d\u0259n dig\u0259rin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u0259n pul miqdar\u0131n\u0131 ifad\u0259 edir.\u00a0Subsidiya v\u0259 subvensiyan\u0131n ox\u015far c\u0259h\u0259tl\u0259ri :Onlar\u0131n geri qaytar\u0131lamas\u0131 n\u0259z\u0259rd\u0259 tutulmur.Qar\u015f\u0131l\u0131qs\u0131z verilir \u2013 y\u0259ni \u0259ld\u0259 etm\u0259k \u00fc\u00e7\u00fcn h\u0259r hans\u0131 komissiya v\u0259 ya faiz miqdar\u0131 \u00f6d\u0259m\u0259k laz\u0131m deyil.\u00a0Subsidiya v\u0259 Subvensiyan\u0131n f\u0259rqi :\u00a0Yuxar\u0131da da qeyd olundu\u011fu kimi, v\u0259t\u0259nda\u015flara yaln\u0131z dotasiya v\u0259 subsidiya ayr\u0131la bil\u0259r. Sosial sferada subvensiyalara rast g\u0259linmir.Subvensiya yaln\u0131z pul formas\u0131nda ifad\u0259 olunur, subsidiya is\u0259 eyni zamanda material formaya malik ola bil\u0259r, t\u0259dris materiallar\u0131, d\u0259rmanlar v\u0259 s.Subvensiya t\u0259bii olaraq bu m\u0259qs\u0259dl\u0259ri realiz\u0259 etm\u0259k \u00fc\u00e7\u00fcn yuxar\u0131 b\u00fcdc\u0259d\u0259n a\u015fa\u011f\u0131 b\u00fcdc\u0259y\u0259 maliyy\u0259 \u00f6t\u00fcr\u0259c\u0259k (material yard\u0131m\u0131 t\u0259\u015fkil etm\u0259k m\u0259qs\u0259dil\u0259 ) . Lakin yen\u0259 d\u0259,bu f\u0259rdl\u0259r\u0259 veril\u0259n yard\u0131m deyil, institutlar aras\u0131nda olan transdertdir.\u00a0\u018fg\u0259r maliyy\u0259 \u00a0s\u0131rf h\u0259r hans\u0131 m\u0259qs\u0259d \u00fc\u00e7\u00fcn verilirs\u0259, bu subsidiya, \u0259g\u0259r birba\u015fa m\u0259qs\u0259d g\u00f6st\u0259rilm\u0259d\u0259n, balansla\u015fd\u0131rmaq, k\u0259sri aradan qald\u0131r\u0131lmaq \u00fc\u00e7\u00fcn verilirs\u0259\u00a0dotasiya\u00a0adlan\u0131r .29) M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f g\u0259lirl\u0259r hans\u0131 g\u0259lirl\u0259rdir?m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f g\u0259lir - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 m\u00fc\u0259yy\u0259n edil\u0259n normativl\u0259r\u0259 uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rind\u0259n yerli g\u0259lirl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra formala\u015fan g\u0259lir;30) \u0130cmal b\u00fcdc\u0259 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?icmal b\u00fcdc\u0259 - d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin (b\u00fcdc\u0259d\u0259nk\u0259nar \u0259m\u0259liyyatlar da daxil olmaqla) v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lir v\u0259 x\u0259rcl\u0259rini (D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fondunun g\u0259lir v\u0259 x\u0259rcl\u0259ri istisna olmaqla) funksional v\u0259 iqtisadi t\u0259snifata uy\u011fun paraqraflar s\u0259viyy\u0259sind\u0259 \u0259ks etdir\u0259n maliyy\u0259 s\u0259n\u0259di;\u0130cmal b\u00fcdc\u0259y\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si, Sosial M\u00fcdafi\u0259 Fondunun b\u00fcdc\u0259si, Neft Fondunun b\u00fcdc\u0259si v\u0259 Nax\u00e7\u0131van MR-in b\u00fcdc\u0259si daxildir.31) N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanunla t\u0259sdiq olunan \u0259sasg\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin \u00fcmumi m\u0259bl\u0259\u011fi;vergil\u0259rin d\u0259r\u0259c\u0259l\u0259ri;m\u0259daxil m\u0259nb\u0259l\u0259ri \u00fczr\u0259 g\u0259lirl\u0259rin m\u0259bl\u0259\u011fi;m\u0259nb\u0259l\u0259r \u00fczr\u0259 qrantlar v\u0259 transfertl\u0259r;ayr\u0131-ayr\u0131 g\u0259lirl\u0259rin b\u00fcdc\u0259l\u0259r aras\u0131nda b\u00f6lg\u00fcs\u00fc v\u0259 ay\u0131rma normalar\u0131;funksional v\u0259 iqtisadi t\u0259snifata uy\u011fun olaraq paraqraflar s\u0259viyy\u0259sind\u0259 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 veril\u0259n qrantlar\u0131n, dotasiyalar\u0131n, subsidiyalar\u0131n v\u0259 subvensiyalar\u0131n m\u0259bl\u0259\u011fi;b\u00fcdc\u0259 ssudalar\u0131n\u0131n \u00fcmumi m\u0259bl\u0259\u011fi v\u0259 istiqam\u0259tl\u0259ri;daxili v\u0259 xarici d\u00f6vl\u0259t borclar\u0131n\u0131n faizl\u0259ri v\u0259 \u0259sas m\u0259bl\u0259\u011fl\u0259ri \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r;d\u00f6vl\u0259tin \u00fc\u00e7\u00fcnc\u00fc t\u0259r\u0259f qar\u015f\u0131s\u0131nda \u00f6hd\u0259liyinin yuxar\u0131 h\u0259ddi;sair beyn\u0259lxalq \u00f6hd\u0259likl\u0259rin m\u0259bl\u0259\u011fi;ehtiyat fondlar\u0131n\u0131n m\u0259bl\u0259\u011fi;daxili v\u0259 xarici d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tinin, o c\u00fcml\u0259d\u0259n b\u00fcdc\u0259 ili \u0259rzind\u0259 c\u0259lb edil\u0259n v\u0259 \u0259vv\u0259lki ill\u0259rd\u0259 al\u0131nm\u0131\u015f v\u0259 n\u00f6vb\u0259ti b\u00fcdc\u0259 ilinin sonunad\u0259k qaytar\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulan daxili v\u0259 xarici d\u00f6vl\u0259t borcunun yuxar\u0131 h\u0259dl\u0259ri (limitl\u0259ri);x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259 ard\u0131c\u0131ll\u0131\u011f\u0131;d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri;d\u00f6vl\u0259t b\u00fcdc\u0259si k\u0259sirinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t Neft Fondunun g\u0259lirl\u0259ri n\u0259z\u0259r\u0259 al\u0131nmadan icmal b\u00fcdc\u0259 k\u0259sirinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;\u0130cmal b\u00fcdc\u0259nin x\u0259rcl\u0259rinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;t\u0259sdiq olunmas\u0131 z\u0259ruri hesab edil\u0259n dig\u0259r g\u00f6st\u0259ricil\u0259r.32) N\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si hans\u0131 tarix\u0259d\u0259k m\u00fctl\u0259q t\u0259sdiq olunmal\u0131d\u0131r?15.1. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin m\u00fczakir\u0259si v\u0259 t\u0259sdiqi Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin Daxili Nizamnam\u0259sin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.15.2. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin iclas\u0131nda n\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u00fczakir\u0259sind\u0259 icra hakimiyy\u0259ti orqanlar\u0131 i\u015ftirak edir.B\u00fcdc\u0259 layih\u0259sinin m\u00fczakir\u0259si zaman\u0131 Az\u0259rbaycan Respublikas\u0131 M\u0259rk\u0259zi Bank\u0131n\u0131n \u0130dar\u0259 Hey\u0259tinin s\u0259dri qar\u015f\u0131dak\u0131 il \u00fc\u00e7\u00fcn pul siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259ri bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131 Milli M\u0259clisin\u0259 m\u0259lumat verir.Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131 \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa \u0259sas\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259sin\u0259 r\u0259y verir.15.3. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisind\u0259 cari ilin dekabr ay\u0131n\u0131n 20-d\u0259n gec olmayaraq qanunla t\u0259sdiq edilir.33) D\u00f6vl\u0259t b\u00fcdc\u0259si qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f tarix\u0259d\u0259k t\u0259sdiq olunmad\u0131qda\u0259m\u0259liyyatlar nec\u0259 h\u0259yata ke\u00e7irilir?15.4. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259si m\u00fc\u0259yy\u0259n olunmu\u015f m\u00fcdd\u0259t \u0259rzind\u0259 t\u0259sdiq olunmad\u0131qda,m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259si t\u0259sdiq olunanad\u0259k h\u0259r ay \u00fczr\u0259 \u00f6t\u0259n ilin x\u0259rcl\u0259rinin on ikid\u0259 biri q\u0259d\u0259rind\u0259 (m\u00fcdafi\u0259 olunmu\u015f x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 tam) maliyy\u0259l\u0259\u015fm\u0259nin apar\u0131lmas\u0131n\u0131n m\u00fcv\u0259qq\u0259ti qaydalar\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.Eyni qayda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n idar\u0259etm\u0259 v\u0259 \u0259m\u0259liyyat x\u0259rcl\u0259rin\u0259 d\u0259 \u015famil edilir;15.5. Cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda Qanuna \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si il\u0259 ba\u011fl\u0131 qanunvericilik t\u0259\u015f\u0259bb\u00fcs\u00fc qaydas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndi n\u0259z\u0259r\u0259 al\u0131nmaqla Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi qar\u015f\u0131s\u0131nda m\u0259s\u0259l\u0259 qald\u0131r\u0131la bil\u0259r.Bu \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 z\u0259rur\u0259tini yaratd\u0131\u011f\u0131 t\u0259qdird\u0259, bu Qanunun 23.2-ci, 23.3-c\u00fc v\u0259 23.4-c\u00fc madd\u0259l\u0259rinin m\u00fcdd\u0259alar\u0131 t\u0259tbiq olunur.34) Yerli b\u00fcdc\u0259l\u0259rin icras\u0131na kiml\u0259r n\u0259zar\u0259t edir?Yerli b\u00fcdc\u0259nin icras\u0131na, o c\u00fcml\u0259d\u0259n s\u0259rf edil\u0259n v\u0259saitin t\u0259sdiq edilmi\u015f b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rin\u0259 uy\u011funlu\u011funa b\u0259l\u0259diyy\u0259 n\u0259zar\u0259t edir v\u0259 bu m\u0259qs\u0259dl\u0259 ild\u0259 bir d\u0259f\u0259d\u0259n az olmayaraq m\u00fcst\u0259qil auditorlar\u0131 c\u0259lb edir.Qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259r\u0259 verdikl\u0259ri s\u0259lahiyy\u0259tl\u0259rin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn ay\u0131rd\u0131qlar\u0131 maliyy\u0259 v\u0259saitinin istifad\u0259sin\u0259 n\u0259zar\u0259ti h\u0259min orqanlar h\u0259yata ke\u00e7irirl\u0259r.35) D\u00f6vl\u0259t t\u0259r\u0259find\u0259n yerli b\u00fcdc\u0259l\u0259r\u0259 maliyy\u0259 d\u0259st\u0259yi hans\u0131 yollarla h\u0259yatake\u00e7irilir?Madd\u0259 32. B\u0259l\u0259diyy\u0259l\u0259rl\u0259 d\u00f6vl\u0259t hakimiyy\u0259ti orqanlar\u0131 aras\u0131nda b\u00fcdc\u0259 m\u00fcnasib\u0259tl\u0259ri36) B\u0259l\u0259diyy\u0259 orqanlar\u0131na d\u00f6vl\u0259t t\u0259r\u0259find\u0259n dotasiya n\u0259 m\u0259qs\u0259dl\u0259 verilir?yerli sosial-iqtisadi inki\u015faf proqramlar\u0131n\u0131 yerli b\u00fcdc\u0259l\u0259rin v\u0259saiti hesab\u0131na maliyy\u0259l\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olmad\u0131qda, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n dotasiya v\u0259 subvensiya ay\u0131r\u0131l\u0131r.37) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda hans\u0131 qar\u015f\u0131l\u0131ql\u0131\u0259laq\u0259 m\u00f6vcuddur?b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 - qanunvericiliy\u0259 uy\u011fun olaraq d\u00f6vl\u0259t t\u0259r\u0259find\u0259n h\u00fcquqi \u015f\u0259xs qismind\u0259 v\u0259 (v\u0259 ya) h\u00fcquqi \u015f\u0259xs yaratmadan t\u0259sis edilmi\u015f v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n k\u0259nar m\u00fcst\u0259qil b\u00fcdc\u0259y\u0259 v\u0259 ya pul v\u0259saitl\u0259rin\u0259 malik olan m\u0259qs\u0259dli d\u00f6vl\u0259t maliyy\u0259 fondlar\u0131;Madd\u0259 27. D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u025938) D\u00f6vl\u0259t borcu hans\u0131 hallarda yarana bil\u0259r?d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131n\u0131n ad\u0131ndan ba\u011flan\u0131lm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 \u00f6d\u0259nilm\u0259li olan borc;Madd\u0259 25. D\u00f6vl\u0259t borcu v\u0259 ona xidm\u0259t g\u00f6st\u0259rilm\u0259si39) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti hans\u0131 orqan h\u0259yata ke\u00e7irir?D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi v\u0259 onun Hesablama Palatas\u0131 h\u0259yata ke\u00e7irir.D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti \u00f6z s\u0259lahiyy\u0259tl\u0259ri daxilind\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 h\u0259yata ke\u00e7irir.D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n r\u0259hb\u0259rl\u0259ri onlara tabe t\u0259\u015fkilatlarda g\u0259lir v\u0259 x\u0259rcl\u0259rin m\u00fc\u0259yy\u0259n edilmi\u015f qaydada u\u00e7otunun apar\u0131lmamas\u0131 v\u0259 v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015fdiril\u0259n m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tind\u0259 maliyy\u0259 qaydalar\u0131 pozulduqda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada t\u0259dbirl\u0259r h\u0259yata ke\u00e7irir.40) \u0130cmal b\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rininauditini hans\u0131 orqan yerin\u0259 yetirir?D\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259 icmal b\u00fcdc\u0259nin g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rinin, o c\u00fcml\u0259d\u0259n b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n auditi \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131 t\u0259r\u0259find\u0259n apar\u0131l\u0131r.41) Yerli b\u00fcdc\u0259 haqq\u0131nda qanun lahiy\u0259si b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n m\u00fczakir\u0259si v\u0259t\u0259sdiqin\u0259 hans\u0131 tarix\u0259d\u0259k t\u0259qdim edilm\u0259lidir?N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn yerli b\u00fcdc\u0259 haqq\u0131nda q\u0259rar layih\u0259si m\u00fcvafiq s\u0259n\u0259dl\u0259rl\u0259 birlikd\u0259 cari ilin oktyabr\u0131n 15-d\u0259n gec olmayaraq b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n m\u00fczakir\u0259sin\u0259 v\u0259 t\u0259sdiqin\u0259 t\u0259qdim edilir.42) B\u00fcdc\u0259 sistemi haqq\u0131nda Az\u0259rbaycan Respublikas\u0131n\u0131n qanunu n\u0259 vaxt q\u0259buledilmi\u015fdir?2 iyul 2002-ci il - Bu Qanun 2003-c\u00fc il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir.43) Toplu maliyy\u0259 balans\u0131 n\u0259dir v\u0259 bu s\u0259n\u0259dd\u0259 hans\u0131 m\u0259lumatlar \u0259ks etdirilir?toplu maliyy\u0259 balans\u0131 - konkret d\u00f6vr \u00fc\u00e7\u00fcn \u00f6lk\u0259d\u0259 maliyy\u0259 v\u0259saitl\u0259rinin yaranma m\u0259nb\u0259l\u0259ri v\u0259 istifad\u0259 istiqam\u0259tl\u0259ri bar\u0259d\u0259 m\u0259lumatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n maliyy\u0259 s\u0259n\u0259di.44) B\u00fcdc\u0259 t\u0259snifat\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?b\u00fcdc\u0259 t\u0259snifat\u0131 - d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lirl\u0259rinin, x\u0259rcl\u0259rinin v\u0259 maliyy\u0259l\u0259\u015fm\u0259 m\u0259nb\u0259l\u0259rinin funksional, iqtisadi, inzibati v\u0259 dig\u0259r prinsipl\u0259r \u0259sas\u0131nda qrupla\u015fd\u0131r\u0131lmas\u0131;45) M\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hans\u0131lard\u0131r?7.1. B\u00fcdc\u0259y\u0259 daxilolmalar\u0131n v\u0259ziyy\u0259tind\u0259n as\u0131l\u0131 olmayaraq iqtisadi t\u0259snifat\u0131n a\u015fa\u011f\u0131dak\u0131 madd\u0259l\u0259ri \u00fczr\u0259 x\u0259rcl\u0259r m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hesab edilir v\u0259 onlara sekvestr t\u0259tbiq olunmur:7.1.1. \u0259m\u0259k haqq\u0131;7.1.2. \u0259m\u0259k haqq\u0131na \u00fcst\u0259lik;7.1.3. pensiya, ba\u015fqa sosial m\u00fcavin\u0259tl\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r;7.1.4. d\u00f6vl\u0259tin daxili v\u0259 xarici borclar\u0131na xidm\u0259tl\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r;7.1.5. h\u0259r il \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanuna uy\u011fun olaraq m\u00fcdafi\u0259 olunmas\u0131 z\u0259ruri say\u0131lan dig\u0259r madd\u0259l\u0259r \u00fczr\u0259 x\u0259rcl\u0259r.46) D\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u0259qs\u0259di n\u0259dir?Az\u0259rbaycan Respublikas\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u0259qs\u0259di\u00f6lk\u0259nin iqtisadi, sosial v\u0259 dig\u0259r strateji proqramlar\u0131n\u0131n v\u0259 probleml\u0259rinin h\u0259lli,d\u00f6vl\u0259tin funksiyalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada maliyy\u0259 v\u0259saitinin toplanmas\u0131n\u0131 v\u0259 istifad\u0259sini t\u0259min etm\u0259kdir.47) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birlikd\u0259 haz\u0131rlan\u0131b t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r hans\u0131lard\u0131r?Cari ilin aprel ay\u0131n\u0131n 15-d\u0259k m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n n\u00f6vb\u0259ti il \u00fc\u00e7\u00fcnd\u00f6vl\u0259t b\u00fcdc\u0259sinin ilkin layih\u0259si,b\u00fcdc\u0259-vergi siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259ri,b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n b\u00f6lm\u0259l\u0259ri s\u0259viyy\u0259sind\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259rin yuxar\u0131 h\u0259ddi,d\u00f6vl\u0259t borclar\u0131, prioritet x\u0259rcl\u0259r,n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il \u00fc\u00e7\u00fcn icmal b\u00fcdc\u0259 proqnozu (b\u00fcdc\u0259 qaydas\u0131na uy\u011fun hesablanm\u0131\u015f icmal b\u00fcdc\u0259nin x\u0259rcl\u0259rinin yuxar\u0131 h\u0259ddi d\u0259 daxil olmaqla),d\u00f6vl\u0259t b\u00fcdc\u0259sinin t\u0259rtibi v\u0259 icras\u0131 prosesi \u00fc\u00e7\u00fcn z\u0259ruri olan qanunvericilik aktlar\u0131n\u0131n layih\u0259l\u0259ri v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n d\u00f6vl\u0259t investisiya proqram\u0131n\u0131n ilkin layih\u0259si m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na t\u0259qdim olunur.48) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabatlar n\u0259 vaxt t\u0259rtib olunur?D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabat hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 25-d\u0259k t\u0259rtib olunur, m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131na t\u0259qdim edilir.Hesabatda d\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 funksional v\u0259 iqtisadi t\u0259snifat \u0259sas\u0131nda ilin \u0259vv\u0259lind\u0259n artan yekunla \u0259ks etdirilir.49) B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si hans\u0131 m\u0259nb\u0259l\u0259r hesab\u0131na h\u0259yata ke\u00e7iril\u0259bil\u0259r?B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fm\u0259si d\u00f6vl\u0259t borcu, kredit v\u0259 dig\u0259r m\u0259nb\u0259l\u0259r hesab\u0131na h\u0259yata ke\u00e7irilir.50) Yerli b\u00fcdc\u0259 x\u0259rcl\u0259rini hans\u0131 yolla maliyy\u0259l\u0259\u015fdir\u0259 bil\u0259r?Yerli g\u0259lirDotasiyaSubvensiya v\u0259 ssuda51) Ya\u015fay\u0131\u015f minumumundan hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur?ya\u015fay\u0131\u015f minimumu\u00a0- minimum istehlak s\u0259b\u0259tinin d\u0259y\u0259ri v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259rin c\u0259mind\u0259n ibar\u0259t sosial norma;2.0. Ya\u015fay\u0131\u015f minimumundan a\u015fa\u011f\u0131dak\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur:2.0.1. azt\u0259minatl\u0131 ail\u0259l\u0259r\u0259 \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n g\u00f6st\u0259rilm\u0259si sisteminin formala\u015fd\u0131r\u0131lmas\u0131nda v\u0259 t\u0259tbiqind\u0259;2.0.2. azt\u0259minatl\u0131 ail\u0259l\u0259rin rifah\u0131n\u0131n y\u00fcks\u0259ldilm\u0259si konsepsiyas\u0131n\u0131n v\u0259 D\u00f6vl\u0259t Proqramlar\u0131n\u0131n haz\u0131rlanmas\u0131nda;2.0.3. \u0259halinin h\u0259yat s\u0259viyy\u0259sinin qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131nda;2.0.4. fiziki \u015f\u0259xsl\u0259rin g\u0259lirl\u0259rinin vergiy\u0259 v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259r\u0259 c\u0259lb edilm\u0259y\u0259n h\u0259ddinin \u0259sasland\u0131r\u0131lmas\u0131nda;2.0.5. \u0259halinin pul g\u0259lirl\u0259rinin v\u0259 \u0259man\u0259tl\u0259rinin indeksl\u0259\u015fdirilm\u0259si \u00fczr\u0259\u00a0t\u0259dbirl\u0259rin i\u015fl\u0259nib haz\u0131rlanmas\u0131nda v\u0259 h\u0259yata ke\u00e7irilm\u0259sind\u0259;2.0.6. d\u00f6vl\u0259t b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n, qanunvericilikl\u0259 t\u0259nziml\u0259n\u0259n qiym\u0259t v\u0259 tarifl\u0259rin formala\u015fd\u0131r\u0131lmas\u0131nda.52) Minumum istehlak s\u0259b\u0259ti n\u0259dir v\u0259 t\u0259rkibi nec\u0259 formala\u015fd\u0131r\u0131l\u0131r?minimum istehlak s\u0259b\u0259ti\u00a0- insan\u0131n sa\u011flaml\u0131\u011f\u0131n\u0131n v\u0259 h\u0259yat f\u0259aliyy\u0259tinin minimum s\u0259viyy\u0259si \u00fc\u00e7\u00fcn z\u0259ruri olan \u0259rzaq, qeyri-\u0259rzaq mallar\u0131 v\u0259 xidm\u0259tl\u0259rin elmi normalar \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilmi\u015f toplusu;Minimum istehlak s\u0259b\u0259ti \u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259, bir n\u0259f\u0259rin v\u0259 ya ail\u0259nin x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 a\u015fa\u011f\u0131dak\u0131 t\u0259rkibd\u0259 formala\u015fd\u0131r\u0131l\u0131r:\u0259rzaq m\u0259hsullar\u0131n\u0131n minimum toplusu;f\u0259rdi v\u0259 ail\u0259vi istifad\u0259 olunan qeyri-\u0259rzaq mallar\u0131n\u0131n minimum toplusu (geyim, ayaqqab\u0131 v\u0259 d\u0259ft\u0259rxana l\u0259vazimatlar\u0131, t\u0259s\u0259rr\u00fcfat, m\u0259d\u0259ni-m\u0259i\u015f\u0259t,\u00a0sanitariya \u0259\u015fyalar\u0131, d\u0259rmanlar v\u0259 s.);xidm\u0259tl\u0259rin minimum toplusu (m\u0259nzil-kommunal, n\u0259qliyyat, rabit\u0259,\u00a0m\u0259i\u015f\u0259t, t\u0259hsil, m\u0259d\u0259ni-maarif, m\u00fcalic\u0259-istirah\u0259t xidm\u0259tl\u0259ri v\u0259 s.).Minimum istehlak s\u0259b\u0259tinin t\u0259rkibi d\u00f6vl\u0259t\u00a0elmi m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n\u0131n, qeyri-h\u00f6kum\u0259t t\u0259\u015fkilatlar\u0131n\u0131n i\u015ftirak\u0131 il\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n \u00fc\u00e7 ild\u0259 bir d\u0259f\u0259d\u0259n az olmayaraq m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir.53) Minumum \u0259m\u0259k haqq\u0131 n\u0259dir v\u0259 \u00f6lk\u0259mizd\u0259 haz\u0131rda minimum \u0259m\u0259k haqq\u0131 n\u0259q\u0259d\u0259rdir?Az\u0259rbaycanda\u00a0minimum \u0259m\u0259khaqq\u0131 \u2013 qanunvericilikl\u0259 ixtisass\u0131z \u0259m\u0259y\u0259 v\u0259 xidm\u0259t\u0259 g\u00f6r\u0259 ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n \u0259n a\u015fa\u011f\u0131 s\u0259viyy\u0259sini m\u00fc\u0259yy\u0259n ed\u0259n sosial normativdir.Az\u0259rbaycanda minimum \u0259m\u0259khaqq\u0131 \u00f6lk\u0259 prezidenti t\u0259r\u0259find\u0259n t\u0259yin olunur.2010-2022-ci ill\u0259r \u0259rzind\u0259 Az\u0259rbaycanda minimum \u0259m\u0259khaqq\u0131n\u0131n d\u0259yi\u015fm\u0259 dinamikas\u0131:2010-cu ilin sentyabr\u0131ndan - 85\u00a0AZN2011-ci ilin dekabr\u0131ndan - 93,50\u00a0AZN2013-c\u00fc ilin sentyabr\u0131ndan - 105\u00a0AZN2017-ci ilin yanvar\u0131ndan - 116\u00a0AZN2018-ci ilin yanvar\u0131ndan - 130\u00a0AZN2019-cu ilin mart\u0131ndan - 180\u00a0AZN2019-cu ilin sentyabr\u0131ndan - 250\u00a0AZN2022-ci il yanvar\u0131n 1-d\u0259n - 300\u00a0AZN54) \u018fm\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r qrupuna kiml\u0259r daxildir?\u0259m\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r\u0259lilliyi olan \u015f\u0259xsl\u0259r\u201c\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 7-ci v\u0259 8-ci madd\u0259l\u0259ri il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f ya\u015f h\u0259ddin\u0259 \u00e7atan \u015f\u0259xsl\u0259r,v\u0259fat etmi\u015f \u015f\u0259xsin18 ya\u015f\u0131na \u00e7atmam\u0131\u015f (\u0259yani t\u0259hsil alanlar t\u0259hsili bitir\u0259n\u0259d\u0259k, lakin 23 ya\u015fdan \u00e7ox olmamaqla),yaxud 18 ya\u015f\u0131na \u00e7atanad\u0259k\u00a0\u0259lilliyi\u00a0m\u00fc\u0259yy\u0259n olunmu\u015f 18 ya\u015f\u0131ndan yuxar\u0131\u00a0\u0259lilliyi olan\u00a0\u00f6vladlar\u0131.55) Sosial m\u00fcavin\u0259t n\u0259dir v\u0259 n\u00f6vl\u0259ri hans\u0131lard\u0131r?sosial m\u00fcavin\u0259tl\u0259r- bu Qanunla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada ayr\u0131-ayr\u0131 kateqoriya \u015f\u0259xsl\u0259r\u0259 sosial yard\u0131m g\u00f6st\u0259rilm\u0259si m\u0259qs\u0259dil\u0259 ayl\u0131q v\u0259 ya bird\u0259f\u0259lik \u00f6d\u0259nil\u0259n pul v\u0259saiti;ayl\u0131q m\u00fcavin\u0259tl\u0259r:d\u00f6vl\u0259t qulluq\u00e7ular\u0131na \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t;ya\u015fa g\u00f6r\u0259 m\u00fcavin\u0259t;ail\u0259 ba\u015f\u00e7\u0131s\u0131n\u0131 itirm\u0259y\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t;m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f b\u0259zi kateqoriya \u015f\u0259xsl\u0259r\u0259 kommunal, n\u0259qliyyat v\u0259 dig\u0259r xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t;3 ya\u015f\u0131nad\u0259k u\u015fa\u011fa qullu\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t;m\u00fcdd\u0259tli h\u0259qiqi h\u0259rbi xidm\u0259t h\u0259rbi qulluq\u00e7ular\u0131n\u0131n u\u015faqlar\u0131na m\u00fcavin\u0259t;valideynl\u0259rini itirmi\u015f v\u0259 valideyn himay\u0259sind\u0259n m\u0259hrum olmu\u015f u\u015faqlar\u0131n q\u0259yyumlar\u0131na (himay\u0259\u00e7il\u0259rin\u0259) m\u00fcavin\u0259t;1 ya\u015f\u0131nad\u0259k u\u015fa\u011f\u0131 olan azt\u0259minatl\u0131 ail\u0259l\u0259r\u0259 m\u00fcavin\u0259t;v\u0259fat etmi\u015f Az\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin arvad\u0131na (\u0259rin\u0259) v\u0259 ya \u00f6hd\u0259sind\u0259 olan u\u015fa\u011f\u0131na \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin v\u0259 onun ail\u0259 \u00fczvl\u0259rinin t\u0259minat\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiya Qanununa \u0259sas\u0259n \u00f6d\u0259nil\u0259n m\u00fcavin\u0259t;be\u015fd\u0259n \u00e7ox u\u015fa\u011f\u0131 olan qad\u0131nlara m\u00fcavin\u0259t;\u00f6vladl\u0131\u011fa g\u00f6t\u00fcr\u00fcl\u0259n u\u015fa\u011fa, o c\u00fcml\u0259d\u0259n\u00a018 ya\u015f\u0131nad\u0259k \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f\u00a0u\u015fa\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t.Bird\u0259f\u0259lik m\u00fcavin\u0259tl\u0259r:radiasiya\u00a0q\u0259zas\u0131 n\u0259tic\u0259sind\u0259 z\u0259r\u0259r \u00e7\u0259kmi\u015f\u00a0\u015f\u0259xsl\u0259r\u0259 h\u0259r il m\u00fcalic\u0259 \u00fc\u00e7\u00fcn m\u00fcavin\u0259t;u\u015fa\u011f\u0131n anadan olmas\u0131na g\u00f6r\u0259 m\u00fcavin\u0259t:d\u0259fn \u00fc\u00e7\u00fcn m\u00fcavin\u0259t.56) \u018fcn\u0259bil\u0259r v\u0259 ya v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r hans\u0131 m\u00fcavin\u0259ti ala bilm\u0259zl\u0259r?Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 ba\u015fqa hal n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 daimi ya\u015fayan v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r v\u0259 \u0259cn\u0259bil\u0259r, bu Qanunun 4.0.1.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u00fcavin\u0259t istisna olmaqla, bu Qanunla Az\u0259rbaycan Respublikas\u0131 v\u0259t\u0259nda\u015flar\u0131 \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f \u015f\u0259rtl\u0259rl\u0259 v\u0259 qaydada ayl\u0131q v\u0259 bird\u0259f\u0259lik m\u00fcavin\u0259t almaq h\u00fcququna malikdirl\u0259r.- d\u00f6vl\u0259t qulluq\u00e7ular\u0131na \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t;- ala bilm\u0259zl\u0259r57) Bird\u0259f\u0259lik m\u00fcavin\u0259tl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da58) M\u00fcavin\u0259tin t\u0259yin olunmas\u0131 \u015f\u0259rtl\u0259ri hans\u0131lard\u0131r v\u0259 ya hans\u0131 hallarda t\u0259yin edilir?59) Ya\u015fa g\u00f6r\u0259 m\u00fcavin\u0259t hans\u0131 hallarda t\u0259yin edilir?60) Ayl\u0131q m\u00fcavinatl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da61) D\u0259fn \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcavin\u0259ti kiml\u0259r ala bil\u0259r?62) D\u00f6vl\u0259t qulluq\u00e7usuna veril\u0259n \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t hans\u0131 hallarda dayand\u0131r\u0131la bil\u0259r?63) Ya\u015fa g\u00f6r\u0259 verilmi\u015f m\u00fcavin\u0259t hans\u0131 hallarda dayand\u0131r\u0131l\u0131r?64) Sad\u0259l\u0259\u015fdirilmi\u015f vergi v\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisi hans\u0131 hallarda t\u0259tbiq edilir?65) \u0130nflyasiya n\u0259dir v\u0259 onu yaradan amill\u0259r hans\u0131lard\u0131r?66) Subsidiya n\u0259dir?67) B\u00fcdc\u0259 sisteminin vahidliyi v\u0259 m\u00fcst\u0259qilliyi dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?B\u00fcdc\u0259 sisteminin vahidliyi b\u00fcdc\u0259nin formala\u015fmas\u0131n\u0131n vahid h\u00fcquqi bazas\u0131 il\u0259, vahid b\u00fcdc\u0259 t\u0259snifat\u0131 v\u0259 b\u00fcdc\u0259 s\u0259n\u0259dl\u0259ri formas\u0131ndan istifad\u0259 edilm\u0259kl\u0259, b\u00fcdc\u0259 prosesinin raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f prinsipl\u0259ri il\u0259, vahid sosial iqtisadi v\u0259 vergi siyas\u0259ti il\u0259 t\u0259min edilir.Taml\u0131q prinsipi o dem\u0259kdir ki, b\u00fcdc\u0259 sisteminin h\u0259r bir h\u0259lq\u0259sind\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259r onlar\u0131n h\u0259cmind\u0259 tam \u0259ks olunmal\u0131d\u0131r.Reall\u0131q- b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rinin h\u0259qiqiliyini g\u00f6st\u0259rir.A\u015fkarl\u0131q prinsipi- t\u0259sdiq edilmi\u015f b\u00fcdc\u0259l\u0259ri v\u0259 onlar\u0131n icras\u0131 haqq\u0131nda hesabat\u0131 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentinin g\u00f6nd\u0259ri\u015fini k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 d\u0259rc edilm\u0259sini t\u0259l\u0259b edir.B\u00fcdc\u0259nin m\u00fcst\u0259qilliyi- g\u0259lirl\u0259rin x\u00fcsusi m\u0259nb\u0259l\u0259rinin v\u0259 onlar\u0131n istifad\u0259 edilm\u0259si istiqam\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si h\u00fcquqi il\u0259 t\u0259min edilir.G\u0259lirl\u0259rin x\u00fcsusi m\u0259nb\u0259l\u0259rin\u0259h\u0259r bir b\u00fcdc\u0259 s\u0259viyy\u0259si \u00fc\u00e7\u00fcn qanunla g\u0259lir m\u0259nb\u0259yinin t\u0259hkim edilm\u0259si,t\u0259nziml\u0259yici g\u0259lirl\u0259rd\u0259n ay\u0131rma,Az\u0259rbaycan Respublikas\u0131n\u0131n subyektl\u0259ri v\u0259 yerli \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 s\u0259lahiyy\u0259tli orqanlar\u0131 t\u0259r\u0259find\u0259n m\u00fcst\u0259qil olaraq m\u00fc\u0259yy\u0259n edil\u0259n \u0259lav\u0259 m\u0259nb\u0259l\u0259r aiddir68) Sekvestr n\u0259dir v\u0259 n\u0259 zaman t\u0259tbiq edilir?Madd\u0259 23. D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lma v\u0259 x\u0259rcl\u0259r\u0259 sekvestr t\u0259tbiq olunmas\u013169) \u00dcmumi daxili m\u0259hsul n\u0259dir v\u0259 onun hesablanmas\u0131 metodlar\u0131 hans\u0131lard\u0131r?\u00dcmumi daxili m\u0259hsul (\u00dcDM) \u2013\u00a0bir il \u0259rzind\u0259 iqtisadiyyatda (\u00f6lk\u0259 daxilind\u0259) istehsal olunan b\u00fct\u00fcn mal v\u0259 xidm\u0259tl\u0259rin m\u0259cmu bazar qiym\u0259tidir.\u00dcDM \u00f6lk\u0259 iqtisadiyyat\u0131n\u0131n inki\u015faf\u0131n\u0131n \u0259sas g\u00f6st\u0259ricisidir. \u00dcDM art\u0131rsa, dem\u0259k ki, \u00f6lk\u0259 iqtisadiyyat\u0131 da inki\u015faf edir. \u0130qtisadiyyat\u0131n ayr\u0131-ayr\u0131 sah\u0259l\u0259ri \u00fczr\u0259 \u00dcDM hesablad\u0131qda, onlardan hans\u0131larda artma, hans\u0131larda is\u0259 azalma oldu\u011funu \u00f6yr\u0259nm\u0259k m\u00fcmk\u00fcnd\u00fcr.\u00dcDM-ni m\u00fc\u0259yy\u0259n bir valyutada (m\u0259s\u0259l\u0259n, dollarla) hesablamaqla m\u00fcxt\u0259lif \u00f6lk\u0259l\u0259rin iqtisadiyyatlar\u0131n\u0131 m\u00fcqayis\u0259 etm\u0259k olar.\u0130stifad\u0259 s\u0259hvl\u0259ri\u00dcDM-ni b\u0259z\u0259n \u00dcMM (\u00fcmumi milli m\u0259hsul) il\u0259 qar\u0131\u015fd\u0131r\u0131l\u0131r. \u00dcDM-d\u0259n f\u0259rqli olaraq, \u00dcMM faktiki i\u015f yerind\u0259n as\u0131l\u0131 olmayaraq \u0259yal\u0259t \u0259razisind\u0259 qeydiyyatdan ke\u00e7mi\u015f \u015firk\u0259tl\u0259rin yaratd\u0131\u011f\u0131 mal v\u0259 xidm\u0259tl\u0259rin d\u0259y\u0259rini g\u00f6st\u0259rir. Lakin iqtisad\u00e7\u0131lar bu termind\u0259n daha az istifad\u0259 edirl\u0259r.N\u00fcanslar\u00dcDM-ni hesablama\u011f\u0131n \u00fc\u00e7 yolu var:1. G\u0259lirl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul qazan\u0131l\u0131b. Bu halda t\u0259\u015fkilat\u0131n \u00fcmumi m\u0259nf\u0259\u0259ti, \u0259mlak kiray\u0259sind\u0259n g\u0259l\u0259n g\u0259lirl\u0259r, amortizasiyan\u0131, kapital qoyulu\u015flar\u0131ndan g\u0259l\u0259n g\u0259lir, idxal v\u0259 istehsal vergil\u0259ri toplan\u0131r.2. X\u0259rcl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul x\u0259rcl\u0259nib. \u0130stehsal\u0131n modernl\u0259\u015fdirilm\u0259si, d\u00f6vl\u0259t x\u0259rcl\u0259ri v\u0259 xalis ixrac da buraya daxildir.3. \u018flav\u0259 d\u0259y\u0259r \u00fcsulu \u2013 \u00f6lk\u0259d\u0259 mal v\u0259 xidm\u0259t istehsal\u0131 il\u0259 istehlak qiym\u0259tl\u0259ri aras\u0131ndak\u0131 f\u0259rq.\u00dcDM bir s\u0131ra g\u0259lirl\u0259ri n\u0259z\u0259r\u0259 alm\u0131r:\u2013 qiym\u0259tli ka\u011f\u0131zlarla \u0259m\u0259liyyatlardan \u0259ld\u0259 edil\u0259n g\u0259lir;\u2013 d\u00f6vl\u0259tin t\u0259m\u0259nnas\u0131z x\u0259rcl\u0259ri (pensiyalar, m\u00fcavin\u0259tl\u0259r, t\u0259qa\u00fcdl\u0259r, subsidiyalar v\u0259 s.);\u2013 h\u0259diyy\u0259l\u0259r, xeyriyy\u0259\u00e7ilik;\u2013 ikinci \u0259l mallar\u0131n\u0131n yenid\u0259n sat\u0131\u015f\u0131.\u00dcDM-nin \u0259sas iki n\u00f6v\u00fc var:1. Nominal \u00dcDM \u2013\u00a0N\u0259z\u0259rd\u0259n ke\u00e7iril\u0259n d\u00f6vr\u00fcn qiym\u0259tl\u0259rind\u0259 \u00dcDM-in h\u0259cmi. Bu halda g\u00f6st\u0259rici bazar qiym\u0259tind\u0259n as\u0131l\u0131d\u0131r v\u0259 istehsal eyni s\u0259viyy\u0259d\u0259 qald\u0131\u011f\u0131 halda (m\u0259s\u0259l\u0259n, inflyasiya \u015f\u0259raitind\u0259) arta bil\u0259r.2. Real \u00dcDM \u2013\u00a0istehsal h\u0259cmind\u0259ki d\u0259yi\u015fikliyi \u0259ks etdirir v\u0259 \u0259vv\u0259lki d\u00f6vr\u00fcn qiym\u0259tl\u0259ri \u0259sas\u0131nda hesablan\u0131r. M\u0259s\u0259l\u0259n, 2020 v\u0259 2019-cu ill\u0259rd\u0259 \u00dcDM-in nec\u0259 d\u0259yi\u015fdiyini m\u00fcqayis\u0259 etm\u0259k ist\u0259yirsinizs\u0259, 2019-cu ilin qiym\u0259tl\u0259ri \u0259sas\u0131nda 2020-ci ild\u0259 istehsal f\u0259rqin\u0259 bax\u0131r\u0131q.70) Ya\u015fay\u0131\u015f minumu, ehtiyac meyar\u0131 n\u0259dir? Cari il v\u0259 \u0259vv\u0259lki ild\u0259 bug\u00f6st\u0259ricil\u0259r \u0259m\u0259k qabiliyy\u0259tli \u0259hali, i\u015fsizl\u0259r v\u0259 u\u015faqlar \u00fc\u00e7\u00fcn n\u0259 q\u0259d\u0259rolmu\u015fdur? Bu sual\u0131 m\u00fctl\u0259q \u00f6yr\u0259nin.ehtiyac meyar\u0131\u00a0- \u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumundan as\u0131l\u0131 olaraq \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birg\u0259 h\u0259r il \u00fc\u00e7\u00fcn t\u0259sdiq olunan h\u0259dd.\u00d6lk\u0259 \u00fczr\u0259 t\u0259sdiq edilmi\u015f ya\u015fay\u0131\u015f minimumu \u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin, m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin,\u00a0dig\u0259r \u00f6d\u0259ni\u015fl\u0259rin v\u0259 \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 ehtiyac meyar\u0131n\u0131n\u00a0m\u00fc\u0259yy\u0259n edilm\u0259sinin \u0259sas\u0131n\u0131 t\u0259\u015fkil edir.M\u00fclkiyy\u0259t formas\u0131ndan as\u0131l\u0131 olmayaraq m\u00fc\u0259ssis\u0259, idar\u0259 v\u0259 t\u0259\u015fkilatlar\u00a0ixtisass\u0131z \u0259m\u0259kl\u0259 m\u0259\u015f\u011ful olan i\u015f\u00e7il\u0259rin\u0259 \u0259m\u0259khaqq\u0131n\u0131 minimum \u0259m\u0259khaqq\u0131\u00a0m\u0259bl\u0259\u011find\u0259n az olmayaraq \u00f6d\u0259m\u0259lidir.\u00d6lk\u0259 \u00fczr\u0259 \u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin,\u00a0m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin\u00a0, \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 ehtiyac meyar\u0131n\u0131n h\u0259ddinin\u00a0m\u0259bl\u0259\u011finin ya\u015fay\u0131\u015f minimumuna nisb\u0259ti h\u0259r il m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n\u00a0m\u00fc\u0259yy\u0259n edilir.Az\u0259rbaycan Respublikas\u0131nda minimum \u0259m\u0259khaqq\u0131\u00a0, ehtiyac meyar\u0131n\u0131n h\u0259ddi\u00a0m\u0259rh\u0259l\u0259l\u0259rl\u0259 \u00f6lk\u0259 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumu s\u0259viyy\u0259sin\u0259 y\u00fcks\u0259ldilir.\u018fm\u0259k pensiyalar\u0131 \"\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda\" Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq art\u0131r\u0131l\u0131r v\u0259 indeksl\u0259\u015fdirilir.Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 94-c\u00fc madd\u0259sinin I hiss\u0259sinin 16-c\u0131 b\u0259ndini r\u0259hb\u0259r tutaraq\u00a0q\u0259rara al\u0131r:Madd\u0259 1.\u00a0Ehtiyac meyar\u0131n\u0131n h\u0259ddi\u00dcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 2022-ci il \u00fc\u00e7\u00fcn ehtiyac meyar\u0131n\u0131n h\u0259ddi 200 manat m\u0259bl\u0259\u011find\u0259 t\u0259sdiq edilsin.Madd\u0259 2.\u00a0Qanunun q\u00fcvv\u0259y\u0259 minm\u0259siBu Qanun 2022-ci il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir.2022-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu\u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumunun m\u0259bl\u0259\u011fi 210 manat,\u0259m\u0259k qabiliyy\u0259tli \u0259hali \u00fc\u00e7\u00fcn 220 manat,pensiya\u00e7\u0131lar \u00fc\u00e7\u00fcn 176 manat,u\u015faqlar \u00fc\u00e7\u00fcn 193 manat m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilir.2021-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu:\u00f6lk\u0259 \u00fczr\u0259 196 manat,\u0259m\u0259k qabiliyy\u0259tli \u0259hali \u00fc\u00e7\u00fcn 207 manat,pensiya\u00e7\u0131lar \u00fc\u00e7\u00fcn 162 manat,u\u015faqlar \u00fc\u00e7\u00fcn 175 manat m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilsin.71) B\u00fcdc\u0259 sisteminin \u0259sas\u0131n\u0131 hans\u0131 b\u00fcdc\u0259l\u0259r t\u0259\u015fkil edir?72) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?73) D\u00f6vl\u0259t borcu kim t\u0259r\u0259find\u0259n idar\u0259 olunur?d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 \u00f6d\u0259nilm\u0259li olan borc;daxili d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;xarici d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n qeyri-rezidentl\u0259ri il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;d\u00f6vl\u0259t z\u0259man\u0259ti \u2013 \u0259sas borcalan g\u00f6t\u00fcrd\u00fcy\u00fc borcu borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f qaytar\u0131lma \u015f\u0259rtl\u0259rin\u0259 v\u0259 m\u00fcdd\u0259t\u0259 uy\u011fun olaraq borcver\u0259n\u0259 qaytarmad\u0131qda, h\u0259min borc \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin borcver\u0259n qar\u015f\u0131s\u0131nda tam v\u0259 ya qism\u0259n yerin\u0259 yetirilm\u0259sin\u0259 dair Az\u0259rbaycan Respublikas\u0131n\u0131n bu Qanunla m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f qaydada \u00fcz\u0259rin\u0259 g\u00f6t\u00fcrd\u00fcy\u00fc maliyy\u0259 \u00f6hd\u0259liyi;d\u00f6vl\u0259t borcalmas\u0131 \u2013 Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan qaytar\u0131lma \u015f\u0259rtl\u0259ri Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri v\u0259 qeyri-rezidentl\u0259ri olan borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla m\u00fc\u0259yy\u0259n m\u00fcdd\u0259t\u0259 maliyy\u0259 v\u0259saitinin c\u0259lb edilm\u0259si;\u00a0D\u00f6vl\u0259t borcalmalar\u0131\u00f6lk\u0259nin sosial-iqtisadi inki\u015faf\u0131na y\u00f6n\u0259ldilmi\u015f proqramlar\u0131n h\u0259yata ke\u00e7irilm\u0259sini t\u0259min etm\u0259k,d\u00f6vl\u0259t b\u00fcdc\u0259sinin k\u0259sirini \u00f6rtm\u0259k,d\u00f6vl\u0259t investisiyalar\u0131n\u0131 maliyy\u0259l\u0259\u015fdirm\u0259k v\u0259Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n dig\u0259r m\u0259s\u0259l\u0259l\u0259rin h\u0259lli m\u0259qs\u0259dil\u0259 h\u0259yata ke\u00e7irilir.D\u00f6vl\u0259t borcu m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n idar\u0259 olunur.Az\u0259rbaycan Respublikas\u0131n\u0131n Maliyy\u0259 Nazirliyi yan\u0131nda D\u00f6vl\u0259t Borcunun v\u0259 Maliyy\u0259 \u00d6hd\u0259likl\u0259rinin \u0130dar\u0259 Edilm\u0259si Agentliyi \u201cD\u00f6vl\u0259t borcu haqq\u0131nda\u201d v\u0259 \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131na, Az\u0259rbaycan Respublikas\u0131 Prezidentinin m\u00fcvafiq aktlar\u0131na uy\u011fun olaraq, d\u00f6vl\u0259t borcalmalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259sini t\u0259min ed\u0259n, d\u00f6vl\u0259t borcunun v\u0259 maliyy\u0259 \u00f6hd\u0259likl\u0259rinin idar\u0259 olunmas\u0131n\u0131, d\u00f6vl\u0259t borcunun t\u0259krar maliyy\u0259l\u0259\u015fdirilm\u0259sini h\u0259yata ke\u00e7ir\u0259n, vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131 v\u0259 \u201cD\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fondu\u201dnun v\u0259saitini idar\u0259etm\u0259y\u0259 ver\u0259n v\u0259 ya idar\u0259 ed\u0259n, d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tl\u0259rinin v\u0259 xarici d\u00f6vl\u0259tl\u0259rin Az\u0259rbaycan Respublikas\u0131na olan borcunun reyestrini aparan, habel\u0259 d\u00f6vl\u0259t qiym\u0259tli ka\u011f\u0131zlar\u0131n\u0131n emissiyas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyinin strukturuna daxil olan qurumdur.74) \u018fsas makroiqtisadi g\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?Klassik m\u0259\u2019nada iqtisadiyyat \u2013 insanlar\u0131n qeyri-m\u0259hdud t\u0259l\u0259bat\u0131n\u0131n m\u0259hdud t\u0259bii v\u0259 istehsal imkanlar\u0131 il\u0259 \u00f6d\u0259nilm\u0259si probleml\u0259rini h\u0259ll etm\u0259y\u0259 \u00e7al\u0131\u015fan elm v\u0259 praktiki f\u0259aliyy\u0259t sah\u0259sidir.B\u00fct\u00f6vl\u00fckd\u0259 iqtisadiyyat iki b\u00f6y\u00fck b\u00f6lm\u0259y\u0259 ayr\u0131l\u0131r: mikroiqtisadiyyat v\u0259 makroiqtisadiyyat.Mikroiqtisadiyyat \u2013 ayr\u0131-ayr\u0131 iqtisadi elementl\u0259rin iqtisadi davran\u0131\u015f\u0131n\u0131 \u00f6yr\u0259nir. Bel\u0259 elementl\u0259r\u0259 ev t\u0259s\u0259rr\u00fcfatlar\u0131, firmalar sah\u0259l\u0259r v\u0259 konkret bazarlar aiddir.Makroiqtisadiyyat is\u0259 \u0259ksin\u0259 iqtisadiyyat\u0131n b\u00fct\u00f6vl\u00fckd\u0259 f\u0259aliyy\u0259tini t\u0259nziml\u0259yir.Milli Hesablar Sistemi (MHS)makroiqtisadi g\u00f6st\u0259ricil\u0259ri t\u0259svir v\u0259 t\u0259hlil etm\u0259k \u00fc\u00e7\u00fcn qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259d\u0259 olan ikit\u0259r\u0259fli g\u00f6st\u0259ricil\u0259r sistemidir.Milli Hesablar Sisteminin (MHS) qurulmas\u0131 metodologiyas\u0131nda anlay\u0131\u015f, kateqoriya v\u0259 t\u0259rifl\u0259rd\u0259n geni\u015f istifad\u0259 olunur. Milli Hesablar Sistemi bax\u0131m\u0131ndan t\u0259krar istehsal prosesinin qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259sini, iqtisadiyyat\u0131n dinamikas\u0131n\u0131 t\u0259hlil ed\u0259rk\u0259n \u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n istifad\u0259 olunur.Milli Hesablar Sistemind\u0259 \u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n biri \u00dcMM v\u0259 \u00dcDM-dur.75) Hans\u0131 m\u00fcavin\u0259tl\u0259r m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta vasit\u0259l\u0259ri hesab\u0131na \u00f6d\u0259nilir?76) \u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131n\u0131 izah edin.\u018fDV-nin d\u0259r\u0259c\u0259si h\u0259r vergi tutulan \u0259m\u0259liyyat\u0131n v\u0259 h\u0259r vergi tutulan idxal\u0131n d\u0259y\u0259rinin 18 faizidir.Vergi tutulan d\u00f6vriyy\u0259 hesabat d\u00f6vr\u00fc \u0259rzind\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131n \u00fcmumi d\u0259y\u0259rind\u0259n ibar\u0259tdir.\u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131 Az\u0259rbaycan Respublikas\u0131 \u0259razisin\u0259 g\u0259tiril\u0259n mallara v\u0259 n\u0259qliyyat vasit\u0259l\u0259rin\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 \u00fc\u00e7\u00fcn mal\u0131n g\u00f6mr\u00fck d\u0259y\u0259rinin v\u0259 g\u00f6mr\u00fck r\u00fcsumunun c\u0259mi, aksiz\u0259 d\u00fc\u015f\u0259n mallar \u00fc\u00e7\u00fcn is\u0259 h\u0259m\u00e7inin aksiz m\u0259bl\u0259\u011finin c\u0259mi \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.Mallar\u0131n g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259si zaman\u0131 m\u00fc\u0259yy\u0259n edilmi\u015f g\u00f6mr\u00fck d\u0259y\u0259rini G, g\u00f6mr\u00fck r\u00fcsumunu R, aksiz m\u0259bl\u0259\u011fini A h\u0259rfi il\u0259 i\u015far\u0259 ets\u0259k, onda \u0259lav\u0259 d\u0259y\u0259r vergisinin m\u0259bl\u0259\u011fi a\u015fa\u011f\u0131dak\u0131 qaydada hesablanacaqd\u0131r: \u018fDV= (G+R+A) x 18) \u00d6lk\u0259mizd\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin normalar\u0131 n\u0259 q\u0259d\u0259rdir?Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin 1 g\u00fcnl\u00fck normas\u0131Bak\u0131 \u015f\u0259h\u0259rind\u0259 90,0 manat,G\u0259nc\u0259, Sumqay\u0131t v\u0259 Nax\u00e7\u0131van \u015f\u0259h\u0259rl\u0259rind\u0259 70,0 manat,respublika tabeli dig\u0259r \u015f\u0259h\u0259rl\u0259rd\u0259, rayon m\u0259rk\u0259zl\u0259rind\u0259, \u015f\u0259h\u0259r tipli q\u0259s\u0259b\u0259l\u0259rd\u0259 v\u0259 k\u0259ndl\u0259rd\u0259 65,0 manat m\u00fc\u0259yy\u0259n edilsin.Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin m\u00fc\u0259yy\u0259n edilmi\u015f 1 g\u00fcnl\u00fck normas\u0131n\u0131n 80 faizini mehmanxana x\u0259rcl\u0259ri t\u0259\u015fkil edir.M\u00fchafiz\u0259 olunan \u015f\u0259xsl\u0259rin \u00f6lk\u0259daxili s\u0259f\u0259rl\u0259ri zaman\u0131 t\u0259hl\u00fck\u0259sizliyi t\u0259min ed\u0259n Az\u0259rbaycan Respublikas\u0131 Prezidentinin T\u0259hl\u00fck\u0259sizlik Xidm\u0259ti v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n X\u00fcsusi Rabit\u0259 v\u0259 \u0130nformasiya T\u0259hl\u00fck\u0259sizliyi D\u00f6vl\u0259t Xidm\u0259ti \u0259m\u0259kda\u015flar\u0131n\u0131n mehmanxana x\u0259rcl\u0259ri t\u0259qdim edilmi\u015f t\u0259sdiqedici s\u0259n\u0259dl\u0259r\u0259 \u0259sas\u0259n faktiki x\u0259rcl\u0259r\u0259 uy\u011fun olaraq \u00f6d\u0259nilir.78) \u018fg\u0259r siz ezamiyy\u0259d\u0259sinizs\u0259 n\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 hec bir s\u0259n\u0259dg\u00f6t\u00fcrm\u0259misinzs\u0259, ezamiyy\u0259 x\u0259rcl\u0259ri nec\u0259 hesablanacaq?n\u0259qliyyat x\u0259rcl\u0259ri (taksid\u0259n istifad\u0259 istisna olmaqla, ya\u015fay\u0131\u015f m\u0259nt\u0259q\u0259sind\u0259n k\u0259narda yerl\u0259\u015f\u0259n va\u011fzala, limana (b\u0259r\u0259y\u0259), t\u0259yyar\u0259 meydan\u0131na v\u0259 \u00f6lk\u0259 \u0259razisind\u0259 dig\u0259r m\u0259nt\u0259q\u0259l\u0259r\u0259 getm\u0259k) daxildir v\u0259 bu x\u0259rcl\u0259r t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r \u0259sas\u0131nda \u00f6d\u0259nilir.Qeyd olunan x\u0259rcl\u0259r\u0259 n\u0259qliyyatda s\u0259rni\u015finl\u0259rin icbari s\u0131\u011forta \u00fczr\u0259 t\u0259diyy\u0259l\u0259ri, biletl\u0259rin qabaqcadan sat\u0131\u015f\u0131 \u00fczr\u0259 xidm\u0259tin \u00f6d\u0259nilm\u0259si, qatarlarda yatacaq l\u0259vazimatlar\u0131ndan istifad\u0259 \u00fc\u00e7\u00fcn x\u0259rcl\u0259r d\u0259 daxildir.N\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 t\u0259sdiqedici s\u0259n\u0259dl\u0259r itirildiyi t\u0259qdird\u0259, bileti satm\u0131\u015f t\u0259\u015fkilat t\u0259r\u0259find\u0259n biletin h\u0259qiq\u0259t\u0259n h\u0259min \u015f\u0259xs\u0259 sat\u0131lmas\u0131n\u0131 t\u0259sdiq ed\u0259n r\u0259smi s\u0259n\u0259d (aray\u0131\u015f) \u00f6d\u0259ni\u015f \u00fc\u00e7\u00fcn \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.79) Mikroiqtisadiyyat v\u0259 mezoiqtisadiyyat dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?M\u00fcasir milli t\u0259s\u0259rr\u00fcfat\u0131 \u00fc\u00e7 s\u0259viyy\u0259d\u0259 \u00f6yr\u0259nirl\u0259r, bu onun t\u0259\u015fkilinin \u00fc\u00e7 s\u0259viyy\u0259si il\u0259 ba\u011fl\u0131d\u0131r:1. A\u015fa\u011f\u0131 s\u0259viyy\u0259 (mikroiqtisadiyyat);2. Orta s\u0259viyy\u0259 (mezoiqtisadiyyat);3. Yuxar\u0131 s\u0259viyy\u0259 (makroiqtisadiyyat).Bu s\u0259viyy\u0259l\u0259rin h\u0259r birinin \u00f6z xarakterik c\u0259h\u0259tl\u0259ri vard\u0131r v\u0259 onlar a\u015fa\u011f\u0131dak\u0131 iqtisadi \u0259lam\u0259tl\u0259rin\u0259 g\u00f6r\u0259 f\u0259rql\u0259nirl\u0259r.\u018fm\u0259k b\u00f6lg\u00fcs\u00fc v\u0259 \u0259m\u0259k kooperasiyas\u0131n\u0131n d\u0259r\u0259c\u0259sin\u0259 g\u00f6r\u0259;M\u00fclkiyy\u0259tin tipin\u0259 (formas\u0131na) g\u00f6r\u0259;T\u0259s\u0259rr\u00fcfat\u0131n t\u0259\u015fkilinin formas\u0131na g\u00f6r\u0259;\u0130da\u0259retm\u0259 n\u00f6v\u00fcn\u0259 g\u00f6r\u0259.Mikroiqtisadiyyat t\u0259k \u0259m\u0259k b\u00f6lg\u00fcs\u00fc, sad\u0259 \u0259m\u0259k kooperasiyas\u0131, x\u00fcsusi m\u00fclkiyy\u0259t v\u0259 azad bazar m\u00fcnasib\u0259tl\u0259ri \u0259sas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259rir.Lakin m\u0259hsuldar q\u00fcvv\u0259l\u0259rin inki\u015faf\u0131 n\u0259tic\u0259sind\u0259 t\u0259s\u0259rr\u00fcfat\u0131n t\u0259\u015fkilinin yeni pill\u0259si formala\u015f\u0131r. Bu orta pill\u0259 olan mezoiqtisadiyyatd\u0131r. Mezo \u2013 yunanca \u2013 mesos \u2013 aral\u0131q, orta m\u0259nas\u0131n\u0131 verir.Mezoiqtisadiyyat\u00a0 istehsal\u0131n t\u0259m\u0259rk\u00fczl\u0259\u015fm\u0259si v\u0259 m\u0259rk\u0259zl\u0259\u015fm\u0259si n\u0259tic\u0259sind\u0259 formala\u015f\u0131r. \u0130ri h\u0259cmli birlikl\u0259r, kombinatlar, kompleksl\u0259r yaran\u0131r. H\u0259tta texnoloji c\u0259h\u0259td\u0259n \u0259laq\u0259si olmayan konqlomeratlar yaran\u0131r. M\u0259s\u0259l\u0259n,avtomobil zavodlar\u0131 birliyi (eyni texnologiyaya \u0259saslanan m\u00fc\u0259ssis\u0259l\u0259rin birliyi),toxuculuq kombinat\u0131, kimya kombinat\u0131 (burada xammal\u0131 eyni m\u0259nb\u0259d\u0259n alan, yaxud birinin m\u0259hsulu dig\u0259ri \u00fc\u00e7\u00fcn xammal olan m\u00fc\u0259ssis\u0259l\u0259rin birliyi) v\u0259 yaxudmaliyy\u0259 c\u0259h\u0259td\u0259n m\u00fcdafi\u0259 olunmaq \u00fc\u00e7\u00fcn m\u00fcxt\u0259lif sah\u0259nin m\u00fc\u0259ssis\u0259l\u0259rinin birliyi olan\u00a0konqlomerat\u00a0(bank, g\u0259miqay\u0131rma, mehmanxana kimi m\u00fc\u0259ssis\u0259l\u0259r birliyi).\u0130nhisar birlikl\u0259ri formalar\u0131 da mezoiqtisadiyyata aiddir.B\u00fct\u00fcn bu deyil\u0259nl\u0259r\u00a0mezoiqtisadiyyat\u0131n bazar\u0131 inhisarla\u015fd\u0131rma\u011fa meylli oldu\u011funu g\u00f6st\u0259rir.\u00a0Kartel, sindikat, konsern v\u0259 trest kimi inhisar birliyi formalar\u0131 da\u00a0 mezoiqtisadi\u00a0 sistem\u0259 daxildir..80) Subvensiya il\u0259 subsidiyan\u0131n f\u0259rqi n\u0259dir?81) Maliyy\u0259 t\u0259hlili nec\u0259 h\u0259yata ke\u00e7irilir?82) D\u00f6vl\u0259tin maliyy\u0259 resurslar\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?83) Maliyy\u0259 resurslar\u0131 hans\u0131 hiss\u0259l\u0259rd\u0259n ibar\u0259tdir?\u018fhalinin, t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin, d\u00f6vl\u0259tin, \u00f6z\u00fcn\u00fcidar\u0259 orqanlar\u0131n\u0131n s\u0259r\u0259ncam\u0131nda olan pul v\u0259saitl\u0259rinin c\u0259mi maliyy\u0259 resurslar\u0131n\u0131 t\u0259\u015fkil edir.Maliyy\u0259 resurslar\u0131 m\u0259qs\u0259dli pul v\u0259saitl\u0259ri kimi m\u00fc\u0259yy\u0259n edilir. M \/ d maliyy\u0259 v\u0259 maliyy\u0259 resurslar\u0131 aras\u0131nda \u0259h\u0259miyy\u0259tli f\u0259rql\u0259r var:1) Maliyy\u0259 - m\u00fcc\u0259rr\u0259d kateqoriya olan pul m\u00fcnasib\u0259tl\u0259ri fiziki olaraq hiss oluna bilm\u0259z2) Maliyy\u0259 resurslar\u0131 - pul v\u0259saitl\u0259ri. Hans\u0131 ki, fiziki olaraq hiss oluna bil\u0259r, ba\u015fqa yer\u0259, ist\u0259nil\u0259n m\u0259saf\u0259y\u0259 da\u015f\u0131na bil\u0259r3) Na\u011fd pul m\u00fcxt\u0259lif yerl\u0259rd\u0259 saxlan\u0131la v\u0259 ya gizl\u0259n\u0259 bil\u0259r.Resurslar m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f (b\u00fcdc\u0259, b\u00fcdc\u0259 v\u0259 qeyri-b\u00fcdc\u0259 fondlar\u0131) v\u0259 m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f (m\u00fc\u0259ssis\u0259l\u0259rin maliyy\u0259 resurslar\u0131) b\u00f6l\u00fcn\u00fcr.T\u0259\u015f\u0259kk\u00fcl m\u0259nb\u0259yi b\u00f6l\u00fcn\u0259n v\u0259 yenid\u0259n b\u00f6l\u00fc\u015fd\u00fcr\u00fcl\u0259n milli g\u0259lirdir. Bunun \u0259sas\u0131nda m\u00fcvafiq maliyy\u0259 resurslar\u0131 m\u0259nb\u0259l\u0259ri formala\u015f\u0131r.\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259n, \u00f6z\u0259ll\u0259\u015fdirm\u0259d\u0259n, habel\u0259 xaricd\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r\u00a0iqtisadi f\u0259aliyy\u0259t;qiym\u0259tli ka\u011f\u0131zlar\u0131n v\u0259 pullar\u0131n emissiyas\u0131, d\u00f6vl\u0259t krediti;m\u0259cburi \u00f6d\u0259ni\u015fl\u0259r (vergil\u0259r, r\u00fcsumlar, r\u00fcsumlar).84) Fiskal siyas\u0259t n\u0259dir?- B\u00fcdc\u0259 vergi siyas\u0259ti\u0130qtisadiyyat v\u0259 siyas\u0259t elmind\u0259\u00a0fiskal siyas\u0259t\u00a0d\u00f6vl\u0259t g\u0259lirl\u0259rinin\u00a0v\u0259\u00a0x\u0259rcl\u0259rinin\u00a0k\u00f6m\u0259yi il\u0259 iqtisadiyyata t\u0259sir etm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 olunur.\u00a0Keyns iqtisadi m\u0259kt\u0259bin\u0259\u00a0g\u00f6r\u0259,\u00a0d\u00f6vl\u0259t vergil\u0259rin\u00a0s\u0259viyy\u0259sini (d\u0259r\u0259c\u0259sini) v\u0259 x\u0259rcl\u0259rini d\u0259yi\u015fdikd\u0259 bu m\u0259cmu t\u0259l\u0259b\u0259 v\u0259 iqtisadi aktivliy\u0259 t\u0259sir g\u00f6st\u0259rir.Fiskal siyas\u0259t biznes tsikll\u0259rind\u0259 d\u0259yi\u015fiklikl\u0259r ba\u015f verdikd\u0259 iqtisadiyyat\u0131 sabitl\u0259\u015fdirm\u0259k \u00fc\u00e7\u00fcn t\u0259tbiq edilir. Fiskal siyas\u0259tin iki \u0259sas al\u0259ti olan vergil\u0259r v\u0259 d\u00f6vl\u0259t x\u0259rcl\u0259ri d\u0259yi\u015fdikd\u0259, bu a\u015fa\u011f\u0131dak\u0131 makroiqtisadi g\u00f6st\u0259ricil\u0259r\u0259 t\u0259sir edir\u00a0:M\u0259cmu t\u0259l\u0259b\u00a0v\u0259\u00a0iqtisadi aktivliyin\u00a0s\u0259viyy\u0259si;Y\u0131\u011f\u0131m v\u0259 investisiyalar;G\u0259lirl\u0259rin b\u00f6lg\u00fcs\u00fc.Fiskal siyas\u0259t\u00a0monetar siyas\u0259td\u0259n\u00a0b\u0259zi x\u00fcsusiyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259 f\u0259rql\u0259nir. Bel\u0259 ki,fiskal siyas\u0259t\u00a0qanunvericilik akt\u0131\u00a0il\u0259 t\u0259nziml\u0259n\u0259n d\u00f6vl\u0259t g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259rind\u0259ki d\u0259yi\u015fiklik vasit\u0259si il\u0259 iqtisadiyyata t\u0259sir g\u00f6st\u0259rir.Monetar siyas\u0259t is\u0259\u00a0m\u0259rk\u0259zi bank\u00a0t\u0259r\u0259find\u0259n\u00a0pul t\u0259klifin\u0259, faiz d\u0259r\u0259c\u0259sin\u0259 v\u0259 m\u0259cburi ehtiyat normas\u0131na\u00a0t\u0259sir etm\u0259kl\u0259 bunu h\u0259yata ke\u00e7irir.Fiskal siyas\u0259tin 3 \u0259sas\u00a0n\u00f6v\u00fc\u00a0vard\u0131r:Neytral fiskal siyas\u0259t\u00a0ad\u0259t\u0259n iqtisadiyyat tarazl\u0131q h\u00f6km s\u00fcr\u0259n zaman t\u0259tbiq edilir. Bu zaman d\u00f6vl\u0259t x\u0259rcl\u0259ri tam olaraq d\u00f6vl\u0259t g\u0259lirl\u0259ri hesab\u0131na maliyy\u0259l\u0259\u015fir v\u0259 iqtisadiyyata neytral t\u0259sir g\u00f6st\u0259rir.Geni\u015fl\u0259ndirici fiskal siyas\u0259t\u00a0zaman\u0131 d\u00f6vl\u0259t x\u0259rcl\u0259ri g\u0259lirl\u0259ri \u00fcst\u0259l\u0259yir. Bu siyas\u0259t ad\u0259t\u0259n b\u00f6hran d\u00f6vr\u00fcnd\u0259 h\u0259yata ke\u00e7irilir.Darald\u0131c\u0131 fiskal siyas\u0259t\u00a0h\u0259yata ke\u00e7irilirs\u0259, d\u00f6vl\u0259t g\u0259lirl\u0259rinin yaln\u0131z bir hiss\u0259si x\u0259rcl\u0259r\u0259 y\u00f6n\u0259ldilir. Qalan hiss\u0259 is\u0259 d\u00f6vl\u0259tin daxili v\u0259 ya xarici borclar\u0131n\u0131n \u00f6d\u0259nm\u0259sin\u0259 y\u00f6n\u0259ldilir.85) Kommersiya banklar\u0131 d\u00f6vl\u0259t maliyy\u0259 sistemin\u0259 aid edilir? - XeyirAZ\u018fRBAYCAN RESPUBL\u0130KASININ MAL\u0130YY\u018f S\u0130STEM\u0130Maliyy\u0259 b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rinin da\u015f\u0131y\u0131c\u0131s\u0131 oldu\u011funa g\u00f6r\u0259, m\u0259hz bu b\u00f6lg\u00fc m\u00fcxt\u0259lif t\u0259s\u0259rr\u00fcfat subyektl\u0259ri aras\u0131nda ba\u015f verir. Pul v\u0259saiti fondlar\u0131n\u0131n yarad\u0131lmas\u0131 v\u0259 istifad\u0259si qaydas\u0131ndan as\u0131l\u0131 olaraq maliyy\u0259 sistemi iki yer\u0259 ayr\u0131l\u0131r.- D\u00f6vl\u0259t maliyy\u0259si (m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259);- M\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n (t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin) maliyy\u0259si (qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259).Bu b\u00f6lm\u0259nin h\u0259r biri t\u0259\u015fkilati struktura malik olmaqla bir ne\u00e7\u0259 h\u0259lq\u0259d\u0259n ibar\u0259tdir.Maliyy\u0259 sistemi geni\u015f m\u0259nada \u00f6z\u00fcn\u0259 habel\u0259 3 kredit-bank sistemini d\u0259 (\u00f6lk\u0259nin banklar\u0131n\u0131 v\u0259 dig\u0259r kredit idar\u0259l\u0259rinin m\u0259cmunu) daxil edir:Birinci b\u00f6lm\u0259 \u2013 d\u00f6vl\u0259t maliyy\u0259sinin h\u0259lq\u0259l\u0259ri m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259y\u0259 aiddir v\u0259 makro s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 maliyy\u0259-b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rini t\u0259nziml\u0259m\u0259k \u00fc\u00e7\u00fcn istifad\u0259 edilir.\u0130kinci b\u00f6lm\u0259 - m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259sini qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259ni \u0259hat\u0259 edir v\u0259 mikro s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 sosial m\u00fcnasib\u0259tl\u0259ri t\u0259nziml\u0259m\u0259k v\u0259 stimulla\u015fd\u0131rmaq \u00fc\u00e7\u00fcn istifad\u0259 edilir.Kredit-bank sferas\u0131 \u00f6lk\u0259nin banklar\u0131ndan v\u0259 dig\u0259r kredit idar\u0259l\u0259rd\u0259n ibar\u0259tdir. \u00d6lk\u0259nin maliyy\u0259 sistemin\u0259 maliyy\u0259 f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n v\u0259 t\u0259nziml\u0259y\u0259n d\u00f6vl\u0259t maliyy\u0259 institutlar\u0131 da (t\u0259\u015fkilatlar v\u0259 idar\u0259l\u0259r) aiddir.D\u00f6vl\u0259t maliyy\u0259 sistemiD\u00f6vl\u0259t v\u0259 yerli b\u00fcdc\u0259l\u0259rD\u00f6vl\u0259t kreditiB\u00fcdc\u0259d\u0259n k\u0259nar fondlarB\u0259l\u0259diyy\u0259l\u0259rin maliyy\u0259si86) Maliyy\u0259 n\u0259zar\u0259ti hans\u0131 \u0259m\u0259liyyatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdirir?Maliyy\u0259 n\u0259zar\u0259ti \u2013b\u00fct\u00fcn iqtisadi subyektl\u0259r: d\u00f6vl\u0259t, m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259 f\u0259aliyy\u0259ti \u00fcz\u0259rind\u0259 qanunverici v\u0259 icraedici hakimiyy\u0259t orqanlar\u0131n\u0131n n\u0259zar\u0259tidir.\u0130stiqam\u0259tl\u0259riM\u00fcxt\u0259lif s\u0259viyy\u0259li b\u00fcdc\u0259l\u0259rin t\u0259rtibi v\u0259 icra olunmas\u0131na n\u0259zar\u0259t olunmas\u0131;B\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n v\u0259saitl\u0259rinin s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc istifad\u0259si,banklarda v\u0259 dig\u0259r kredit t\u0259\u015fkilatlar\u0131nda b\u00fcdc\u0259 v\u0259saitl\u0259ri il\u0259 \u0259m\u0259liyyatlar\u0131n d\u00fczg\u00fcnl\u00fcy\u00fcn\u0259 n\u0259zar\u0259t olunmas\u0131;M\u00f6vcud b\u00fcdc\u0259 v\u0259 vergi qanunvericiliyin\u0259 riay\u0259t olunmas\u0131na n\u0259zar\u0259t olunmas\u0131;\u041c\u0259cmu ictimai m\u0259hsulun d\u0259y\u0259rinin v\u0259 Milli g\u0259lirin b\u00f6lg\u00fcs\u00fc v\u0259 yenid\u0259n b\u00f6lg\u00fcs\u00fcn\u0259 n\u0259zar\u0259t olunmas\u0131 v\u0259 sair.Maliyy\u0259-b\u00fcdc\u0259 n\u0259zar\u0259ti, \u0259sas\u0259n, bilavasit\u0259 b\u00fcdc\u0259 prosesi \u00e7\u0259r\u00e7iv\u0259sind\u0259 m\u00fcxt\u0259lif c\u00fcr n\u0259zar\u0259t t\u0259dbirl\u0259rind\u0259n\u00a0-\u00a0b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n g\u0259lir v\u0259 x\u0259rc madd\u0259l\u0259rinin \u0259sasl\u0131l\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259si, b\u00fct\u00fcn s\u0259viyy\u0259l\u0259rd\u0259n olan b\u00fcdc\u0259l\u0259rin icras\u0131n\u0131n\u00a0vaxtam\u00fcvafiqliyinin\u00a0v\u0259 taml\u0131\u011f\u0131n\u0131n yoxlan\u0131lmas\u0131, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n x\u0259rcl\u0259nm\u0259sin\u0259 n\u0259zar\u0259t v\u0259\u00a0sair\u0259d\u0259n\u00a0ibar\u0259t olur.Maliyy\u0259-t\u0259s\u0259rr\u00fcfat n\u0259zar\u0259ti is\u0259 \u00f6z ifad\u0259sini t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin maliyy\u0259-t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131n\u0131n yoxlan\u0131lmas\u0131nda v\u0259 t\u0259fti\u015find\u0259, ayr\u0131lm\u0131\u015f d\u00f6vl\u0259t v\u0259saitl\u0259rinin t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n istifad\u0259sinin s\u0259m\u0259r\u0259liliyinin, d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n idar\u0259 edilm\u0259sinin qanuniliyinin v\u0259 rasionall\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259\u00a0sair\u0259d\u0259\u00a0tap\u0131r.87) Hal-haz\u0131rda Az\u0259rbaycan Respublikas\u0131nda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131hans\u0131 istiqam\u0259tl\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rirl\u0259r?Bu fondlar sosial-iqtisadi xarakter da\u015f\u0131y\u0131r v\u0259 ciddi m\u0259qs\u0259dli t\u0259yinata malikdir. B\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n ba\u015fl\u0131ca m\u0259qs\u0259di\u0259haliy\u0259 sosial xidm\u0259t g\u00f6st\u0259rilm\u0259si,infrastruktur sah\u0259l\u0259rinin inki\u015faf\u0131na t\u0259kan verilm\u0259si v\u0259 h\u0259v\u0259sl\u0259ndirilm\u0259si,iqtisadiyyat\u0131n apar\u0131c\u0131 sah\u0259l\u0259rinin intensiv f\u0259aliyy\u0259tin\u0259 \u0259lav\u0259 yard\u0131m g\u00f6st\u0259rilm\u0259si,yard\u0131m\u00e7\u0131 ehtiyat fondunun yarad\u0131lmas\u0131 v\u0259 s. ibar\u0259tdir.88) B\u00fcdc\u0259d\u0259nk\u0259nar bir ne\u00e7\u0259 d\u00f6vl\u0259t fondlar\u0131n\u0131 misal g\u00f6st\u0259rin.Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 FonduAz\u0259rbaycan Respublikas\u0131 Prezidentinin f\u0259rman v\u0259 s\u0259r\u0259ncamlar\u0131nda, d\u00f6vl\u0259t proqramlar\u0131nda, Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin q\u0259rar v\u0259 s\u0259r\u0259ncamlar\u0131nda n\u0259z\u0259rd\u0259 tutulan istehsal, emal v\u0259 xidm\u0259t sah\u0259l\u0259rinin d\u0259st\u0259kl\u0259nm\u0259si;k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131qeyri-neft s\u0259naye sah\u0259l\u0259rinin inki\u015faf\u0131 \u00fczr\u0259 istehsal v\u0259 emal y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;xidm\u0259t (tibb, t\u0259hsil, ictimai ia\u015f\u0259 v\u0259 ictimai n\u0259qliyyat xidm\u0259ti) y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;turizmin inki\u015faf\u0131 \u00fczr\u0259 layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondum\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 v\u0259 k\u00f6n\u00fcll\u00fc (\u0259lav\u0259) sosial s\u0131\u011forta, d\u00f6vl\u0259t icbari \u015f\u0259xsi s\u0131\u011forta, \u0259halinin \u0259m\u0259k pensiyalar\u0131, sosial m\u00fcavin\u0259tl\u0259r, \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131 il\u0259, t\u0259qa\u00fcd v\u0259 kompensasiyalarla, habel\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131, Az\u0259rbaycan Respublikas\u0131 Prezidentinin v\u0259 Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin aktlar\u0131 il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f dig\u0259r \u00f6d\u0259ni\u015fl\u0259rl\u0259 t\u0259min edilm\u0259si sah\u0259sind\u0259 (bundan sonra \u2013 m\u00fcvafiq sah\u0259) f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n publik h\u00fcquqi \u015f\u0259xsdir. Fond Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyinin tabeliyind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rir.ARDNF-nin yarad\u0131lmas\u0131nda \u0259sas m\u0259qs\u0259d \u00f6lk\u0259nin neft s\u0259rv\u0259tl\u0259rinin s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc idar\u0259 edilm\u0259sin\u0259 \u015f\u0259rait yaratmaqd\u0131r.\u00d6lk\u0259d\u0259 makroiqtisadi sabitliyin qorunmas\u0131, maliyy\u0259-vergi intizam\u0131n\u0131n t\u0259min edilm\u0259si, neft g\u0259lirl\u0259rind\u0259n as\u0131l\u0131l\u0131\u011f\u0131n azald\u0131lmas\u0131 v\u0259 qeyri-neft sektorunun inki\u015faf\u0131n\u0131n t\u0259min edilm\u0259si\u00d6lk\u0259nin sosial-iqtisadi t\u0259r\u0259qqisi namin\u0259 m\u00fch\u00fcm \u00fcmummilli layih\u0259l\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259siNeft v\u0259 qaz\u0131n b\u0259rpa edilm\u0259y\u0259n t\u0259bii ehtiyat oldu\u011funu n\u0259z\u0259r\u0259 alaraq, onlardan \u0259ld\u0259 edil\u0259n g\u0259lirin n\u0259sill\u0259r aras\u0131nda b\u0259rab\u0259r b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si v\u0259 g\u0259l\u0259c\u0259k n\u0259sill\u0259r \u00fc\u00e7\u00fcn ehtiyat v\u0259saitin toplanmas\u0131\u018fman\u0259tl\u0259rin S\u0131\u011fortalanmas\u0131 Fondunun yarad\u0131lmas\u0131n\u0131n m\u0259qs\u0259di banklar v\u0259 xarici\u00a0 banklar\u0131n yerli filiallar\u0131 \u00f6d\u0259m\u0259 qabiliyy\u0259tini itirdikd\u0259 fiziki \u015f\u0259xsl\u0259rd\u0259n\u00a0 \u0259man\u0259t\u0259 q\u0259bul olunmu\u015f pul v\u0259saitinin itirilm\u0259si riskinin qar\u015f\u0131s\u0131n\u0131 almaq, Az\u0259rbaycan Respublikas\u0131nda maliyy\u0259 v\u0259 bank sisteminin sabitliyini v\u0259 inki\u015faf\u0131n\u0131 t\u0259min etm\u0259kdir.Aqrar S\u0131\u011forta Fondu,Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 Fondu,G\u0259ncl\u0259r Fondu,Az\u0259rbaycan \u0130poteka Fondu89) \u0130lin sonunda b\u00fcdc\u0259d\u0259 qalan art\u0131q v\u0259saitin taleyi nec\u0259 h\u0259ll edilir?\u0130lin sonuna b\u00fct\u00fcn x\u0259zin\u0259 hesablar\u0131n\u0131n qal\u0131qlar\u0131 vahid x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259si k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 v\u0259 (v\u0259 ya) n\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si x\u0259rcl\u0259rinin on ikid\u0259 bir hiss\u0259si h\u0259min il \u00fczr\u0259 bu Qanunun 7-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n x\u0259rcl\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 y\u00f6n\u0259ldilir,qalan v\u0259saitin d\u00f6vl\u0259t b\u00fcdc\u0259sinin neft g\u0259lirl\u0259rinin cari b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259bl\u0259\u011find\u0259n art\u0131q daxil olan hiss\u0259sind\u0259n \u00e7ox olmayan m\u0259bl\u0259\u011fi D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fonduna k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131n yerd\u0259 qalan hiss\u0259si bu Qanunun 19.2-ci madd\u0259sinin \u00fc\u00e7\u00fcnc\u00fc abzas\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada idar\u0259 edilir.90) D\u00f6vl\u0259tin maliyy\u0259 siyas\u0259tinin \u0259sas strateji istiqam\u0259tl\u0259rin\u0259 n\u0259l\u0259ri aid ed\u0259bil\u0259rsiniz?davaml\u0131 inki\u015faf\u0131 v\u0259 stabil iqtisadiyyat\u0131 t\u0259min ed\u0259 bil\u0259c\u0259k \u015f\u0259ffaf v\u0259 r\u0259qab\u0259tqabiliyy\u0259tli bank sisteminin yarad\u0131lmas\u0131;\u00a0maliyy\u0259 bazar\u0131n\u0131n b\u00fct\u00fcn seqmentl\u0259rinin dinamikliyinin t\u0259min edilm\u0259si;\u00a0maliyy\u0259-bank sisteminin tarazl\u0131\u011f\u0131n\u0131 t\u0259min ed\u0259n infrastrukturun yarad\u0131lmas\u0131;\u00a0stabil inki\u015faf\u0131 t\u0259min ed\u0259 bil\u0259c\u0259k parametrl\u0259rin f\u0259aliyy\u0259t v\u0259 n\u0259zar\u0259t mexanizminin t\u0259kmill\u0259\u015fdirilm\u0259si v\u0259 s.s\u0131\u011forta sektorunun yenid\u0259n formala\u015fd\u0131r\u0131lmas\u013191) Qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul fondlar\u0131 hans\u0131lard\u0131r? Maliyy\u0259 m\u00fcxt\u0259lif pul v\u0259saitl\u0259ri fondlar\u0131n\u0131n formala\u015fd\u0131r\u0131lmas\u0131 v\u0259 istifad\u0259si il\u0259 \u0259laq\u0259dar olan iqtisadi m\u00fcnasib\u0259tl\u0259ri \u0259hat\u0259 edir. Bu pul v\u0259saitl\u0259ri fondlar\u0131 m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f v\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f fondlara ayr\u0131l\u0131r.M\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f pul fondlar\u0131 m\u00fc\u0259ssis\u0259l\u0259rin fondlar\u0131d\u0131r. Onlara y\u0131\u011f\u0131m fondu, istehlak v\u0259 ehtiyat fondlar\u0131 daxildir.Y\u0131\u011f\u0131m fondunun v\u0259saitl\u0259ri kapital qoyulu\u015funun maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259v\u0259 s. x\u0259rcl\u0259r\u0259 s\u0259rf edilir.\u0130stehlak fondu z\u0259ruri v\u0259 izafi m\u0259hsulun d\u0259y\u0259ri hesab\u0131na formala\u015f\u0131r.Ehtiyat fondu m\u0259hsulun d\u0259y\u0259ri hesab\u0131na t\u0259\u015fkil olunur. Laz\u0131m olan ehtiyaclar h\u0259min fondun v\u0259saiti hesab\u0131na \u00f6d\u0259nilir.M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul v\u0259saitl\u0259ri fondlar\u0131 d\u00f6vl\u0259t s\u0259viyy\u0259sind\u0259 formala\u015fd\u0131r\u0131l\u0131r. Onlara m\u00fcxt\u0259lif hakimiyy\u0259t orqanlar\u0131n\u0131n b\u00fcdc\u0259l\u0259ri v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondlar daxildir.92) B\u00fcdc\u0259 krediti n\u0259dir?B\u00fcdc\u0259 krediti -- H\u00fcquqi \u015f\u0259xsl\u0259r\u0259 yaxud ba\u015fqa \u00f6lk\u0259l\u0259r\u0259 \u0259v\u0259zsiz yaxud a\u015fa\u011f\u0131 faizl\u0259 v\u0259 qaytar\u0131lma \u015f\u0259rti il\u0259 v\u0259saitl\u0259rin verilm\u0259sini n\u0259z\u0259rd\u0259 tutan b\u00fcdc\u0259 x\u0259rcidir. 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x\u0259rc istiqam\u0259tl\u0259rinin sektorlar aras\u0131nda prioritetl\u0259\u015fdirilm\u0259si;f\u0259aliyy\u0259tin g\u00f6st\u0259ricil\u0259r \u0259sas\u0131nda \u00f6l\u00e7\u00fclm\u0259sini n\u0259z\u0259rd\u0259 tutan n\u0259tic\u0259\u0259sasl\u0131 b\u00fcdc\u0259 t\u0259rtibi mexanizminin t\u0259\u015fkili \u00fc\u00e7\u00fcn z\u0259ruri \u015f\u0259raitin yarad\u0131lmas\u0131.B\u00fcdc\u0259nin t\u0259rtibi prosesi a\u015fa\u011f\u0131dak\u0131 iki ard\u0131c\u0131l m\u0259rh\u0259l\u0259y\u0259 b\u00f6l\u00fcn\u00fcr:b\u00fcdc\u0259 t\u0259rtibinin strateji m\u0259rh\u0259l\u0259si olan OMX\u00c7 m\u0259rh\u0259l\u0259si;texniki v\u0259 ya illik b\u00fcdc\u0259 t\u0259rtibi m\u0259rh\u0259l\u0259si.Bu Qayda yaln\u0131z b\u00fcdc\u0259 t\u0259rtibi prosesinin birinci m\u0259rh\u0259l\u0259sini \u0259hat\u0259 etm\u0259kl\u0259, b\u00fcdc\u0259 t\u0259rtibi prosesind\u0259 OMX\u00c7 s\u0259n\u0259dinin haz\u0131rlanmas\u0131 prosesini m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.\u0130llik b\u00fcdc\u0259 t\u0259rtibini n\u0259z\u0259rd\u0259 tutan ikinci \u2013 texniki m\u0259rh\u0259l\u0259 is\u0259 haz\u0131rda t\u0259tbiq olunan \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 11-ci madd\u0259sin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.OMX\u00c7-nin haz\u0131rlanmas\u0131 prosesi Maliyy\u0259 Nazirliyi t\u0259r\u0259find\u0259n OMX\u00c7-nin haz\u0131rlanmas\u0131 \u00fczr\u0259 t\u0259fsilatl\u0131 t\u0259limatlar\u0131n t\u0259sdiq edil\u0259r\u0259k, fevral ay\u0131n\u0131n 15-d\u0259k b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na g\u00f6nd\u0259rilm\u0259si il\u0259 ba\u015flan\u0131r.95) Yeni siyas\u0259t t\u0259\u015f\u0259bb\u00fcsl\u0259ri lahiy\u0259sinin \u00fcst\u00fcnl\u00fckl\u0259ri hans\u0131lard\u0131r?Yeni siyas\u0259t t\u0259\u015f\u0259bb\u00fcs\u00fc (YST) \u2013 n\u00f6vb\u0259ti il v\u0259\u00a0sonrak\u0131 \u00fc\u00e7 il\u0259\u00a0icmal 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edilmi\u015f strategiyaya uy\u011fun olaraq t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n t\u0259klif edil\u0259n yeni f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259\u00a0m\u00fc\u0259yy\u0259n edilmi\u015f strategiyaya uy\u011fun olaraq t\u0259klif edil\u0259n yeni m\u0259qs\u0259dli proqram v\u0259\u00a0t\u0259dbirl\u0259r \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan cari v\u0259\u00a0\u0259sasl\u0131 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259\u00a0n\u0259z\u0259rd\u0259\u00a0tutulmu\u015f f\u0259aliyy\u0259tl\u0259r \u00fc\u00e7\u00fcn b\u00fcdc\u0259\u00a0x\u0259rcl\u0259rinin iqtisadi t\u0259snifat\u0131n\u0131n 310000-ci \u201cQeyri-maliyy\u0259\u00a0aktivl\u0259ri\u201d b\u00f6lm\u0259si \u00fczr\u0259\u00a0qanunvericiliyin t\u0259l\u0259bl\u0259ri 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t\u0259\u015fkilatlar\u0131n\u0131n Az\u0259rbaycan Respublikas\u0131 Prezidentinin aktlar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f q\u0131sa v\u0259 ortam\u00fcdd\u0259tli d\u00f6vrd\u0259 h\u0259d\u0259fl\u0259rini v\u0259 h\u0259min h\u0259d\u0259fl\u0259rin h\u0259yata ke\u00e7irilm\u0259si t\u0259dbirl\u0259rini, o c\u00fcml\u0259d\u0259n maliyy\u0259l\u0259\u015fm\u0259 m\u0259nb\u0259l\u0259rini n\u0259z\u0259rd\u0259 tutan s\u0259n\u0259d;ortam\u00fcdd\u0259tli d\u00f6vr \u2013 n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il;t\u0259dbir \u2013 strateji planda m\u00fc\u0259yy\u0259n edilmi\u015f h\u0259d\u0259f v\u0259 m\u0259qs\u0259dl\u0259r\u0259 nail olunmas\u0131na istiqam\u0259tl\u0259ndirilmi\u015f bir-biri il\u0259 \u0259laq\u0259li i\u015fl\u0259rin m\u0259cmus % u.99) Orta m\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259sinin \u0259sas m\u0259qs\u0259dl\u0259ri hans\u0131lard\u0131r?makroiqtisadi sabitlik v\u0259 dayan\u0131ql\u0131 iqtisadi art\u0131m \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan m\u0259cmu fiskal intizam\u0131n g\u00fccl\u0259ndirilm\u0259si;dayan\u0131ql\u0131 fiskal \u00e7\u0259r\u00e7iv\u0259y\u0259 \u0259saslanan \u00e7oxillik resurs z\u0259rfi daxilind\u0259 x\u0259rc istiqam\u0259tl\u0259rinin sektorlar aras\u0131nda prioritetl\u0259\u015fdirilm\u0259si;f\u0259aliyy\u0259tin g\u00f6st\u0259ricil\u0259r \u0259sas\u0131nda \u00f6l\u00e7\u00fclm\u0259sini n\u0259z\u0259rd\u0259 tutan n\u0259tic\u0259\u0259sasl\u0131 b\u00fcdc\u0259 t\u0259rtibi mexanizminin t\u0259\u015fkili \u00fc\u00e7\u00fcn z\u0259ruri \u015f\u0259raitin yarad\u0131lmas\u0131.100) Orta m\u00fcdd\u0259tli resusrs z\u0259rfi n\u0259 dem\u0259kdir?ortam\u00fcdd\u0259tli resurs z\u0259rfi \u2013 n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il \u00fc\u00e7\u00fcn icmal b\u00fcdc\u0259nin v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin hesablanm\u0131\u015f g\u0259lir v\u0259 daxilolmalar\u0131n\u0131n m\u0259cmusu;","og_url":"https:\/\/yusif.az\/main\/?p=6430","og_site_name":"www.YUSIF.az","article_published_time":"2022-11-28T06:52:53+00:00","article_modified_time":"2022-11-29T06:36:43+00:00","og_image":[{"width":1000,"height":666,"url":"https:\/\/yusif.az\/main\/wp-content\/uploads\/2022\/11\/5f18900137fc0-Qv1b0kc562dG1OH-1.jpg","type":"image\/jpeg"}],"author":"auto61","twitter_card":"summary_large_image","twitter_misc":{"Written by":"auto61","Est. reading time":"41 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/yusif.az\/main\/?p=6430#article","isPartOf":{"@id":"https:\/\/yusif.az\/main\/?p=6430"},"author":{"name":"auto61","@id":"https:\/\/yusif.az\/main\/#\/schema\/person\/904da2c1a1bbe7e501df95c2bc38d146"},"headline":"D\u00f6vl\u0259t Qullu\u011fu-Maliyy\u0259 Nazirliyi M\u00fcsahib\u0259sind\u0259 Veril\u0259n Suallar v\u0259 Cavablar\u0131","datePublished":"2022-11-28T06:52:53+00:00","dateModified":"2022-11-29T06:36:43+00:00","mainEntityOfPage":{"@id":"https:\/\/yusif.az\/main\/?p=6430"},"wordCount":16163,"publisher":{"@id":"https:\/\/yusif.az\/main\/#\/schema\/person\/904da2c1a1bbe7e501df95c2bc38d146"},"image":{"@id":"https:\/\/yusif.az\/main\/?p=6430#primaryimage"},"thumbnailUrl":"https:\/\/yusif.az\/main\/wp-content\/uploads\/2022\/11\/5f18900137fc0-Qv1b0kc562dG1OH-1.jpg","articleSection":["D\u00f6vl\u0259t Qullu\u011fu","Qanunvericilik"],"inLanguage":"az"},{"@type":"WebPage","@id":"https:\/\/yusif.az\/main\/?p=6430","url":"https:\/\/yusif.az\/main\/?p=6430","name":"D\u00f6vl\u0259t Qullu\u011fu-Maliyy\u0259 Nazirliyi M\u00fcsahib\u0259sind\u0259 Veril\u0259n Suallar v\u0259 Cavablar\u0131 - www.YUSIF.az Qanunvericilik","isPartOf":{"@id":"https:\/\/yusif.az\/main\/#website"},"primaryImageOfPage":{"@id":"https:\/\/yusif.az\/main\/?p=6430#primaryimage"},"image":{"@id":"https:\/\/yusif.az\/main\/?p=6430#primaryimage"},"thumbnailUrl":"https:\/\/yusif.az\/main\/wp-content\/uploads\/2022\/11\/5f18900137fc0-Qv1b0kc562dG1OH-1.jpg","datePublished":"2022-11-28T06:52:53+00:00","dateModified":"2022-11-29T06:36:43+00:00","description":"MAL\u0130YY\u018f NAZ\u0130RL\u0130Y\u01301) Maliyy\u0259 Nazirliyinin f\u0259aliyy\u0259t istiqam\u0259tl\u0259ri hans\u0131lard\u0131r?2) Maliyy\u0259 Nazirliyi n\u0259 vaxt yarad\u0131l\u0131b v\u0259 ilk maliyy\u0259 naziri kim olmu\u015fdur?(AXC d\u00f6vr\u00fcnd\u0259)\u00d6lk\u0259nin maliyy\u0259 sisteminin t\u0259\u015fkilin\u0259 v\u0259 t\u0259nziml\u0259nm\u0259sin\u0259 bilavasit\u0259 r\u0259hb\u0259rlik ed\u0259n hakimiyy\u0259t orqan\u0131.1918-ci il may\u0131n 28-d\u0259 Az\u0259rbaycan Milli \u015eurasn\u0131n q\u0259rar\u0131 il\u0259\u00a0F\u0259t\u0259li Xan Xoyski\u00a0t\u0259r\u0259f\u0131nd\u0259n\u00a0Tiflisd\u0259\u00a0yarad\u0131lm\u0131\u015f 1-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 ilk maliyy\u0259 naziri v\u0259 xalq maarifi naziri v\u0259zif\u0259l\u0259rinin icras\u0131\u00a0N\u0259sib b\u0259y Yusifb\u0259yliy\u0259\u00a0tap\u015f\u0131r\u0131lm\u0131\u015fd\u0131. H\u0259min il iyunun 17-d\u0259\u00a0F.X.Xoyskinin\u00a0G\u0259nc\u0259d\u0259\u00a0t\u0259\u015fkil etdiyi 2-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 maliyy\u0259 naziri v\u0259zif\u0259sin\u0259\u00a0\u018fbd\u00fcl\u0259li b\u0259y \u018fmircanov\u00a0t\u0259yin olunmu\u015fdu. 1918-ci ilin sentyabr\u0131nda\u00a0Qafqaz \u0130slam Ordusu\u00a0Bak\u0131n\u0131 azad etdikd\u0259n v\u0259 Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti h\u00f6kum\u0259ti Bak\u0131ya k\u00f6\u00e7d\u00fckd\u0259n sonra oktyabr\u0131n 6-da F.X.Xoyskinin 2-ci h\u00f6kum\u0259t kabin\u0259sind\u0259 d\u0259yi\u015fiklikl\u0259r edil\u0259rk\u0259n maliyy\u0259 naziri v\u0259zif\u0259si\u00a0M\u0259mm\u0259d H\u0259s\u0259n Hac\u0131nskiy\u0259\u00a0tap\u015f\u0131r\u0131ld\u0131. Az\u0259rbaycan Xalq C\u00fcmhuriyy\u0259ti Parlamenti yarad\u0131ld\u0131qdan (1918, dekabr) sonra F.X.Xoyskinin dekabr\u0131n 26-da Parlamentin tap\u015f\u0131r\u0131\u011f\u0131 il\u0259 t\u0259\u015fkil etdiyi\u00a03-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0maliyy\u0259 naziri v\u0259zif\u0259sini\u00a0Slavyan-Rus C\u0259miyy\u0259tind\u0259n\u00a0olan \u0130.Protasov tutdu. F.X.Xoyskinin kabin\u0259si istefa verdikd\u0259n sonra 1919-cu il aprelin 14-d\u0259 N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a04-c\u00fc h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0bu v\u0259zif\u0259y\u0259 \u018flia\u011fa H\u0259s\u0259nov, 1919-cu ilin dekabr\u0131n 24-d\u0259 N.Yusifb\u0259ylinin t\u0259\u015fkil etdiyi\u00a0be\u015finci h\u00f6kum\u0259t kabin\u0259sind\u0259\u00a0is\u0259\u00a0R\u0259\u015fid b\u0259y Qaplanov\u00a0t\u0259yin olundular.3) Maliyy\u0259 Nazirliyinin yeni esasnam\u0259si n\u0259 vaxt q\u0259bul edilmi\u015fdir?9 fevral 20094) Haz\u0131rda maliyy\u0259 naziri v\u0259 onun birinci m\u00fcavini kimdir?Samir \u015e\u0259rifov, Az\u0259r Bayramov5) Maliyy\u0259 Nazirliyinin t\u0259rkibin\u0259 daxil olan struktur vahidl\u0259ri hans\u0131lard\u0131r?6) Maliyy\u0259 Nazirliyinin v\u0259zif\u0259l\u0259rini say\u0131n.7) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?- 01 yanvar-31 dekabr8) D\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131n\u0131 nazirliyin hans\u0131 orqan\u0131 h\u0259yata ke\u00e7irir?B\u00fcdc\u0259nin icras\u0131, kassa icras\u0131 (budget execution)\u00a0\u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin kassa icras\u0131 Maliyy\u0259 Nazirliyinin tabeliyind\u0259ki D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131q agentliyi vasit\u0259sil\u0259 h\u0259yata ke\u00e7irilir.D\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131n\u0131n \u00f6hd\u0259sind\u0259 olan na\u011fd pul v\u0259saiti onun m\u00fcv\u0259kkil banklardak\u0131 vahid hesab\u0131nda saxlan\u0131l\u0131r.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n idar\u0259 edilm\u0259sinin v\u0259 bu hesabdan v\u0259saitin silinm\u0259sin\u0259 s\u0259r\u0259ncam verilm\u0259sinin m\u00fcst\u0259sna s\u0259lahiyy\u0259ti d\u00f6vl\u0259t x\u0259zin\u0259darl\u0131\u011f\u0131na m\u0259xsusdur.\u00a0\u00a0B\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131 \u0259ld\u0259 etdikl\u0259ri b\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar g\u0259lirl\u0259ri tam h\u0259cmd\u0259 v\u0259 vaxt\u0131nda vahid x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcrm\u0259lidirl\u0259r. D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabat hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 25-d\u0259k t\u0259rtib olunur v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na t\u0259qdim edilir.9) B\u00fcdc\u0259 k\u0259siri n\u0259dir v\u0259 onun aradan qald\u0131r\u0131lmas\u0131 yollar\u0131 hans\u0131lard\u0131r?B\u00fcdc\u0259 k\u0259siri \u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lir v\u0259 x\u0259rcl\u0259rinin m\u0259nfi saldosudur.B\u00fcdc\u0259 k\u0259sirinin s\u0259b\u0259bl\u0259ri a\u015fa\u011f\u0131dak\u0131lar ola bil\u0259r:\u00a0\u2013 d\u00f6vl\u0259t x\u0259rcl\u0259rinin artmas\u0131 \u2013 h\u0259m planla\u015fd\u0131r\u0131lm\u0131\u015f, m\u0259s\u0259l\u0259n, iqtisadiyyat\u0131n modernizasiyas\u0131, milli proqramlar\u0131n h\u0259yata ke\u00e7irilm\u0259si v\u0259 s., h\u0259m d\u0259 f\u00f6vq\u0259l: t\u0259bii f\u0259lak\u0259tl\u0259r, m\u00fcharib\u0259l\u0259r v\u0259 s.;\u2013 iqtisadi b\u00f6hran, t\u0259n\u0259zz\u00fcl, ixrac olunan mallar\u0131n, m\u0259s\u0259l\u0259n, xammal, el\u0259c\u0259 d\u0259 elektronika v\u0259 s. qiym\u0259tl\u0259rinin d\u00fc\u015fm\u0259si s\u0259b\u0259bind\u0259n d\u00f6vl\u0259t g\u0259lirl\u0259rinin azalmas\u0131;\u00a0\u2013 d\u00f6vl\u0259t siyas\u0259tinin v\u0259 maliyy\u0259 sisteminin \u00a0effektiv olmamas\u0131.A\u015fa\u011f\u0131 vergi, k\u00f6lg\u0259 bazar\u0131n y\u00fcks\u0259li\u015fi. \u00a0\u2013 y\u00fcks\u0259k b\u00fcdc\u0259 x\u0259rcl\u0259ri, d\u00f6vl\u0259t sektorunda r\u00fc\u015fv\u0259txorluq;\u00a0\u2013 vergi siyas\u0259tinin effektiv olmamas\u0131, n\u0259tic\u0259d\u0259 iqtisadiyyatda k\u00f6lg\u0259 sektorunun artmas\u0131;b\u00fcdc\u0259 k\u0259siri il\u0259 v\u0259sait \u00e7at\u0131\u015fmazl\u0131\u011f\u0131 anlay\u0131\u015flar\u0131 eyni deyil. Bir qayda olaraq, real b\u00fcdc\u0259 k\u0259siri planla\u015fd\u0131rma xarakteri da\u015f\u0131y\u0131r: onun maksimal parametrl\u0259ri q\u0259bul edilir v\u0259 t\u0259sdiq olunur;B\u00fcdc\u0259 k\u0259sirini azaltma\u011f\u0131n bir ne\u00e7\u0259 \u00fcsulu var.\u00a0Birincisi,\u00a0pullar\u0131n emissiyas\u0131 yolu il\u0259. Bu, inflyasiyaya, y\u0259ni d\u00f6vriyy\u0259d\u0259ki pulun d\u0259y\u0259rsizl\u0259\u015fm\u0259sin\u0259 v\u0259 milli valyutaya inam\u0131n azalmas\u0131na g\u0259tirib \u00e7\u0131xar\u0131r.\u0130kincisi,\u00a0\u0259lav\u0259 vergil\u0259rin t\u0259tbiqi, o c\u00fcml\u0259d\u0259n \u0259halinin m\u00fc\u0259yy\u0259n t\u0259b\u0259q\u0259l\u0259ri (\u201cvarl\u0131lar \u00fc\u00e7\u00fcn vergi\u201d), \u015firk\u0259tl\u0259rin m\u00fc\u0259yy\u0259n f\u0259aliyy\u0259tl\u0259ri \u00fc\u00e7\u00fcn (siqaret istehsal\u0131) v\u0259 s.\u00dc\u00e7\u00fcnc\u00fcs\u00fc,\u00a0b\u00fcdc\u0259 sekvestrasiyas\u0131 \u2013 x\u0259rcl\u0259rin azald\u0131lmas\u0131. Lakin burada da ehtiyatl\u0131 olmaq laz\u0131md\u0131r: m\u0259s\u0259l\u0259n, sosial sektorda bu metod c\u0259miyy\u0259td\u0259 g\u0259rginliyin artmas\u0131na s\u0259b\u0259b ola bil\u0259r.B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn h\u0259m daxili, h\u0259m d\u0259 xarici borclardan istifad\u0259 edil\u0259 bil\u0259r, bunun \u00fc\u00e7\u00fcn maliyy\u0259 bazar\u0131na d\u00f6vl\u0259t\u0259 m\u0259xsus olan qiym\u0259tli ka\u011f\u0131zlar burax\u0131l\u0131r. Bundan \u0259lav\u0259, g\u0259lir madd\u0259l\u0259rind\u0259n biri kimi d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n sat\u0131lmas\u0131 da \u00e7\u0131x\u0131\u015f ed\u0259 bil\u0259r: qiym\u0259tli metal v\u0259 da\u015f ehtiyatlar\u0131, torpaq v\u0259 t\u0259bii s\u0259rv\u0259tl\u0259r, habel\u0259 d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rinin \u00f6z\u0259ll\u0259\u015fdirilm\u0259si.\u00a010) B\u00fcdc\u0259 g\u0259lirl\u0259ri hans\u0131 m\u0259nb\u0259l\u0259rd\u0259n maliyy\u0259l\u0259\u015fir?9.1.1. d\u00f6vl\u0259t vergil\u0259ri;9.1.2. qrantlar;9.1.3 dig\u0259r g\u0259lirl\u0259r;9.1.4. daxili v\u0259 xarici m\u0259nb\u0259l\u0259rd\u0259n al\u0131nan qrantlar v\u0259 transfertl\u0259r;9.1.5. Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259n edil\u0259n dig\u0259r daxilolmalar.11) B\u00fcdc\u0259 t\u0259rtibi prosesind\u0259 i\u015ftirak ed\u0259n t\u0259\u015fkilatlar hans\u0131lard\u0131r?M\u0259rk\u0259zi v\u0259 yerli icra hakimiyy\u0259ti orqanlar\u0131 v\u0259 onlar\u0131n struktur b\u00f6lm\u0259l\u0259ri,b\u00fcdc\u0259 g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n orqanlar,d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n v\u0259 (v\u0259 ya) maliyy\u0259 yard\u0131m\u0131 alan t\u0259\u015fkilatlar,b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 v\u0259 vergi \u00f6d\u0259yicil\u0259ri,z\u0259rur\u0259t yarand\u0131qda, b\u0259l\u0259diyy\u0259l\u0259r.12) Sekvestr hans\u0131 x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 t\u0259tbiq edil\u0259 bilm\u0259z?13) B\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 hans\u0131lard\u0131r?D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondu;\u018fhalinin M\u0259\u015f\u011fullu\u011funa K\u00f6m\u0259k Fondu v\u0259\u018flill\u0259rin Sosial M\u00fcdafi\u0259 Fondu.D\u00f6vl\u0259t Yol Fondu,Sahibkarl\u0131\u011fa K\u00f6m\u0259k Milli Fondu,Neft Fondu,T\u0259bi\u0259ti M\u00fchafiz\u0259 Ehtiyat Fondu,Me\u015f\u0259l\u0259rin Qorunub Saxlan\u0131lmas\u0131 v\u0259 T\u0259krar \u0130stehsal\u0131 Fondu14) \u00dcmumi daxili m\u0259hsul v\u0259 \u00fcmumi milli m\u0259hsulun ingilis dilind\u0259 adlar\u0131 birne\u00e7\u0259 d\u0259f\u0259 m\u00fcsahib\u0259d\u0259 soru\u015fulub.15) M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259saitl\u0259ri hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunabilm\u0259z?M\u0259qs\u0259dli b\u00fcdc\u0259 fondlar\u0131n\u0131n v\u0259saiti t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 olunmal\u0131d\u0131r v\u0259 onlar\u0131n ba\u015fqa m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259nm\u0259sin\u0259 yol verilmir.H\u0259min v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 v\u0259zif\u0259li \u015f\u0259xsl\u0259r Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.16) B\u00fcdc\u0259nin haz\u0131rlanmas\u0131ndan t\u0259sdiq olunmas\u0131na q\u0259d\u0259r ged\u0259n prosesinard\u0131c\u0131ll\u0131\u011f\u0131n\u0131 m\u00fctl\u0259q \u0259zb\u0259rl\u0259yin. Bu sual b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir.17) B\u00fcdc\u0259ni hans\u0131 d\u00f6vl\u0259t orqan\u0131 t\u0259sdiq edir?N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanun layih\u0259si ona \u0259lav\u0259 edilmi\u015f dig\u0259r s\u0259n\u0259dl\u0259rl\u0259 birlikd\u0259 cari ilin oktyabr ay\u0131n\u0131n 15-d\u0259n gec olmayaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndin\u0259 uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin m\u00fczakir\u0259sin\u0259 v\u0259 t\u0259sdiqin\u0259 t\u0259qdim edilir.18) B\u00fcdc\u0259d\u0259 t\u0259sdiq olunan ay\u0131rmalar n\u0259dir v\u0259 bu ay\u0131rmalar hans\u0131 x\u0259rcl\u0259rinmaliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 s\u0259rf edilir?qanunvericilikl\u0259 t\u0259sdiq olunan v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259rd\u0259 madd\u0259l\u0259r \u00fczr\u0259 x\u0259rcl\u0259n\u0259 bil\u0259c\u0259k v\u0259saitin yuxar\u0131 h\u0259ddi;H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259rin \u0259n y\u00fcks\u0259k h\u0259ddini g\u00f6st\u0259rir. \u0130l \u0259rzind\u0259 faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, h\u0259min h\u0259dd\u0259n \u00e7ox ola bilm\u0259z.19) Yerli b\u00fcdc\u0259 n\u0259dir v\u0259 nec\u0259 t\u0259sdiq edilir?Yerli b\u00fcdc\u0259 b\u0259l\u0259diyy\u0259 statusuna uy\u011fun olaraq \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 prinsipl\u0259rini realla\u015fd\u0131rmaq, b\u0259l\u0259diyy\u0259l\u0259rin Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiyas\u0131 v\u0259 qanunlar\u0131 il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f s\u0259lahiyy\u0259tl\u0259rini h\u0259yata ke\u00e7irm\u0259k \u00fc\u00e7\u00fcn formala\u015fan v\u0259 istifad\u0259 olunan maliyy\u0259 v\u0259saitidir.Yerli b\u00fcdc\u0259nin t\u0259rtibi v\u0259 icras\u0131 b\u00fcdc\u0259 sisteminin qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f \u00fcmumi prinsipl\u0259ri \u0259sas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131nda t\u0259tbiq olunan b\u00fcdc\u0259 t\u0259snifat\u0131na uy\u011fun olaraq h\u0259yata ke\u00e7irilir.Yerli b\u00fcdc\u0259nin m\u00fcst\u0259qilliyi\u00f6z m\u0259daxil m\u0259nb\u0259l\u0259rinin v\u0259b\u0259l\u0259diyy\u0259nin yerli b\u00fcdc\u0259 v\u0259saitin\u0259 s\u0259r\u0259ncam verm\u0259k bar\u0259d\u0259 m\u00fcst\u0259sna h\u00fcququnun olmas\u0131 il\u0259 t\u0259min edilir.B\u0259l\u0259diyy\u0259l\u0259rin m\u00fcraci\u0259ti v\u0259 qanunvericilikl\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f hallar istisna olmaqla, qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259rin b\u00fcdc\u0259 f\u0259aliyy\u0259tin\u0259 m\u00fcdaxil\u0259sin\u0259 yol verilmir.B\u0259l\u0259diyy\u0259l\u0259r maliyy\u0259 ilinin sonuna b\u00fcdc\u0259d\u0259 \u0259m\u0259l\u0259 g\u0259lmi\u015f s\u0259rb\u0259st maliyy\u0259 qal\u0131qlar\u0131na m\u00fcst\u0259qil s\u0259r\u0259ncam verirl\u0259r.B\u0259l\u0259diyy\u0259l\u0259r yerli b\u00fcdc\u0259l\u0259rin t\u0259rtibind\u0259, t\u0259sdiqind\u0259 v\u0259 icras\u0131nda m\u00fcst\u0259qildirl\u0259r.20) Sosial demoqrafik \u0259hali qruplar\u0131 n\u0259dir v\u0259 bu qrupa hans\u0131 \u0259hali kateqoriyas\u0131aid edilir?\u2013 ya\u015f-cins \u0259lam\u0259tl\u0259rin\u0259, sosial v\u0259ziyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259\u00a0f\u0259rql\u0259n\u0259n \u0259hali qruplar\u0131 (\u0259m\u0259k qabiliyy\u0259tli \u0259hali, pensiya\u00e7\u0131lar, \u0259lill\u0259r, u\u015faqlar v\u0259 s.).21) Az\u0259rbaycan Respublikas\u0131n\u0131n hans\u0131 ehtiyat fondlar\u0131 var?D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sind\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259rd\u0259 n\u0259z\u0259rd\u0259 tutulmayan x\u0259rcl\u0259r,habel\u0259 d\u00f6vl\u0259t v\u0259 yerli \u0259h\u0259miyy\u0259tli t\u0259dbirl\u0259rin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Az\u0259rbaycan Respublikas\u0131 Prezidentinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131 b\u00fcdc\u0259sinin v\u0259 yerli b\u00fcdc\u0259l\u0259rin m\u0259bl\u0259\u011fi m\u00fc\u0259yy\u0259n edil\u0259n ehtiyat fondlar\u0131 yarad\u0131la bil\u0259r.Reserve fund - Kommersiya banklar\u0131n\u0131n m\u0259cburi qaydada yarad\u0131lan v\u0259 bir qayda olaraq m\u00fc\u0259yy\u0259n edilmi\u015f normativl\u0259r \u0259sas\u0131nda il \u0259rzind\u0259, yaxud illik m\u00fchasibat hesabat\u0131 bank\u0131n t\u0259sis\u00e7il\u0259rinin (pay\u00e7\u0131lar\u0131n\u0131n) \u00fcmumi y\u0131\u011f\u0131nca\u011f\u0131 t\u0259r\u0259\ufb01nd\u0259n t\u0259sdiq edildikd\u0259n sonra m\u0259nf\u0259\u0259td\u0259n ay\u0131rmalar hesab\u0131na yaranan fonddur.D\u00f6vl\u0259t b\u00fcdc\u0259sinin Ehtiyat Fondunun v\u0259saitind\u0259n istifad\u0259 qaydalar\u0131 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin Ehtiyat Fondundan istifad\u0259 qaydalar\u0131 Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131,yerli b\u00fcdc\u0259l\u0259rin ehtiyat fondlar\u0131n\u0131n v\u0259saitl\u0259rind\u0259n istifad\u0259 qaydalar\u0131 is\u0259 b\u0259l\u0259diyy\u0259l\u0259r t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilir.D\u00f6vl\u0259t B\u00fcdc\u0259sinin Ehtiyat FonduA.R.Prezidentinin Ehtiyat Fondu22) D\u00f6vl\u0259t b\u00fcdc\u0259sinin ehtiyat fondu il\u0259 prezdentin ehtiyat fondunun v\u0259saitl\u0259rid\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin ne\u00e7\u0259 faizi miqdar\u0131nda t\u0259\u015fkil edil\u0259 bil\u0259r? Bu sualda b\u00fct\u00fcn m\u00fcsahib\u0259l\u0259rd\u0259 verilir. \u00dcmumiyy\u0259tl\u0259, ehtiyat fondlar\u0131 haqq\u0131ndayax\u015f\u0131 oxuyun.D\u00f6vl\u0259t b\u00fcdc\u0259sinin Ehtiyat Fondunun v\u0259saitinin h\u0259cmi d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin 5 faizind\u0259n art\u0131q olmamaqla, \u0259vv\u0259lki ild\u0259 bu Fondun x\u0259rcinin faktiki icras\u0131 n\u0259z\u0259r\u0259 al\u0131nmaqla m\u00fc\u0259yy\u0259n edilir.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saitinin h\u0259cmi d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin 2 faizind\u0259n \u00e7ox olmamaqla m\u00fc\u0259yy\u0259n edilir. Bu Fondun v\u0259saiti \u00f6lk\u0259nin sosial-iqtisadi h\u0259yat\u0131nda m\u00fch\u00fcm \u0259h\u0259miyy\u0259t k\u0259sb ed\u0259n t\u0259dbirl\u0259r\u0259 y\u00f6n\u0259ldilir.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saiti \u00f6lk\u0259d\u0259 se\u00e7kil\u0259rin v\u0259 referendumlar\u0131n ke\u00e7irilm\u0259sin\u0259, habel\u0259 Az\u0259rbaycan Respublikas\u0131 Prezidentinin f\u0259aliyy\u0259tinin t\u0259bli\u011fi m\u0259qs\u0259dil\u0259 x\u0259rcl\u0259n\u0259 bilm\u0259z.Az\u0259rbaycan Respublikas\u0131 Prezidentinin Ehtiyat Fondunun v\u0259saiti m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n s\u0259r\u0259ncamlar\u0131 il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 istifad\u0259 olunur.23) D\u00f6vl\u0259t b\u00fcdc\u0259sinin x\u0259rcl\u0259rin\u0259 hans\u0131 x\u0259rcl\u0259r daxildir?.cari x\u0259rcl\u0259r,o c\u00fcml\u0259d\u0259n \u0259m\u0259k haqq\u0131, \u0259m\u0259k haqq\u0131na \u00fcst\u0259lik,pensiya v\u0259 ba\u015fqa sosial m\u00fcavin\u0259tl\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r,mallar\u0131n sat\u0131n al\u0131nmas\u0131 v\u0259 ba\u015fqa xidm\u0259tl\u0259r \u00fczr\u0259 x\u0259rcl\u0259r,faiz \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r,qrantlar, subsidiyalar v\u0259 cari k\u00f6\u00e7\u00fcrm\u0259l\u0259r;10.1.2.\u0259sasl\u0131 x\u0259rcl\u0259r,o c\u00fcml\u0259d\u0259n \u0259sas v\u0259saitl\u0259rin al\u0131nmas\u0131,kapital qoyulu\u015flar\u0131 v\u0259 s\u0259hml\u0259rin al\u0131nmas\u0131;10.1.3.kreditl\u0259r \u00fczr\u0259 borclara,faizl\u0259r\u0259 xidm\u0259t x\u0259rcl\u0259ri v\u0259 layih\u0259l\u0259rd\u0259 pay i\u015ftirak\u0131.10.2. B\u00fcdc\u0259 x\u0259rcl\u0259ri m\u00fcvafiq b\u00fcdc\u0259 t\u0259snifat\u0131na uy\u011fun olaraq t\u0259sdiq olunmu\u015f b\u00fcdc\u0259 ay\u0131rmalar\u0131 h\u0259ddind\u0259 cari, investisiya, innovasiya v\u0259 dig\u0259r x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 y\u00f6n\u0259ldilir.10.3. H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar h\u0259min m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259rin \u0259n y\u00fcks\u0259k h\u0259ddini g\u00f6st\u0259rir. \u0130l \u0259rzind\u0259 faktiki x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi, bu Qanunun 18.4-c\u00fc v\u0259 19.6-c\u0131 madd\u0259l\u0259rind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, h\u0259min h\u0259dd\u0259n \u00e7ox ola bilm\u0259z.10.4. H\u0259r ilin d\u00f6vl\u0259t b\u00fcdc\u0259si \u00fczr\u0259 t\u0259sdiq edilmi\u015f ay\u0131rmalar\u0131n icra m\u00fcdd\u0259ti , bu Qanunun 6.6-c\u0131 madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan hallar istisna olmaqla, b\u00fcdc\u0259 ilinin sonunda ba\u015fa \u00e7at\u0131r.24) D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259rinin icras\u0131n\u0131 t\u0259min ed\u0259n d\u00f6vl\u0259t orqanlar\u0131hans\u0131lard\u0131r?25) D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n hans\u0131 hallarda v\u0259 nec\u0259 bax\u0131l\u0131r?23.1. D\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259ri aras\u0131nda tarazl\u0131\u011f\u0131n t\u0259min olunmas\u0131 onun t\u0259rtibinin v\u0259 icras\u0131n\u0131n, h\u0259m\u00e7inin g\u0259lir v\u0259 x\u0259rcl\u0259rin m\u0259bl\u0259\u011finin d\u0259yi\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131n\u0131n m\u00fch\u00fcm \u015f\u0259rtidir.23.2. D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 prosesind\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 z\u0259rur\u0259ti yarand\u0131qda v\u0259 bu z\u0259rur\u0259tin cari il \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin t\u0259rtibi v\u0259 t\u0259sdiqi zaman\u0131 n\u0259z\u0259r\u0259 al\u0131nmas\u0131 m\u00fcmk\u00fcn olmam\u0131\u015fd\u0131rsa, qanunvericilik t\u0259\u015f\u0259bb\u00fcs\u00fc qaydas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndi n\u0259z\u0259r\u0259 al\u0131nmaqla cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi qar\u015f\u0131s\u0131nda m\u0259s\u0259l\u0259 qald\u0131r\u0131la bil\u0259r.26) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 hesabatlara hans\u0131 d\u00f6vl\u0259t orqan\u0131 r\u0259y verir?Az\u0259rbaycan Respublikas\u0131 Hesablama Palatas\u0131 \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 illik hesabatlara v\u0259 m\u00fcvafiq qanun layih\u0259l\u0259rin\u0259 dair r\u0259y verir.27) B\u00fcdc\u0259 ssudalar\u0131 n\u0259dir v\u0259 hans\u0131 m\u00fcdd\u0259t\u0259 verilir?b\u00fcdc\u0259 ssudalar\u0131 \u2013 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, yerli b\u00fcdc\u0259l\u0259r\u0259, b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na, d\u00f6vl\u0259t ad\u0131ndan yarad\u0131lan publik h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259 yard\u0131m\u0131 alan dig\u0259r h\u00fcquqi \u015f\u0259xsl\u0259r\u0259, yerli b\u00fcdc\u0259l\u0259rd\u0259n b\u0259l\u0259diyy\u0259 t\u0259\u015fkilatlar\u0131na b\u00fcdc\u0259 ili \u0259rzind\u0259 veril\u0259n v\u0259 \u0259n geci verildiyi b\u00fcdc\u0259 ilinin sonunad\u0259k qaytar\u0131lmal\u0131 olan maliyy\u0259 v\u0259saiti;b\u00fcdc\u0259 ssudalar\u0131n\u0131n verilm\u0259sind\u0259 \u0259sas m\u0259qs\u0259d q\u0131sam\u00fcdd\u0259tli na\u011fd v\u0259sait \u00e7at\u0131\u015fmazl\u0131\u011f\u0131n\u0131n aradan qald\u0131r\u0131lmas\u0131d\u0131r v\u0259 bu al\u0259td\u0259n \u0259sas\u0259n b\u00fcdc\u0259 sistemi daxilind\u0259, x\u00fcsusil\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 m\u00fcnasib\u0259td\u0259 istifad\u0259 edilir.28) Dotasiya n\u0259dir v\u0259 n\u0259 m\u0259qs\u0259dl\u0259 verilir?dotasiya - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 onlar\u0131n g\u0259lir v\u0259 x\u0259rcl\u0259rini t\u0259nziml\u0259m\u0259k m\u0259qs\u0259di il\u0259 \u0259v\u0259zsiz veril\u0259n maliyy\u0259 v\u0259saiti;subvensiya - m\u0259qs\u0259dli maliyy\u0259l\u0259\u015fdirm\u0259nin h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 veril\u0259n, lakin h\u0259min m\u0259qs\u0259d \u00fc\u00e7\u00fcn v\u0259 ya m\u00fc\u0259yy\u0259n edilmi\u015f m\u00fcdd\u0259td\u0259 istifad\u0259 edilm\u0259dikd\u0259 geri qaytar\u0131lan maliyy\u0259 v\u0259saiti;subsidiya - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259, yerli b\u00fcdc\u0259l\u0259r\u0259 v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 \u0259v\u0259zsiz veril\u0259n maliyy\u0259 v\u0259saiti;Subsidiya v\u0259 subvensiya \u2013 maliyy\u0259 b\u00fcdc\u0259si hesab\u0131na edil\u0259n yard\u0131mlard\u0131r. Bu terminl\u0259r d\u00f6vl\u0259t maliyy\u0259l\u0259\u015fm\u0259sin\u0259 aid edilir v\u0259 bir institutun b\u00fcdc\u0259sind\u0259n \u00a0dig\u0259rin\u0259 transfertl\u0259ri ifad\u0259 edir.Subsidiya \u2013\u00a0v\u0259t\u0259nda\u015flara maddi yard\u0131m m\u0259qs\u0259dil\u0259 veril\u0259n pul miqdar\u0131d\u0131r. Bu halda bir institudan m\u00fc\u0259yy\u0259n m\u0259qs\u0259di realiz\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 m\u0259bl\u0259\u011f ayr\u0131l\u0131r. M\u0259s\u0259l\u0259n, cavan ail\u0259l\u0259rin m\u0259nzil \u0259ld\u0259 etm\u0259si \u00fc\u00e7\u00fcn, q\u0259bul olunmu\u015f proqram \u00fcz\u0259rind\u0259n subsidiya ayr\u0131l\u0131r. Bu zaman, bu proqram \u00fczr\u0259 ayr\u0131lna subsidiya m\u00fc\u0259yy\u0259n sayda insanlar\u0131n \u0259ld\u0259 etm\u0259k ist\u0259diyi m\u0259nzilin qiym\u0259tinin bir hiss\u0259sini qar\u015f\u0131lay\u0131r, yerd\u0131 qalan hiss\u0259ni ail\u0259 \u00f6z\u00fc \u00f6d\u0259m\u0259lidir.\u00a0Subvensiya \u2013\u00a0\u0130st\u0259nil\u0259n s\u0259viyy\u0259li b\u00fcdc\u0259d\u0259n yaln\u0131z m\u00fc\u0259yy\u0259n m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn ayr\u0131lm\u0131\u015f v\u0259 bu m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn x\u0259rcl\u0259nm\u0259li olan pul miqdar\u0131d\u0131r. Subsidiya il\u0259 eyni mahiyy\u0259t da\u015f\u0131salar da, a\u015fa\u011f\u0131da onlar\u0131n \u0259sas f\u0259rqi qeyd edil\u0259c\u0259k. \u0130lk \u00f6nc\u0259 onu qeyd ed\u0259k ki, v\u0259t\u0259nda\u015flar birba\u015fa subvensiya alm\u0131rlar. Subvensiya yaln\u0131z bir b\u00fcdc\u0259d\u0259n dig\u0259rin\u0259 k\u00f6\u00e7\u00fcr\u00fcl\u0259n pul miqdar\u0131n\u0131 ifad\u0259 edir.\u00a0Subsidiya v\u0259 subvensiyan\u0131n ox\u015far c\u0259h\u0259tl\u0259ri :Onlar\u0131n geri qaytar\u0131lamas\u0131 n\u0259z\u0259rd\u0259 tutulmur.Qar\u015f\u0131l\u0131qs\u0131z verilir \u2013 y\u0259ni \u0259ld\u0259 etm\u0259k \u00fc\u00e7\u00fcn h\u0259r hans\u0131 komissiya v\u0259 ya faiz miqdar\u0131 \u00f6d\u0259m\u0259k laz\u0131m deyil.\u00a0Subsidiya v\u0259 Subvensiyan\u0131n f\u0259rqi :\u00a0Yuxar\u0131da da qeyd olundu\u011fu kimi, v\u0259t\u0259nda\u015flara yaln\u0131z dotasiya v\u0259 subsidiya ayr\u0131la bil\u0259r. Sosial sferada subvensiyalara rast g\u0259linmir.Subvensiya yaln\u0131z pul formas\u0131nda ifad\u0259 olunur, subsidiya is\u0259 eyni zamanda material formaya malik ola bil\u0259r, t\u0259dris materiallar\u0131, d\u0259rmanlar v\u0259 s.Subvensiya t\u0259bii olaraq bu m\u0259qs\u0259dl\u0259ri realiz\u0259 etm\u0259k \u00fc\u00e7\u00fcn yuxar\u0131 b\u00fcdc\u0259d\u0259n a\u015fa\u011f\u0131 b\u00fcdc\u0259y\u0259 maliyy\u0259 \u00f6t\u00fcr\u0259c\u0259k (material yard\u0131m\u0131 t\u0259\u015fkil etm\u0259k m\u0259qs\u0259dil\u0259 ) . Lakin yen\u0259 d\u0259,bu f\u0259rdl\u0259r\u0259 veril\u0259n yard\u0131m deyil, institutlar aras\u0131nda olan transdertdir.\u00a0\u018fg\u0259r maliyy\u0259 \u00a0s\u0131rf h\u0259r hans\u0131 m\u0259qs\u0259d \u00fc\u00e7\u00fcn verilirs\u0259, bu subsidiya, \u0259g\u0259r birba\u015fa m\u0259qs\u0259d g\u00f6st\u0259rilm\u0259d\u0259n, balansla\u015fd\u0131rmaq, k\u0259sri aradan qald\u0131r\u0131lmaq \u00fc\u00e7\u00fcn verilirs\u0259\u00a0dotasiya\u00a0adlan\u0131r .29) M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f g\u0259lirl\u0259r hans\u0131 g\u0259lirl\u0259rdir?m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f g\u0259lir - d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 m\u00fc\u0259yy\u0259n edil\u0259n normativl\u0259r\u0259 uy\u011fun olaraq d\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rind\u0259n yerli g\u0259lirl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra formala\u015fan g\u0259lir;30) \u0130cmal b\u00fcdc\u0259 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?icmal b\u00fcdc\u0259 - d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin (b\u00fcdc\u0259d\u0259nk\u0259nar \u0259m\u0259liyyatlar da daxil olmaqla) v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lir v\u0259 x\u0259rcl\u0259rini (D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fondunun g\u0259lir v\u0259 x\u0259rcl\u0259ri istisna olmaqla) funksional v\u0259 iqtisadi t\u0259snifata uy\u011fun paraqraflar s\u0259viyy\u0259sind\u0259 \u0259ks etdir\u0259n maliyy\u0259 s\u0259n\u0259di;\u0130cmal b\u00fcdc\u0259y\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si, Sosial M\u00fcdafi\u0259 Fondunun b\u00fcdc\u0259si, Neft Fondunun b\u00fcdc\u0259si v\u0259 Nax\u00e7\u0131van MR-in b\u00fcdc\u0259si daxildir.31) N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanunla t\u0259sdiq olunan \u0259sasg\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin \u00fcmumi m\u0259bl\u0259\u011fi;vergil\u0259rin d\u0259r\u0259c\u0259l\u0259ri;m\u0259daxil m\u0259nb\u0259l\u0259ri \u00fczr\u0259 g\u0259lirl\u0259rin m\u0259bl\u0259\u011fi;m\u0259nb\u0259l\u0259r \u00fczr\u0259 qrantlar v\u0259 transfertl\u0259r;ayr\u0131-ayr\u0131 g\u0259lirl\u0259rin b\u00fcdc\u0259l\u0259r aras\u0131nda b\u00f6lg\u00fcs\u00fc v\u0259 ay\u0131rma normalar\u0131;funksional v\u0259 iqtisadi t\u0259snifata uy\u011fun olaraq paraqraflar s\u0259viyy\u0259sind\u0259 x\u0259rcl\u0259rin m\u0259bl\u0259\u011fi;Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sin\u0259 v\u0259 yerli b\u00fcdc\u0259l\u0259r\u0259 veril\u0259n qrantlar\u0131n, dotasiyalar\u0131n, subsidiyalar\u0131n v\u0259 subvensiyalar\u0131n m\u0259bl\u0259\u011fi;b\u00fcdc\u0259 ssudalar\u0131n\u0131n \u00fcmumi m\u0259bl\u0259\u011fi v\u0259 istiqam\u0259tl\u0259ri;daxili v\u0259 xarici d\u00f6vl\u0259t borclar\u0131n\u0131n faizl\u0259ri v\u0259 \u0259sas m\u0259bl\u0259\u011fl\u0259ri \u00fczr\u0259 \u00f6d\u0259ni\u015fl\u0259r;d\u00f6vl\u0259tin \u00fc\u00e7\u00fcnc\u00fc t\u0259r\u0259f qar\u015f\u0131s\u0131nda \u00f6hd\u0259liyinin yuxar\u0131 h\u0259ddi;sair beyn\u0259lxalq \u00f6hd\u0259likl\u0259rin m\u0259bl\u0259\u011fi;ehtiyat fondlar\u0131n\u0131n m\u0259bl\u0259\u011fi;daxili v\u0259 xarici d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tinin, o c\u00fcml\u0259d\u0259n b\u00fcdc\u0259 ili \u0259rzind\u0259 c\u0259lb edil\u0259n v\u0259 \u0259vv\u0259lki ill\u0259rd\u0259 al\u0131nm\u0131\u015f v\u0259 n\u00f6vb\u0259ti b\u00fcdc\u0259 ilinin sonunad\u0259k qaytar\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulan daxili v\u0259 xarici d\u00f6vl\u0259t borcunun yuxar\u0131 h\u0259dl\u0259ri (limitl\u0259ri);x\u0259rcl\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259 ard\u0131c\u0131ll\u0131\u011f\u0131;d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri;d\u00f6vl\u0259t b\u00fcdc\u0259si k\u0259sirinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t Neft Fondunun g\u0259lirl\u0259ri n\u0259z\u0259r\u0259 al\u0131nmadan icmal b\u00fcdc\u0259 k\u0259sirinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;\u0130cmal b\u00fcdc\u0259nin x\u0259rcl\u0259rinin yuxar\u0131 h\u0259ddinin m\u0259bl\u0259\u011fi;t\u0259sdiq olunmas\u0131 z\u0259ruri hesab edil\u0259n dig\u0259r g\u00f6st\u0259ricil\u0259r.32) N\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si hans\u0131 tarix\u0259d\u0259k m\u00fctl\u0259q t\u0259sdiq olunmal\u0131d\u0131r?15.1. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259sinin m\u00fczakir\u0259si v\u0259 t\u0259sdiqi Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin Daxili Nizamnam\u0259sin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.15.2. M\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi qaydada Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisinin iclas\u0131nda n\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u00fczakir\u0259sind\u0259 icra hakimiyy\u0259ti orqanlar\u0131 i\u015ftirak edir.B\u00fcdc\u0259 layih\u0259sinin m\u00fczakir\u0259si zaman\u0131 Az\u0259rbaycan Respublikas\u0131 M\u0259rk\u0259zi Bank\u0131n\u0131n \u0130dar\u0259 Hey\u0259tinin s\u0259dri qar\u015f\u0131dak\u0131 il \u00fc\u00e7\u00fcn pul siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259ri bar\u0259d\u0259 Az\u0259rbaycan Respublikas\u0131 Milli M\u0259clisin\u0259 m\u0259lumat verir.Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131 \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa \u0259sas\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259sin\u0259 r\u0259y verir.15.3. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisind\u0259 cari ilin dekabr ay\u0131n\u0131n 20-d\u0259n gec olmayaraq qanunla t\u0259sdiq edilir.33) D\u00f6vl\u0259t b\u00fcdc\u0259si qanunla n\u0259z\u0259rd\u0259 tutulmu\u015f tarix\u0259d\u0259k t\u0259sdiq olunmad\u0131qda\u0259m\u0259liyyatlar nec\u0259 h\u0259yata ke\u00e7irilir?15.4. N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin layih\u0259si m\u00fc\u0259yy\u0259n olunmu\u015f m\u00fcdd\u0259t \u0259rzind\u0259 t\u0259sdiq olunmad\u0131qda,m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259si t\u0259sdiq olunanad\u0259k h\u0259r ay \u00fczr\u0259 \u00f6t\u0259n ilin x\u0259rcl\u0259rinin on ikid\u0259 biri q\u0259d\u0259rind\u0259 (m\u00fcdafi\u0259 olunmu\u015f x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 tam) maliyy\u0259l\u0259\u015fm\u0259nin apar\u0131lmas\u0131n\u0131n m\u00fcv\u0259qq\u0259ti qaydalar\u0131n\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.Eyni qayda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n idar\u0259etm\u0259 v\u0259 \u0259m\u0259liyyat x\u0259rcl\u0259rin\u0259 d\u0259 \u015famil edilir;15.5. Cari ilin d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda Qanuna \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si il\u0259 ba\u011fl\u0131 qanunvericilik t\u0259\u015f\u0259bb\u00fcs\u00fc qaydas\u0131nda v\u0259 Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 109-cu madd\u0259sinin 2-ci b\u0259ndi n\u0259z\u0259r\u0259 al\u0131nmaqla Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi qar\u015f\u0131s\u0131nda m\u0259s\u0259l\u0259 qald\u0131r\u0131la bil\u0259r.Bu \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259r d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lmas\u0131 z\u0259rur\u0259tini yaratd\u0131\u011f\u0131 t\u0259qdird\u0259, bu Qanunun 23.2-ci, 23.3-c\u00fc v\u0259 23.4-c\u00fc madd\u0259l\u0259rinin m\u00fcdd\u0259alar\u0131 t\u0259tbiq olunur.34) Yerli b\u00fcdc\u0259l\u0259rin icras\u0131na kiml\u0259r n\u0259zar\u0259t edir?Yerli b\u00fcdc\u0259nin icras\u0131na, o c\u00fcml\u0259d\u0259n s\u0259rf edil\u0259n v\u0259saitin t\u0259sdiq edilmi\u015f b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rin\u0259 uy\u011funlu\u011funa b\u0259l\u0259diyy\u0259 n\u0259zar\u0259t edir v\u0259 bu m\u0259qs\u0259dl\u0259 ild\u0259 bir d\u0259f\u0259d\u0259n az olmayaraq m\u00fcst\u0259qil auditorlar\u0131 c\u0259lb edir.Qanunvericilik v\u0259 icra hakimiyy\u0259ti orqanlar\u0131n\u0131n b\u0259l\u0259diyy\u0259l\u0259r\u0259 verdikl\u0259ri s\u0259lahiyy\u0259tl\u0259rin yerin\u0259 yetirilm\u0259si \u00fc\u00e7\u00fcn ay\u0131rd\u0131qlar\u0131 maliyy\u0259 v\u0259saitinin istifad\u0259sin\u0259 n\u0259zar\u0259ti h\u0259min orqanlar h\u0259yata ke\u00e7irirl\u0259r.35) D\u00f6vl\u0259t t\u0259r\u0259find\u0259n yerli b\u00fcdc\u0259l\u0259r\u0259 maliyy\u0259 d\u0259st\u0259yi hans\u0131 yollarla h\u0259yatake\u00e7irilir?Madd\u0259 32. B\u0259l\u0259diyy\u0259l\u0259rl\u0259 d\u00f6vl\u0259t hakimiyy\u0259ti orqanlar\u0131 aras\u0131nda b\u00fcdc\u0259 m\u00fcnasib\u0259tl\u0259ri36) B\u0259l\u0259diyy\u0259 orqanlar\u0131na d\u00f6vl\u0259t t\u0259r\u0259find\u0259n dotasiya n\u0259 m\u0259qs\u0259dl\u0259 verilir?yerli sosial-iqtisadi inki\u015faf proqramlar\u0131n\u0131 yerli b\u00fcdc\u0259l\u0259rin v\u0259saiti hesab\u0131na maliyy\u0259l\u0259\u015fdirm\u0259k m\u00fcmk\u00fcn olmad\u0131qda, d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n dotasiya v\u0259 subvensiya ay\u0131r\u0131l\u0131r.37) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda hans\u0131 qar\u015f\u0131l\u0131ql\u0131\u0259laq\u0259 m\u00f6vcuddur?b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 - qanunvericiliy\u0259 uy\u011fun olaraq d\u00f6vl\u0259t t\u0259r\u0259find\u0259n h\u00fcquqi \u015f\u0259xs qismind\u0259 v\u0259 (v\u0259 ya) h\u00fcquqi \u015f\u0259xs yaratmadan t\u0259sis edilmi\u015f v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n k\u0259nar m\u00fcst\u0259qil b\u00fcdc\u0259y\u0259 v\u0259 ya pul v\u0259saitl\u0259rin\u0259 malik olan m\u0259qs\u0259dli d\u00f6vl\u0259t maliyy\u0259 fondlar\u0131;Madd\u0259 27. D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131 aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u025938) D\u00f6vl\u0259t borcu hans\u0131 hallarda yarana bil\u0259r?d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131n\u0131n ad\u0131ndan ba\u011flan\u0131lm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 \u00f6d\u0259nilm\u0259li olan borc;Madd\u0259 25. D\u00f6vl\u0259t borcu v\u0259 ona xidm\u0259t g\u00f6st\u0259rilm\u0259si39) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti hans\u0131 orqan h\u0259yata ke\u00e7irir?D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi v\u0259 onun Hesablama Palatas\u0131 h\u0259yata ke\u00e7irir.D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131na n\u0259zar\u0259ti \u00f6z s\u0259lahiyy\u0259tl\u0259ri daxilind\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 h\u0259yata ke\u00e7irir.D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015f\u0259n b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131n\u0131n r\u0259hb\u0259rl\u0259ri onlara tabe t\u0259\u015fkilatlarda g\u0259lir v\u0259 x\u0259rcl\u0259rin m\u00fc\u0259yy\u0259n edilmi\u015f qaydada u\u00e7otunun apar\u0131lmamas\u0131 v\u0259 v\u0259saitin t\u0259yinat\u0131 \u00fczr\u0259 istifad\u0259 edilm\u0259m\u0259sin\u0259 g\u00f6r\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Cinay\u0259t M\u0259c\u0259ll\u0259sin\u0259 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n \u0130nzibati X\u0259talar M\u0259c\u0259ll\u0259sin\u0259 uy\u011fun olaraq m\u0259suliyy\u0259t da\u015f\u0131y\u0131rlar.D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n maliyy\u0259l\u0259\u015fdiril\u0259n m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259-t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tind\u0259 maliyy\u0259 qaydalar\u0131 pozulduqda m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada t\u0259dbirl\u0259r h\u0259yata ke\u00e7irir.40) \u0130cmal b\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rininauditini hans\u0131 orqan yerin\u0259 yetirir?D\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259 icmal b\u00fcdc\u0259nin g\u0259lirl\u0259rinin v\u0259 x\u0259rcl\u0259rinin, o c\u00fcml\u0259d\u0259n b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n auditi \u201cHesablama Palatas\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131 t\u0259r\u0259find\u0259n apar\u0131l\u0131r.41) Yerli b\u00fcdc\u0259 haqq\u0131nda qanun lahiy\u0259si b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n m\u00fczakir\u0259si v\u0259t\u0259sdiqin\u0259 hans\u0131 tarix\u0259d\u0259k t\u0259qdim edilm\u0259lidir?N\u00f6vb\u0259ti b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn yerli b\u00fcdc\u0259 haqq\u0131nda q\u0259rar layih\u0259si m\u00fcvafiq s\u0259n\u0259dl\u0259rl\u0259 birlikd\u0259 cari ilin oktyabr\u0131n 15-d\u0259n gec olmayaraq b\u0259l\u0259diyy\u0259 iclas\u0131n\u0131n m\u00fczakir\u0259sin\u0259 v\u0259 t\u0259sdiqin\u0259 t\u0259qdim edilir.42) B\u00fcdc\u0259 sistemi haqq\u0131nda Az\u0259rbaycan Respublikas\u0131n\u0131n qanunu n\u0259 vaxt q\u0259buledilmi\u015fdir?2 iyul 2002-ci il - Bu Qanun 2003-c\u00fc il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir.43) Toplu maliyy\u0259 balans\u0131 n\u0259dir v\u0259 bu s\u0259n\u0259dd\u0259 hans\u0131 m\u0259lumatlar \u0259ks etdirilir?toplu maliyy\u0259 balans\u0131 - konkret d\u00f6vr \u00fc\u00e7\u00fcn \u00f6lk\u0259d\u0259 maliyy\u0259 v\u0259saitl\u0259rinin yaranma m\u0259nb\u0259l\u0259ri v\u0259 istifad\u0259 istiqam\u0259tl\u0259ri bar\u0259d\u0259 m\u0259lumatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n maliyy\u0259 s\u0259n\u0259di.44) B\u00fcdc\u0259 t\u0259snifat\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?b\u00fcdc\u0259 t\u0259snifat\u0131 - d\u00f6vl\u0259t b\u00fcdc\u0259sinin, Nax\u00e7\u0131van Muxtar Respublikas\u0131n\u0131n b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n g\u0259lirl\u0259rinin, x\u0259rcl\u0259rinin v\u0259 maliyy\u0259l\u0259\u015fm\u0259 m\u0259nb\u0259l\u0259rinin funksional, iqtisadi, inzibati v\u0259 dig\u0259r prinsipl\u0259r \u0259sas\u0131nda qrupla\u015fd\u0131r\u0131lmas\u0131;45) M\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hans\u0131lard\u0131r?7.1. B\u00fcdc\u0259y\u0259 daxilolmalar\u0131n v\u0259ziyy\u0259tind\u0259n as\u0131l\u0131 olmayaraq iqtisadi t\u0259snifat\u0131n a\u015fa\u011f\u0131dak\u0131 madd\u0259l\u0259ri \u00fczr\u0259 x\u0259rcl\u0259r m\u00fcdafi\u0259 olunan x\u0259rc madd\u0259l\u0259ri hesab edilir v\u0259 onlara sekvestr t\u0259tbiq olunmur:7.1.1. \u0259m\u0259k haqq\u0131;7.1.2. \u0259m\u0259k haqq\u0131na \u00fcst\u0259lik;7.1.3. pensiya, ba\u015fqa sosial m\u00fcavin\u0259tl\u0259r v\u0259 \u00f6d\u0259ni\u015fl\u0259r;7.1.4. d\u00f6vl\u0259tin daxili v\u0259 xarici borclar\u0131na xidm\u0259tl\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r;7.1.5. h\u0259r il \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259si haqq\u0131nda qanuna uy\u011fun olaraq m\u00fcdafi\u0259 olunmas\u0131 z\u0259ruri say\u0131lan dig\u0259r madd\u0259l\u0259r \u00fczr\u0259 x\u0259rcl\u0259r.46) D\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u0259qs\u0259di n\u0259dir?Az\u0259rbaycan Respublikas\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259sinin m\u0259qs\u0259di\u00f6lk\u0259nin iqtisadi, sosial v\u0259 dig\u0259r strateji proqramlar\u0131n\u0131n v\u0259 probleml\u0259rinin h\u0259lli,d\u00f6vl\u0259tin funksiyalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn qanunvericilikl\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f qaydada maliyy\u0259 v\u0259saitinin toplanmas\u0131n\u0131 v\u0259 istifad\u0259sini t\u0259min etm\u0259kdir.47) D\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birlikd\u0259 haz\u0131rlan\u0131b t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r hans\u0131lard\u0131r?Cari ilin aprel ay\u0131n\u0131n 15-d\u0259k m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n n\u00f6vb\u0259ti il \u00fc\u00e7\u00fcnd\u00f6vl\u0259t b\u00fcdc\u0259sinin ilkin layih\u0259si,b\u00fcdc\u0259-vergi siyas\u0259tinin \u0259sas istiqam\u0259tl\u0259ri,b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n b\u00f6lm\u0259l\u0259ri s\u0259viyy\u0259sind\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259rin yuxar\u0131 h\u0259ddi,d\u00f6vl\u0259t borclar\u0131, prioritet x\u0259rcl\u0259r,n\u00f6vb\u0259ti il v\u0259 sonrak\u0131 \u00fc\u00e7 il \u00fc\u00e7\u00fcn icmal b\u00fcdc\u0259 proqnozu (b\u00fcdc\u0259 qaydas\u0131na uy\u011fun hesablanm\u0131\u015f icmal b\u00fcdc\u0259nin x\u0259rcl\u0259rinin yuxar\u0131 h\u0259ddi d\u0259 daxil olmaqla),d\u00f6vl\u0259t b\u00fcdc\u0259sinin t\u0259rtibi v\u0259 icras\u0131 prosesi \u00fc\u00e7\u00fcn z\u0259ruri olan qanunvericilik aktlar\u0131n\u0131n layih\u0259l\u0259ri v\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n d\u00f6vl\u0259t investisiya proqram\u0131n\u0131n ilkin layih\u0259si m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131na t\u0259qdim olunur.48) D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabatlar n\u0259 vaxt t\u0259rtib olunur?D\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 bar\u0259d\u0259 ayl\u0131q hesabat hesabat ay\u0131ndan sonrak\u0131 ay\u0131n 25-d\u0259k t\u0259rtib olunur, m\u00fcvafiq icra hakimiyy\u0259ti orqanlar\u0131na v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Hesablama Palatas\u0131na t\u0259qdim edilir.Hesabatda d\u00f6vl\u0259t b\u00fcdc\u0259sinin icras\u0131 funksional v\u0259 iqtisadi t\u0259snifat \u0259sas\u0131nda ilin \u0259vv\u0259lind\u0259n artan yekunla \u0259ks etdirilir.49) B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259si hans\u0131 m\u0259nb\u0259l\u0259r hesab\u0131na h\u0259yata ke\u00e7iril\u0259bil\u0259r?B\u00fcdc\u0259 k\u0259sirinin maliyy\u0259l\u0259\u015fm\u0259si d\u00f6vl\u0259t borcu, kredit v\u0259 dig\u0259r m\u0259nb\u0259l\u0259r hesab\u0131na h\u0259yata ke\u00e7irilir.50) Yerli b\u00fcdc\u0259 x\u0259rcl\u0259rini hans\u0131 yolla maliyy\u0259l\u0259\u015fdir\u0259 bil\u0259r?Yerli g\u0259lirDotasiyaSubvensiya v\u0259 ssuda51) Ya\u015fay\u0131\u015f minumumundan hans\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur?ya\u015fay\u0131\u015f minimumu\u00a0- minimum istehlak s\u0259b\u0259tinin d\u0259y\u0259ri v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259rin c\u0259mind\u0259n ibar\u0259t sosial norma;2.0. Ya\u015fay\u0131\u015f minimumundan a\u015fa\u011f\u0131dak\u0131 m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn istifad\u0259 olunur:2.0.1. azt\u0259minatl\u0131 ail\u0259l\u0259r\u0259 \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n g\u00f6st\u0259rilm\u0259si sisteminin formala\u015fd\u0131r\u0131lmas\u0131nda v\u0259 t\u0259tbiqind\u0259;2.0.2. azt\u0259minatl\u0131 ail\u0259l\u0259rin rifah\u0131n\u0131n y\u00fcks\u0259ldilm\u0259si konsepsiyas\u0131n\u0131n v\u0259 D\u00f6vl\u0259t Proqramlar\u0131n\u0131n haz\u0131rlanmas\u0131nda;2.0.3. \u0259halinin h\u0259yat s\u0259viyy\u0259sinin qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131nda;2.0.4. fiziki \u015f\u0259xsl\u0259rin g\u0259lirl\u0259rinin vergiy\u0259 v\u0259 icbari \u00f6d\u0259ni\u015fl\u0259r\u0259 c\u0259lb edilm\u0259y\u0259n h\u0259ddinin \u0259sasland\u0131r\u0131lmas\u0131nda;2.0.5. \u0259halinin pul g\u0259lirl\u0259rinin v\u0259 \u0259man\u0259tl\u0259rinin indeksl\u0259\u015fdirilm\u0259si \u00fczr\u0259\u00a0t\u0259dbirl\u0259rin i\u015fl\u0259nib haz\u0131rlanmas\u0131nda v\u0259 h\u0259yata ke\u00e7irilm\u0259sind\u0259;2.0.6. d\u00f6vl\u0259t b\u00fcdc\u0259sinin, yerli b\u00fcdc\u0259l\u0259rin, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n, qanunvericilikl\u0259 t\u0259nziml\u0259n\u0259n qiym\u0259t v\u0259 tarifl\u0259rin formala\u015fd\u0131r\u0131lmas\u0131nda.52) Minumum istehlak s\u0259b\u0259ti n\u0259dir v\u0259 t\u0259rkibi nec\u0259 formala\u015fd\u0131r\u0131l\u0131r?minimum istehlak s\u0259b\u0259ti\u00a0- insan\u0131n sa\u011flaml\u0131\u011f\u0131n\u0131n v\u0259 h\u0259yat f\u0259aliyy\u0259tinin minimum s\u0259viyy\u0259si \u00fc\u00e7\u00fcn z\u0259ruri olan \u0259rzaq, qeyri-\u0259rzaq mallar\u0131 v\u0259 xidm\u0259tl\u0259rin elmi normalar \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edilmi\u015f toplusu;Minimum istehlak s\u0259b\u0259ti \u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259, bir n\u0259f\u0259rin v\u0259 ya ail\u0259nin x\u0259rc madd\u0259l\u0259ri \u00fczr\u0259 a\u015fa\u011f\u0131dak\u0131 t\u0259rkibd\u0259 formala\u015fd\u0131r\u0131l\u0131r:\u0259rzaq m\u0259hsullar\u0131n\u0131n minimum toplusu;f\u0259rdi v\u0259 ail\u0259vi istifad\u0259 olunan qeyri-\u0259rzaq mallar\u0131n\u0131n minimum toplusu (geyim, ayaqqab\u0131 v\u0259 d\u0259ft\u0259rxana l\u0259vazimatlar\u0131, t\u0259s\u0259rr\u00fcfat, m\u0259d\u0259ni-m\u0259i\u015f\u0259t,\u00a0sanitariya \u0259\u015fyalar\u0131, d\u0259rmanlar v\u0259 s.);xidm\u0259tl\u0259rin minimum toplusu (m\u0259nzil-kommunal, n\u0259qliyyat, rabit\u0259,\u00a0m\u0259i\u015f\u0259t, t\u0259hsil, m\u0259d\u0259ni-maarif, m\u00fcalic\u0259-istirah\u0259t xidm\u0259tl\u0259ri v\u0259 s.).Minimum istehlak s\u0259b\u0259tinin t\u0259rkibi d\u00f6vl\u0259t\u00a0elmi m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n\u0131n, qeyri-h\u00f6kum\u0259t t\u0259\u015fkilatlar\u0131n\u0131n i\u015ftirak\u0131 il\u0259 m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n \u00fc\u00e7 ild\u0259 bir d\u0259f\u0259d\u0259n az olmayaraq m\u00fc\u0259yy\u0259nl\u0259\u015fdirilir.53) Minumum \u0259m\u0259k haqq\u0131 n\u0259dir v\u0259 \u00f6lk\u0259mizd\u0259 haz\u0131rda minimum \u0259m\u0259k haqq\u0131 n\u0259q\u0259d\u0259rdir?Az\u0259rbaycanda\u00a0minimum \u0259m\u0259khaqq\u0131 \u2013 qanunvericilikl\u0259 ixtisass\u0131z \u0259m\u0259y\u0259 v\u0259 xidm\u0259t\u0259 g\u00f6r\u0259 ayl\u0131q \u0259m\u0259khaqq\u0131n\u0131n \u0259n a\u015fa\u011f\u0131 s\u0259viyy\u0259sini m\u00fc\u0259yy\u0259n ed\u0259n sosial normativdir.Az\u0259rbaycanda minimum \u0259m\u0259khaqq\u0131 \u00f6lk\u0259 prezidenti t\u0259r\u0259find\u0259n t\u0259yin olunur.2010-2022-ci ill\u0259r \u0259rzind\u0259 Az\u0259rbaycanda minimum \u0259m\u0259khaqq\u0131n\u0131n d\u0259yi\u015fm\u0259 dinamikas\u0131:2010-cu ilin sentyabr\u0131ndan - 85\u00a0AZN2011-ci ilin dekabr\u0131ndan - 93,50\u00a0AZN2013-c\u00fc ilin sentyabr\u0131ndan - 105\u00a0AZN2017-ci ilin yanvar\u0131ndan - 116\u00a0AZN2018-ci ilin yanvar\u0131ndan - 130\u00a0AZN2019-cu ilin mart\u0131ndan - 180\u00a0AZN2019-cu ilin sentyabr\u0131ndan - 250\u00a0AZN2022-ci il yanvar\u0131n 1-d\u0259n - 300\u00a0AZN54) \u018fm\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r qrupuna kiml\u0259r daxildir?\u0259m\u0259k qabiliyy\u0259ti olmayan \u015f\u0259xsl\u0259r\u0259lilliyi olan \u015f\u0259xsl\u0259r\u201c\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 7-ci v\u0259 8-ci madd\u0259l\u0259ri il\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f ya\u015f h\u0259ddin\u0259 \u00e7atan \u015f\u0259xsl\u0259r,v\u0259fat etmi\u015f \u015f\u0259xsin18 ya\u015f\u0131na \u00e7atmam\u0131\u015f (\u0259yani t\u0259hsil alanlar t\u0259hsili bitir\u0259n\u0259d\u0259k, lakin 23 ya\u015fdan \u00e7ox olmamaqla),yaxud 18 ya\u015f\u0131na \u00e7atanad\u0259k\u00a0\u0259lilliyi\u00a0m\u00fc\u0259yy\u0259n olunmu\u015f 18 ya\u015f\u0131ndan yuxar\u0131\u00a0\u0259lilliyi olan\u00a0\u00f6vladlar\u0131.55) Sosial m\u00fcavin\u0259t n\u0259dir v\u0259 n\u00f6vl\u0259ri hans\u0131lard\u0131r?sosial m\u00fcavin\u0259tl\u0259r- bu Qanunla m\u00fc\u0259yy\u0259n edilmi\u015f qaydada ayr\u0131-ayr\u0131 kateqoriya \u015f\u0259xsl\u0259r\u0259 sosial yard\u0131m g\u00f6st\u0259rilm\u0259si m\u0259qs\u0259dil\u0259 ayl\u0131q v\u0259 ya bird\u0259f\u0259lik \u00f6d\u0259nil\u0259n pul v\u0259saiti;ayl\u0131q m\u00fcavin\u0259tl\u0259r:d\u00f6vl\u0259t qulluq\u00e7ular\u0131na \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t;ya\u015fa g\u00f6r\u0259 m\u00fcavin\u0259t;ail\u0259 ba\u015f\u00e7\u0131s\u0131n\u0131 itirm\u0259y\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t;m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilmi\u015f b\u0259zi kateqoriya \u015f\u0259xsl\u0259r\u0259 kommunal, n\u0259qliyyat v\u0259 dig\u0259r xidm\u0259tl\u0259r\u0259 g\u00f6r\u0259 m\u00fcavin\u0259t;3 ya\u015f\u0131nad\u0259k u\u015fa\u011fa qullu\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t;m\u00fcdd\u0259tli h\u0259qiqi h\u0259rbi xidm\u0259t h\u0259rbi qulluq\u00e7ular\u0131n\u0131n u\u015faqlar\u0131na m\u00fcavin\u0259t;valideynl\u0259rini itirmi\u015f v\u0259 valideyn himay\u0259sind\u0259n m\u0259hrum olmu\u015f u\u015faqlar\u0131n q\u0259yyumlar\u0131na (himay\u0259\u00e7il\u0259rin\u0259) m\u00fcavin\u0259t;1 ya\u015f\u0131nad\u0259k u\u015fa\u011f\u0131 olan azt\u0259minatl\u0131 ail\u0259l\u0259r\u0259 m\u00fcavin\u0259t;v\u0259fat etmi\u015f Az\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin arvad\u0131na (\u0259rin\u0259) v\u0259 ya \u00f6hd\u0259sind\u0259 olan u\u015fa\u011f\u0131na \u201cAz\u0259rbaycan Respublikas\u0131n\u0131n ke\u00e7mi\u015f Prezidentinin v\u0259 onun ail\u0259 \u00fczvl\u0259rinin t\u0259minat\u0131 haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n Konstitusiya Qanununa \u0259sas\u0259n \u00f6d\u0259nil\u0259n m\u00fcavin\u0259t;be\u015fd\u0259n \u00e7ox u\u015fa\u011f\u0131 olan qad\u0131nlara m\u00fcavin\u0259t;\u00f6vladl\u0131\u011fa g\u00f6t\u00fcr\u00fcl\u0259n u\u015fa\u011fa, o c\u00fcml\u0259d\u0259n\u00a018 ya\u015f\u0131nad\u0259k \u0259lilliyi m\u00fc\u0259yy\u0259n edilmi\u015f\u00a0u\u015fa\u011fa g\u00f6r\u0259 m\u00fcavin\u0259t.Bird\u0259f\u0259lik m\u00fcavin\u0259tl\u0259r:radiasiya\u00a0q\u0259zas\u0131 n\u0259tic\u0259sind\u0259 z\u0259r\u0259r \u00e7\u0259kmi\u015f\u00a0\u015f\u0259xsl\u0259r\u0259 h\u0259r il m\u00fcalic\u0259 \u00fc\u00e7\u00fcn m\u00fcavin\u0259t;u\u015fa\u011f\u0131n anadan olmas\u0131na g\u00f6r\u0259 m\u00fcavin\u0259t:d\u0259fn \u00fc\u00e7\u00fcn m\u00fcavin\u0259t.56) \u018fcn\u0259bil\u0259r v\u0259 ya v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r hans\u0131 m\u00fcavin\u0259ti ala bilm\u0259zl\u0259r?Az\u0259rbaycan Respublikas\u0131n\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 ba\u015fqa hal n\u0259z\u0259rd\u0259 tutulmam\u0131\u015fd\u0131rsa, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 daimi ya\u015fayan v\u0259t\u0259nda\u015fl\u0131\u011f\u0131 olmayan \u015f\u0259xsl\u0259r v\u0259 \u0259cn\u0259bil\u0259r, bu Qanunun 4.0.1.1-ci madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u00fcavin\u0259t istisna olmaqla, bu Qanunla Az\u0259rbaycan Respublikas\u0131 v\u0259t\u0259nda\u015flar\u0131 \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f \u015f\u0259rtl\u0259rl\u0259 v\u0259 qaydada ayl\u0131q v\u0259 bird\u0259f\u0259lik m\u00fcavin\u0259t almaq h\u00fcququna malikdirl\u0259r.- d\u00f6vl\u0259t qulluq\u00e7ular\u0131na \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t;- ala bilm\u0259zl\u0259r57) Bird\u0259f\u0259lik m\u00fcavin\u0259tl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da58) M\u00fcavin\u0259tin t\u0259yin olunmas\u0131 \u015f\u0259rtl\u0259ri hans\u0131lard\u0131r v\u0259 ya hans\u0131 hallarda t\u0259yin edilir?59) Ya\u015fa g\u00f6r\u0259 m\u00fcavin\u0259t hans\u0131 hallarda t\u0259yin edilir?60) Ayl\u0131q m\u00fcavinatl\u0259r hans\u0131lard\u0131r?- yuxar\u0131da61) D\u0259fn \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f m\u00fcavin\u0259ti kiml\u0259r ala bil\u0259r?62) D\u00f6vl\u0259t qulluq\u00e7usuna veril\u0259n \u00f6m\u00fcrl\u00fck m\u00fcavin\u0259t hans\u0131 hallarda dayand\u0131r\u0131la bil\u0259r?63) Ya\u015fa g\u00f6r\u0259 verilmi\u015f m\u00fcavin\u0259t hans\u0131 hallarda dayand\u0131r\u0131l\u0131r?64) Sad\u0259l\u0259\u015fdirilmi\u015f vergi v\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisi hans\u0131 hallarda t\u0259tbiq edilir?65) \u0130nflyasiya n\u0259dir v\u0259 onu yaradan amill\u0259r hans\u0131lard\u0131r?66) Subsidiya n\u0259dir?67) B\u00fcdc\u0259 sisteminin vahidliyi v\u0259 m\u00fcst\u0259qilliyi dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?B\u00fcdc\u0259 sisteminin vahidliyi b\u00fcdc\u0259nin formala\u015fmas\u0131n\u0131n vahid h\u00fcquqi bazas\u0131 il\u0259, vahid b\u00fcdc\u0259 t\u0259snifat\u0131 v\u0259 b\u00fcdc\u0259 s\u0259n\u0259dl\u0259ri formas\u0131ndan istifad\u0259 edilm\u0259kl\u0259, b\u00fcdc\u0259 prosesinin raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f prinsipl\u0259ri il\u0259, vahid sosial iqtisadi v\u0259 vergi siyas\u0259ti il\u0259 t\u0259min edilir.Taml\u0131q prinsipi o dem\u0259kdir ki, b\u00fcdc\u0259 sisteminin h\u0259r bir h\u0259lq\u0259sind\u0259 g\u0259lir v\u0259 x\u0259rcl\u0259r onlar\u0131n h\u0259cmind\u0259 tam \u0259ks olunmal\u0131d\u0131r.Reall\u0131q- b\u00fcdc\u0259 g\u00f6st\u0259ricil\u0259rinin h\u0259qiqiliyini g\u00f6st\u0259rir.A\u015fkarl\u0131q prinsipi- t\u0259sdiq edilmi\u015f b\u00fcdc\u0259l\u0259ri v\u0259 onlar\u0131n icras\u0131 haqq\u0131nda hesabat\u0131 v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidentinin g\u00f6nd\u0259ri\u015fini k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rind\u0259 d\u0259rc edilm\u0259sini t\u0259l\u0259b edir.B\u00fcdc\u0259nin m\u00fcst\u0259qilliyi- g\u0259lirl\u0259rin x\u00fcsusi m\u0259nb\u0259l\u0259rinin v\u0259 onlar\u0131n istifad\u0259 edilm\u0259si istiqam\u0259tl\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si h\u00fcquqi il\u0259 t\u0259min edilir.G\u0259lirl\u0259rin x\u00fcsusi m\u0259nb\u0259l\u0259rin\u0259h\u0259r bir b\u00fcdc\u0259 s\u0259viyy\u0259si \u00fc\u00e7\u00fcn qanunla g\u0259lir m\u0259nb\u0259yinin t\u0259hkim edilm\u0259si,t\u0259nziml\u0259yici g\u0259lirl\u0259rd\u0259n ay\u0131rma,Az\u0259rbaycan Respublikas\u0131n\u0131n subyektl\u0259ri v\u0259 yerli \u00f6z\u00fcn\u00fcidar\u0259etm\u0259 s\u0259lahiyy\u0259tli orqanlar\u0131 t\u0259r\u0259find\u0259n m\u00fcst\u0259qil olaraq m\u00fc\u0259yy\u0259n edil\u0259n \u0259lav\u0259 m\u0259nb\u0259l\u0259r aiddir68) Sekvestr n\u0259dir v\u0259 n\u0259 zaman t\u0259tbiq edilir?Madd\u0259 23. D\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 yenid\u0259n bax\u0131lma v\u0259 x\u0259rcl\u0259r\u0259 sekvestr t\u0259tbiq olunmas\u013169) \u00dcmumi daxili m\u0259hsul n\u0259dir v\u0259 onun hesablanmas\u0131 metodlar\u0131 hans\u0131lard\u0131r?\u00dcmumi daxili m\u0259hsul (\u00dcDM) \u2013\u00a0bir il \u0259rzind\u0259 iqtisadiyyatda (\u00f6lk\u0259 daxilind\u0259) istehsal olunan b\u00fct\u00fcn mal v\u0259 xidm\u0259tl\u0259rin m\u0259cmu bazar qiym\u0259tidir.\u00dcDM \u00f6lk\u0259 iqtisadiyyat\u0131n\u0131n inki\u015faf\u0131n\u0131n \u0259sas g\u00f6st\u0259ricisidir. \u00dcDM art\u0131rsa, dem\u0259k ki, \u00f6lk\u0259 iqtisadiyyat\u0131 da inki\u015faf edir. \u0130qtisadiyyat\u0131n ayr\u0131-ayr\u0131 sah\u0259l\u0259ri \u00fczr\u0259 \u00dcDM hesablad\u0131qda, onlardan hans\u0131larda artma, hans\u0131larda is\u0259 azalma oldu\u011funu \u00f6yr\u0259nm\u0259k m\u00fcmk\u00fcnd\u00fcr.\u00dcDM-ni m\u00fc\u0259yy\u0259n bir valyutada (m\u0259s\u0259l\u0259n, dollarla) hesablamaqla m\u00fcxt\u0259lif \u00f6lk\u0259l\u0259rin iqtisadiyyatlar\u0131n\u0131 m\u00fcqayis\u0259 etm\u0259k olar.\u0130stifad\u0259 s\u0259hvl\u0259ri\u00dcDM-ni b\u0259z\u0259n \u00dcMM (\u00fcmumi milli m\u0259hsul) il\u0259 qar\u0131\u015fd\u0131r\u0131l\u0131r. \u00dcDM-d\u0259n f\u0259rqli olaraq, \u00dcMM faktiki i\u015f yerind\u0259n as\u0131l\u0131 olmayaraq \u0259yal\u0259t \u0259razisind\u0259 qeydiyyatdan ke\u00e7mi\u015f \u015firk\u0259tl\u0259rin yaratd\u0131\u011f\u0131 mal v\u0259 xidm\u0259tl\u0259rin d\u0259y\u0259rini g\u00f6st\u0259rir. Lakin iqtisad\u00e7\u0131lar bu termind\u0259n daha az istifad\u0259 edirl\u0259r.N\u00fcanslar\u00dcDM-ni hesablama\u011f\u0131n \u00fc\u00e7 yolu var:1. G\u0259lirl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul qazan\u0131l\u0131b. Bu halda t\u0259\u015fkilat\u0131n \u00fcmumi m\u0259nf\u0259\u0259ti, \u0259mlak kiray\u0259sind\u0259n g\u0259l\u0259n g\u0259lirl\u0259r, amortizasiyan\u0131, kapital qoyulu\u015flar\u0131ndan g\u0259l\u0259n g\u0259lir, idxal v\u0259 istehsal vergil\u0259ri toplan\u0131r.2. X\u0259rcl\u0259r \u00fcsulu \u2013 n\u0259 q\u0259d\u0259r pul x\u0259rcl\u0259nib. \u0130stehsal\u0131n modernl\u0259\u015fdirilm\u0259si, d\u00f6vl\u0259t x\u0259rcl\u0259ri v\u0259 xalis ixrac da buraya daxildir.3. \u018flav\u0259 d\u0259y\u0259r \u00fcsulu \u2013 \u00f6lk\u0259d\u0259 mal v\u0259 xidm\u0259t istehsal\u0131 il\u0259 istehlak qiym\u0259tl\u0259ri aras\u0131ndak\u0131 f\u0259rq.\u00dcDM bir s\u0131ra g\u0259lirl\u0259ri n\u0259z\u0259r\u0259 alm\u0131r:\u2013 qiym\u0259tli ka\u011f\u0131zlarla \u0259m\u0259liyyatlardan \u0259ld\u0259 edil\u0259n g\u0259lir;\u2013 d\u00f6vl\u0259tin t\u0259m\u0259nnas\u0131z x\u0259rcl\u0259ri (pensiyalar, m\u00fcavin\u0259tl\u0259r, t\u0259qa\u00fcdl\u0259r, subsidiyalar v\u0259 s.);\u2013 h\u0259diyy\u0259l\u0259r, xeyriyy\u0259\u00e7ilik;\u2013 ikinci \u0259l mallar\u0131n\u0131n yenid\u0259n sat\u0131\u015f\u0131.\u00dcDM-nin \u0259sas iki n\u00f6v\u00fc var:1. Nominal \u00dcDM \u2013\u00a0N\u0259z\u0259rd\u0259n ke\u00e7iril\u0259n d\u00f6vr\u00fcn qiym\u0259tl\u0259rind\u0259 \u00dcDM-in h\u0259cmi. Bu halda g\u00f6st\u0259rici bazar qiym\u0259tind\u0259n as\u0131l\u0131d\u0131r v\u0259 istehsal eyni s\u0259viyy\u0259d\u0259 qald\u0131\u011f\u0131 halda (m\u0259s\u0259l\u0259n, inflyasiya \u015f\u0259raitind\u0259) arta bil\u0259r.2. Real \u00dcDM \u2013\u00a0istehsal h\u0259cmind\u0259ki d\u0259yi\u015fikliyi \u0259ks etdirir v\u0259 \u0259vv\u0259lki d\u00f6vr\u00fcn qiym\u0259tl\u0259ri \u0259sas\u0131nda hesablan\u0131r. M\u0259s\u0259l\u0259n, 2020 v\u0259 2019-cu ill\u0259rd\u0259 \u00dcDM-in nec\u0259 d\u0259yi\u015fdiyini m\u00fcqayis\u0259 etm\u0259k ist\u0259yirsinizs\u0259, 2019-cu ilin qiym\u0259tl\u0259ri \u0259sas\u0131nda 2020-ci ild\u0259 istehsal f\u0259rqin\u0259 bax\u0131r\u0131q.70) Ya\u015fay\u0131\u015f minumu, ehtiyac meyar\u0131 n\u0259dir? Cari il v\u0259 \u0259vv\u0259lki ild\u0259 bug\u00f6st\u0259ricil\u0259r \u0259m\u0259k qabiliyy\u0259tli \u0259hali, i\u015fsizl\u0259r v\u0259 u\u015faqlar \u00fc\u00e7\u00fcn n\u0259 q\u0259d\u0259rolmu\u015fdur? Bu sual\u0131 m\u00fctl\u0259q \u00f6yr\u0259nin.ehtiyac meyar\u0131\u00a0- \u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumundan as\u0131l\u0131 olaraq \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259si il\u0259 birg\u0259 h\u0259r il \u00fc\u00e7\u00fcn t\u0259sdiq olunan h\u0259dd.\u00d6lk\u0259 \u00fczr\u0259 t\u0259sdiq edilmi\u015f ya\u015fay\u0131\u015f minimumu \u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin, m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin,\u00a0dig\u0259r \u00f6d\u0259ni\u015fl\u0259rin v\u0259 \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 ehtiyac meyar\u0131n\u0131n\u00a0m\u00fc\u0259yy\u0259n edilm\u0259sinin \u0259sas\u0131n\u0131 t\u0259\u015fkil edir.M\u00fclkiyy\u0259t formas\u0131ndan as\u0131l\u0131 olmayaraq m\u00fc\u0259ssis\u0259, idar\u0259 v\u0259 t\u0259\u015fkilatlar\u00a0ixtisass\u0131z \u0259m\u0259kl\u0259 m\u0259\u015f\u011ful olan i\u015f\u00e7il\u0259rin\u0259 \u0259m\u0259khaqq\u0131n\u0131 minimum \u0259m\u0259khaqq\u0131\u00a0m\u0259bl\u0259\u011find\u0259n az olmayaraq \u00f6d\u0259m\u0259lidir.\u00d6lk\u0259 \u00fczr\u0259 \u0259m\u0259khaqq\u0131n\u0131n\u00a0minimum m\u0259bl\u0259\u011finin,\u00a0m\u00fcavin\u0259tl\u0259rin, t\u0259qa\u00fcdl\u0259rin\u00a0, \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 ehtiyac meyar\u0131n\u0131n h\u0259ddinin\u00a0m\u0259bl\u0259\u011finin ya\u015fay\u0131\u015f minimumuna nisb\u0259ti h\u0259r il m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n\u00a0m\u00fc\u0259yy\u0259n edilir.Az\u0259rbaycan Respublikas\u0131nda minimum \u0259m\u0259khaqq\u0131\u00a0, ehtiyac meyar\u0131n\u0131n h\u0259ddi\u00a0m\u0259rh\u0259l\u0259l\u0259rl\u0259 \u00f6lk\u0259 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumu s\u0259viyy\u0259sin\u0259 y\u00fcks\u0259ldilir.\u018fm\u0259k pensiyalar\u0131 \"\u018fm\u0259k pensiyalar\u0131 haqq\u0131nda\" Az\u0259rbaycan Respublikas\u0131n\u0131n Qanununa uy\u011fun olaraq art\u0131r\u0131l\u0131r v\u0259 indeksl\u0259\u015fdirilir.Az\u0259rbaycan Respublikas\u0131n\u0131n Milli M\u0259clisi Az\u0259rbaycan Respublikas\u0131 Konstitusiyas\u0131n\u0131n 94-c\u00fc madd\u0259sinin I hiss\u0259sinin 16-c\u0131 b\u0259ndini r\u0259hb\u0259r tutaraq\u00a0q\u0259rara al\u0131r:Madd\u0259 1.\u00a0Ehtiyac meyar\u0131n\u0131n h\u0259ddi\u00dcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131n\u0131n t\u0259yin edilm\u0259si m\u0259qs\u0259dil\u0259 2022-ci il \u00fc\u00e7\u00fcn ehtiyac meyar\u0131n\u0131n h\u0259ddi 200 manat m\u0259bl\u0259\u011find\u0259 t\u0259sdiq edilsin.Madd\u0259 2.\u00a0Qanunun q\u00fcvv\u0259y\u0259 minm\u0259siBu Qanun 2022-ci il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minir.2022-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu\u0259halinin \u0259sas sosial-demoqrafik qruplar\u0131 \u00fczr\u0259 ya\u015fay\u0131\u015f minimumunun m\u0259bl\u0259\u011fi 210 manat,\u0259m\u0259k qabiliyy\u0259tli \u0259hali \u00fc\u00e7\u00fcn 220 manat,pensiya\u00e7\u0131lar \u00fc\u00e7\u00fcn 176 manat,u\u015faqlar \u00fc\u00e7\u00fcn 193 manat m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilir.2021-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu:\u00f6lk\u0259 \u00fczr\u0259 196 manat,\u0259m\u0259k qabiliyy\u0259tli \u0259hali \u00fc\u00e7\u00fcn 207 manat,pensiya\u00e7\u0131lar \u00fc\u00e7\u00fcn 162 manat,u\u015faqlar \u00fc\u00e7\u00fcn 175 manat m\u0259bl\u0259\u011find\u0259 m\u00fc\u0259yy\u0259n edilsin.71) B\u00fcdc\u0259 sisteminin \u0259sas\u0131n\u0131 hans\u0131 b\u00fcdc\u0259l\u0259r t\u0259\u015fkil edir?72) B\u00fcdc\u0259 ili hans\u0131 d\u00f6vrl\u0259ri \u0259hat\u0259 edir?73) D\u00f6vl\u0259t borcu kim t\u0259r\u0259find\u0259n idar\u0259 olunur?d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 \u00f6d\u0259nilm\u0259li olan borc;daxili d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;xarici d\u00f6vl\u0259t borcu - Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan Az\u0259rbaycan Respublikas\u0131n\u0131n qeyri-rezidentl\u0259ri il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259l\u0259rin \u00f6hd\u0259likl\u0259ri \u00fczr\u0259 borc;d\u00f6vl\u0259t z\u0259man\u0259ti \u2013 \u0259sas borcalan g\u00f6t\u00fcrd\u00fcy\u00fc borcu borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lm\u0131\u015f qaytar\u0131lma \u015f\u0259rtl\u0259rin\u0259 v\u0259 m\u00fcdd\u0259t\u0259 uy\u011fun olaraq borcver\u0259n\u0259 qaytarmad\u0131qda, h\u0259min borc \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin borcver\u0259n qar\u015f\u0131s\u0131nda tam v\u0259 ya qism\u0259n yerin\u0259 yetirilm\u0259sin\u0259 dair Az\u0259rbaycan Respublikas\u0131n\u0131n bu Qanunla m\u00fc\u0259yy\u0259nl\u0259\u015fdirilmi\u015f qaydada \u00fcz\u0259rin\u0259 g\u00f6t\u00fcrd\u00fcy\u00fc maliyy\u0259 \u00f6hd\u0259liyi;d\u00f6vl\u0259t borcalmas\u0131 \u2013 Az\u0259rbaycan Respublikas\u0131 ad\u0131ndan qaytar\u0131lma \u015f\u0259rtl\u0259ri Az\u0259rbaycan Respublikas\u0131n\u0131n rezidentl\u0259ri v\u0259 qeyri-rezidentl\u0259ri olan borcver\u0259nl\u0259 raz\u0131la\u015fd\u0131r\u0131lmaqla m\u00fc\u0259yy\u0259n m\u00fcdd\u0259t\u0259 maliyy\u0259 v\u0259saitinin c\u0259lb edilm\u0259si;\u00a0D\u00f6vl\u0259t borcalmalar\u0131\u00f6lk\u0259nin sosial-iqtisadi inki\u015faf\u0131na y\u00f6n\u0259ldilmi\u015f proqramlar\u0131n h\u0259yata ke\u00e7irilm\u0259sini t\u0259min etm\u0259k,d\u00f6vl\u0259t b\u00fcdc\u0259sinin k\u0259sirini \u00f6rtm\u0259k,d\u00f6vl\u0259t investisiyalar\u0131n\u0131 maliyy\u0259l\u0259\u015fdirm\u0259k v\u0259Az\u0259rbaycan Respublikas\u0131n\u0131n qanunvericiliyi il\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259n dig\u0259r m\u0259s\u0259l\u0259l\u0259rin h\u0259lli m\u0259qs\u0259dil\u0259 h\u0259yata ke\u00e7irilir.D\u00f6vl\u0259t borcu m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131 t\u0259r\u0259find\u0259n idar\u0259 olunur.Az\u0259rbaycan Respublikas\u0131n\u0131n Maliyy\u0259 Nazirliyi yan\u0131nda D\u00f6vl\u0259t Borcunun v\u0259 Maliyy\u0259 \u00d6hd\u0259likl\u0259rinin \u0130dar\u0259 Edilm\u0259si Agentliyi \u201cD\u00f6vl\u0259t borcu haqq\u0131nda\u201d v\u0259 \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131na, Az\u0259rbaycan Respublikas\u0131 Prezidentinin m\u00fcvafiq aktlar\u0131na uy\u011fun olaraq, d\u00f6vl\u0259t borcalmalar\u0131n\u0131n h\u0259yata ke\u00e7irilm\u0259sini t\u0259min ed\u0259n, d\u00f6vl\u0259t borcunun v\u0259 maliyy\u0259 \u00f6hd\u0259likl\u0259rinin idar\u0259 olunmas\u0131n\u0131, d\u00f6vl\u0259t borcunun t\u0259krar maliyy\u0259l\u0259\u015fdirilm\u0259sini h\u0259yata ke\u00e7ir\u0259n, vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131 v\u0259 \u201cD\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fondu\u201dnun v\u0259saitini idar\u0259etm\u0259y\u0259 ver\u0259n v\u0259 ya idar\u0259 ed\u0259n, d\u00f6vl\u0259t borcunun, d\u00f6vl\u0259t z\u0259man\u0259tl\u0259rinin v\u0259 xarici d\u00f6vl\u0259tl\u0259rin Az\u0259rbaycan Respublikas\u0131na olan borcunun reyestrini aparan, habel\u0259 d\u00f6vl\u0259t qiym\u0259tli ka\u011f\u0131zlar\u0131n\u0131n emissiyas\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n Az\u0259rbaycan Respublikas\u0131 Maliyy\u0259 Nazirliyinin strukturuna daxil olan qurumdur.74) \u018fsas makroiqtisadi g\u00f6st\u0259ricil\u0259r hans\u0131lard\u0131r?Klassik m\u0259\u2019nada iqtisadiyyat \u2013 insanlar\u0131n qeyri-m\u0259hdud t\u0259l\u0259bat\u0131n\u0131n m\u0259hdud t\u0259bii v\u0259 istehsal imkanlar\u0131 il\u0259 \u00f6d\u0259nilm\u0259si probleml\u0259rini h\u0259ll etm\u0259y\u0259 \u00e7al\u0131\u015fan elm v\u0259 praktiki f\u0259aliyy\u0259t sah\u0259sidir.B\u00fct\u00f6vl\u00fckd\u0259 iqtisadiyyat iki b\u00f6y\u00fck b\u00f6lm\u0259y\u0259 ayr\u0131l\u0131r: mikroiqtisadiyyat v\u0259 makroiqtisadiyyat.Mikroiqtisadiyyat \u2013 ayr\u0131-ayr\u0131 iqtisadi elementl\u0259rin iqtisadi davran\u0131\u015f\u0131n\u0131 \u00f6yr\u0259nir. Bel\u0259 elementl\u0259r\u0259 ev t\u0259s\u0259rr\u00fcfatlar\u0131, firmalar sah\u0259l\u0259r v\u0259 konkret bazarlar aiddir.Makroiqtisadiyyat is\u0259 \u0259ksin\u0259 iqtisadiyyat\u0131n b\u00fct\u00f6vl\u00fckd\u0259 f\u0259aliyy\u0259tini t\u0259nziml\u0259yir.Milli Hesablar Sistemi (MHS)makroiqtisadi g\u00f6st\u0259ricil\u0259ri t\u0259svir v\u0259 t\u0259hlil etm\u0259k \u00fc\u00e7\u00fcn qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259d\u0259 olan ikit\u0259r\u0259fli g\u00f6st\u0259ricil\u0259r sistemidir.Milli Hesablar Sisteminin (MHS) qurulmas\u0131 metodologiyas\u0131nda anlay\u0131\u015f, kateqoriya v\u0259 t\u0259rifl\u0259rd\u0259n geni\u015f istifad\u0259 olunur. Milli Hesablar Sistemi bax\u0131m\u0131ndan t\u0259krar istehsal prosesinin qar\u015f\u0131l\u0131ql\u0131 \u0259laq\u0259sini, iqtisadiyyat\u0131n dinamikas\u0131n\u0131 t\u0259hlil ed\u0259rk\u0259n \u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n istifad\u0259 olunur.Milli Hesablar Sistemind\u0259 \u0259sas makroiqtisadi g\u00f6st\u0259ricil\u0259rd\u0259n biri \u00dcMM v\u0259 \u00dcDM-dur.75) Hans\u0131 m\u00fcavin\u0259tl\u0259r m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta vasit\u0259l\u0259ri hesab\u0131na \u00f6d\u0259nilir?76) \u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131n\u0131 izah edin.\u018fDV-nin d\u0259r\u0259c\u0259si h\u0259r vergi tutulan \u0259m\u0259liyyat\u0131n v\u0259 h\u0259r vergi tutulan idxal\u0131n d\u0259y\u0259rinin 18 faizidir.Vergi tutulan d\u00f6vriyy\u0259 hesabat d\u00f6vr\u00fc \u0259rzind\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131n \u00fcmumi d\u0259y\u0259rind\u0259n ibar\u0259tdir.\u018flav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 qaydas\u0131 Az\u0259rbaycan Respublikas\u0131 \u0259razisin\u0259 g\u0259tiril\u0259n mallara v\u0259 n\u0259qliyyat vasit\u0259l\u0259rin\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisinin hesablanmas\u0131 \u00fc\u00e7\u00fcn mal\u0131n g\u00f6mr\u00fck d\u0259y\u0259rinin v\u0259 g\u00f6mr\u00fck r\u00fcsumunun c\u0259mi, aksiz\u0259 d\u00fc\u015f\u0259n mallar \u00fc\u00e7\u00fcn is\u0259 h\u0259m\u00e7inin aksiz m\u0259bl\u0259\u011finin c\u0259mi \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.Mallar\u0131n g\u00f6mr\u00fck r\u0259smil\u0259\u015fdirilm\u0259si zaman\u0131 m\u00fc\u0259yy\u0259n edilmi\u015f g\u00f6mr\u00fck d\u0259y\u0259rini G, g\u00f6mr\u00fck r\u00fcsumunu R, aksiz m\u0259bl\u0259\u011fini A h\u0259rfi il\u0259 i\u015far\u0259 ets\u0259k, onda \u0259lav\u0259 d\u0259y\u0259r vergisinin m\u0259bl\u0259\u011fi a\u015fa\u011f\u0131dak\u0131 qaydada hesablanacaqd\u0131r: \u018fDV= (G+R+A) x 18) \u00d6lk\u0259mizd\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin normalar\u0131 n\u0259 q\u0259d\u0259rdir?Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin 1 g\u00fcnl\u00fck normas\u0131Bak\u0131 \u015f\u0259h\u0259rind\u0259 90,0 manat,G\u0259nc\u0259, Sumqay\u0131t v\u0259 Nax\u00e7\u0131van \u015f\u0259h\u0259rl\u0259rind\u0259 70,0 manat,respublika tabeli dig\u0259r \u015f\u0259h\u0259rl\u0259rd\u0259, rayon m\u0259rk\u0259zl\u0259rind\u0259, \u015f\u0259h\u0259r tipli q\u0259s\u0259b\u0259l\u0259rd\u0259 v\u0259 k\u0259ndl\u0259rd\u0259 65,0 manat m\u00fc\u0259yy\u0259n edilsin.Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 ezamiyy\u0259 x\u0259rcl\u0259rinin m\u00fc\u0259yy\u0259n edilmi\u015f 1 g\u00fcnl\u00fck normas\u0131n\u0131n 80 faizini mehmanxana x\u0259rcl\u0259ri t\u0259\u015fkil edir.M\u00fchafiz\u0259 olunan \u015f\u0259xsl\u0259rin \u00f6lk\u0259daxili s\u0259f\u0259rl\u0259ri zaman\u0131 t\u0259hl\u00fck\u0259sizliyi t\u0259min ed\u0259n Az\u0259rbaycan Respublikas\u0131 Prezidentinin T\u0259hl\u00fck\u0259sizlik Xidm\u0259ti v\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n X\u00fcsusi Rabit\u0259 v\u0259 \u0130nformasiya T\u0259hl\u00fck\u0259sizliyi D\u00f6vl\u0259t Xidm\u0259ti \u0259m\u0259kda\u015flar\u0131n\u0131n mehmanxana x\u0259rcl\u0259ri t\u0259qdim edilmi\u015f t\u0259sdiqedici s\u0259n\u0259dl\u0259r\u0259 \u0259sas\u0259n faktiki x\u0259rcl\u0259r\u0259 uy\u011fun olaraq \u00f6d\u0259nilir.78) \u018fg\u0259r siz ezamiyy\u0259d\u0259sinizs\u0259 n\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 hec bir s\u0259n\u0259dg\u00f6t\u00fcrm\u0259misinzs\u0259, ezamiyy\u0259 x\u0259rcl\u0259ri nec\u0259 hesablanacaq?n\u0259qliyyat x\u0259rcl\u0259ri (taksid\u0259n istifad\u0259 istisna olmaqla, ya\u015fay\u0131\u015f m\u0259nt\u0259q\u0259sind\u0259n k\u0259narda yerl\u0259\u015f\u0259n va\u011fzala, limana (b\u0259r\u0259y\u0259), t\u0259yyar\u0259 meydan\u0131na v\u0259 \u00f6lk\u0259 \u0259razisind\u0259 dig\u0259r m\u0259nt\u0259q\u0259l\u0259r\u0259 getm\u0259k) daxildir v\u0259 bu x\u0259rcl\u0259r t\u0259qdim edil\u0259n s\u0259n\u0259dl\u0259r \u0259sas\u0131nda \u00f6d\u0259nilir.Qeyd olunan x\u0259rcl\u0259r\u0259 n\u0259qliyyatda s\u0259rni\u015finl\u0259rin icbari s\u0131\u011forta \u00fczr\u0259 t\u0259diyy\u0259l\u0259ri, biletl\u0259rin qabaqcadan sat\u0131\u015f\u0131 \u00fczr\u0259 xidm\u0259tin \u00f6d\u0259nilm\u0259si, qatarlarda yatacaq l\u0259vazimatlar\u0131ndan istifad\u0259 \u00fc\u00e7\u00fcn x\u0259rcl\u0259r d\u0259 daxildir.N\u0259qliyyat x\u0259rcl\u0259ri il\u0259 ba\u011fl\u0131 t\u0259sdiqedici s\u0259n\u0259dl\u0259r itirildiyi t\u0259qdird\u0259, bileti satm\u0131\u015f t\u0259\u015fkilat t\u0259r\u0259find\u0259n biletin h\u0259qiq\u0259t\u0259n h\u0259min \u015f\u0259xs\u0259 sat\u0131lmas\u0131n\u0131 t\u0259sdiq ed\u0259n r\u0259smi s\u0259n\u0259d (aray\u0131\u015f) \u00f6d\u0259ni\u015f \u00fc\u00e7\u00fcn \u0259sas g\u00f6t\u00fcr\u00fcl\u00fcr.79) Mikroiqtisadiyyat v\u0259 mezoiqtisadiyyat dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?M\u00fcasir milli t\u0259s\u0259rr\u00fcfat\u0131 \u00fc\u00e7 s\u0259viyy\u0259d\u0259 \u00f6yr\u0259nirl\u0259r, bu onun t\u0259\u015fkilinin \u00fc\u00e7 s\u0259viyy\u0259si il\u0259 ba\u011fl\u0131d\u0131r:1. A\u015fa\u011f\u0131 s\u0259viyy\u0259 (mikroiqtisadiyyat);2. Orta s\u0259viyy\u0259 (mezoiqtisadiyyat);3. Yuxar\u0131 s\u0259viyy\u0259 (makroiqtisadiyyat).Bu s\u0259viyy\u0259l\u0259rin h\u0259r birinin \u00f6z xarakterik c\u0259h\u0259tl\u0259ri vard\u0131r v\u0259 onlar a\u015fa\u011f\u0131dak\u0131 iqtisadi \u0259lam\u0259tl\u0259rin\u0259 g\u00f6r\u0259 f\u0259rql\u0259nirl\u0259r.\u018fm\u0259k b\u00f6lg\u00fcs\u00fc v\u0259 \u0259m\u0259k kooperasiyas\u0131n\u0131n d\u0259r\u0259c\u0259sin\u0259 g\u00f6r\u0259;M\u00fclkiyy\u0259tin tipin\u0259 (formas\u0131na) g\u00f6r\u0259;T\u0259s\u0259rr\u00fcfat\u0131n t\u0259\u015fkilinin formas\u0131na g\u00f6r\u0259;\u0130da\u0259retm\u0259 n\u00f6v\u00fcn\u0259 g\u00f6r\u0259.Mikroiqtisadiyyat t\u0259k \u0259m\u0259k b\u00f6lg\u00fcs\u00fc, sad\u0259 \u0259m\u0259k kooperasiyas\u0131, x\u00fcsusi m\u00fclkiyy\u0259t v\u0259 azad bazar m\u00fcnasib\u0259tl\u0259ri \u0259sas\u0131nda f\u0259aliyy\u0259t g\u00f6st\u0259rir.Lakin m\u0259hsuldar q\u00fcvv\u0259l\u0259rin inki\u015faf\u0131 n\u0259tic\u0259sind\u0259 t\u0259s\u0259rr\u00fcfat\u0131n t\u0259\u015fkilinin yeni pill\u0259si formala\u015f\u0131r. Bu orta pill\u0259 olan mezoiqtisadiyyatd\u0131r. Mezo \u2013 yunanca \u2013 mesos \u2013 aral\u0131q, orta m\u0259nas\u0131n\u0131 verir.Mezoiqtisadiyyat\u00a0 istehsal\u0131n t\u0259m\u0259rk\u00fczl\u0259\u015fm\u0259si v\u0259 m\u0259rk\u0259zl\u0259\u015fm\u0259si n\u0259tic\u0259sind\u0259 formala\u015f\u0131r. \u0130ri h\u0259cmli birlikl\u0259r, kombinatlar, kompleksl\u0259r yaran\u0131r. H\u0259tta texnoloji c\u0259h\u0259td\u0259n \u0259laq\u0259si olmayan konqlomeratlar yaran\u0131r. M\u0259s\u0259l\u0259n,avtomobil zavodlar\u0131 birliyi (eyni texnologiyaya \u0259saslanan m\u00fc\u0259ssis\u0259l\u0259rin birliyi),toxuculuq kombinat\u0131, kimya kombinat\u0131 (burada xammal\u0131 eyni m\u0259nb\u0259d\u0259n alan, yaxud birinin m\u0259hsulu dig\u0259ri \u00fc\u00e7\u00fcn xammal olan m\u00fc\u0259ssis\u0259l\u0259rin birliyi) v\u0259 yaxudmaliyy\u0259 c\u0259h\u0259td\u0259n m\u00fcdafi\u0259 olunmaq \u00fc\u00e7\u00fcn m\u00fcxt\u0259lif sah\u0259nin m\u00fc\u0259ssis\u0259l\u0259rinin birliyi olan\u00a0konqlomerat\u00a0(bank, g\u0259miqay\u0131rma, mehmanxana kimi m\u00fc\u0259ssis\u0259l\u0259r birliyi).\u0130nhisar birlikl\u0259ri formalar\u0131 da mezoiqtisadiyyata aiddir.B\u00fct\u00fcn bu deyil\u0259nl\u0259r\u00a0mezoiqtisadiyyat\u0131n bazar\u0131 inhisarla\u015fd\u0131rma\u011fa meylli oldu\u011funu g\u00f6st\u0259rir.\u00a0Kartel, sindikat, konsern v\u0259 trest kimi inhisar birliyi formalar\u0131 da\u00a0 mezoiqtisadi\u00a0 sistem\u0259 daxildir..80) Subvensiya il\u0259 subsidiyan\u0131n f\u0259rqi n\u0259dir?81) Maliyy\u0259 t\u0259hlili nec\u0259 h\u0259yata ke\u00e7irilir?82) D\u00f6vl\u0259tin maliyy\u0259 resurslar\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?83) Maliyy\u0259 resurslar\u0131 hans\u0131 hiss\u0259l\u0259rd\u0259n ibar\u0259tdir?\u018fhalinin, t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin, d\u00f6vl\u0259tin, \u00f6z\u00fcn\u00fcidar\u0259 orqanlar\u0131n\u0131n s\u0259r\u0259ncam\u0131nda olan pul v\u0259saitl\u0259rinin c\u0259mi maliyy\u0259 resurslar\u0131n\u0131 t\u0259\u015fkil edir.Maliyy\u0259 resurslar\u0131 m\u0259qs\u0259dli pul v\u0259saitl\u0259ri kimi m\u00fc\u0259yy\u0259n edilir. M \/ d maliyy\u0259 v\u0259 maliyy\u0259 resurslar\u0131 aras\u0131nda \u0259h\u0259miyy\u0259tli f\u0259rql\u0259r var:1) Maliyy\u0259 - m\u00fcc\u0259rr\u0259d kateqoriya olan pul m\u00fcnasib\u0259tl\u0259ri fiziki olaraq hiss oluna bilm\u0259z2) Maliyy\u0259 resurslar\u0131 - pul v\u0259saitl\u0259ri. Hans\u0131 ki, fiziki olaraq hiss oluna bil\u0259r, ba\u015fqa yer\u0259, ist\u0259nil\u0259n m\u0259saf\u0259y\u0259 da\u015f\u0131na bil\u0259r3) Na\u011fd pul m\u00fcxt\u0259lif yerl\u0259rd\u0259 saxlan\u0131la v\u0259 ya gizl\u0259n\u0259 bil\u0259r.Resurslar m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f (b\u00fcdc\u0259, b\u00fcdc\u0259 v\u0259 qeyri-b\u00fcdc\u0259 fondlar\u0131) v\u0259 m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f (m\u00fc\u0259ssis\u0259l\u0259rin maliyy\u0259 resurslar\u0131) b\u00f6l\u00fcn\u00fcr.T\u0259\u015f\u0259kk\u00fcl m\u0259nb\u0259yi b\u00f6l\u00fcn\u0259n v\u0259 yenid\u0259n b\u00f6l\u00fc\u015fd\u00fcr\u00fcl\u0259n milli g\u0259lirdir. Bunun \u0259sas\u0131nda m\u00fcvafiq maliyy\u0259 resurslar\u0131 m\u0259nb\u0259l\u0259ri formala\u015f\u0131r.\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259n, \u00f6z\u0259ll\u0259\u015fdirm\u0259d\u0259n, habel\u0259 xaricd\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r\u00a0iqtisadi f\u0259aliyy\u0259t;qiym\u0259tli ka\u011f\u0131zlar\u0131n v\u0259 pullar\u0131n emissiyas\u0131, d\u00f6vl\u0259t krediti;m\u0259cburi \u00f6d\u0259ni\u015fl\u0259r (vergil\u0259r, r\u00fcsumlar, r\u00fcsumlar).84) Fiskal siyas\u0259t n\u0259dir?- B\u00fcdc\u0259 vergi siyas\u0259ti\u0130qtisadiyyat v\u0259 siyas\u0259t elmind\u0259\u00a0fiskal siyas\u0259t\u00a0d\u00f6vl\u0259t g\u0259lirl\u0259rinin\u00a0v\u0259\u00a0x\u0259rcl\u0259rinin\u00a0k\u00f6m\u0259yi il\u0259 iqtisadiyyata t\u0259sir etm\u0259k \u00fc\u00e7\u00fcn istifad\u0259 olunur.\u00a0Keyns iqtisadi m\u0259kt\u0259bin\u0259\u00a0g\u00f6r\u0259,\u00a0d\u00f6vl\u0259t vergil\u0259rin\u00a0s\u0259viyy\u0259sini (d\u0259r\u0259c\u0259sini) v\u0259 x\u0259rcl\u0259rini d\u0259yi\u015fdikd\u0259 bu m\u0259cmu t\u0259l\u0259b\u0259 v\u0259 iqtisadi aktivliy\u0259 t\u0259sir g\u00f6st\u0259rir.Fiskal siyas\u0259t biznes tsikll\u0259rind\u0259 d\u0259yi\u015fiklikl\u0259r ba\u015f verdikd\u0259 iqtisadiyyat\u0131 sabitl\u0259\u015fdirm\u0259k \u00fc\u00e7\u00fcn t\u0259tbiq edilir. Fiskal siyas\u0259tin iki \u0259sas al\u0259ti olan vergil\u0259r v\u0259 d\u00f6vl\u0259t x\u0259rcl\u0259ri d\u0259yi\u015fdikd\u0259, bu a\u015fa\u011f\u0131dak\u0131 makroiqtisadi g\u00f6st\u0259ricil\u0259r\u0259 t\u0259sir edir\u00a0:M\u0259cmu t\u0259l\u0259b\u00a0v\u0259\u00a0iqtisadi aktivliyin\u00a0s\u0259viyy\u0259si;Y\u0131\u011f\u0131m v\u0259 investisiyalar;G\u0259lirl\u0259rin b\u00f6lg\u00fcs\u00fc.Fiskal siyas\u0259t\u00a0monetar siyas\u0259td\u0259n\u00a0b\u0259zi x\u00fcsusiyy\u0259tl\u0259rin\u0259 g\u00f6r\u0259 f\u0259rql\u0259nir. Bel\u0259 ki,fiskal siyas\u0259t\u00a0qanunvericilik akt\u0131\u00a0il\u0259 t\u0259nziml\u0259n\u0259n d\u00f6vl\u0259t g\u0259lirl\u0259ri v\u0259 x\u0259rcl\u0259rind\u0259ki d\u0259yi\u015fiklik vasit\u0259si il\u0259 iqtisadiyyata t\u0259sir g\u00f6st\u0259rir.Monetar siyas\u0259t is\u0259\u00a0m\u0259rk\u0259zi bank\u00a0t\u0259r\u0259find\u0259n\u00a0pul t\u0259klifin\u0259, faiz d\u0259r\u0259c\u0259sin\u0259 v\u0259 m\u0259cburi ehtiyat normas\u0131na\u00a0t\u0259sir etm\u0259kl\u0259 bunu h\u0259yata ke\u00e7irir.Fiskal siyas\u0259tin 3 \u0259sas\u00a0n\u00f6v\u00fc\u00a0vard\u0131r:Neytral fiskal siyas\u0259t\u00a0ad\u0259t\u0259n iqtisadiyyat tarazl\u0131q h\u00f6km s\u00fcr\u0259n zaman t\u0259tbiq edilir. Bu zaman d\u00f6vl\u0259t x\u0259rcl\u0259ri tam olaraq d\u00f6vl\u0259t g\u0259lirl\u0259ri hesab\u0131na maliyy\u0259l\u0259\u015fir v\u0259 iqtisadiyyata neytral t\u0259sir g\u00f6st\u0259rir.Geni\u015fl\u0259ndirici fiskal siyas\u0259t\u00a0zaman\u0131 d\u00f6vl\u0259t x\u0259rcl\u0259ri g\u0259lirl\u0259ri \u00fcst\u0259l\u0259yir. Bu siyas\u0259t ad\u0259t\u0259n b\u00f6hran d\u00f6vr\u00fcnd\u0259 h\u0259yata ke\u00e7irilir.Darald\u0131c\u0131 fiskal siyas\u0259t\u00a0h\u0259yata ke\u00e7irilirs\u0259, d\u00f6vl\u0259t g\u0259lirl\u0259rinin yaln\u0131z bir hiss\u0259si x\u0259rcl\u0259r\u0259 y\u00f6n\u0259ldilir. Qalan hiss\u0259 is\u0259 d\u00f6vl\u0259tin daxili v\u0259 ya xarici borclar\u0131n\u0131n \u00f6d\u0259nm\u0259sin\u0259 y\u00f6n\u0259ldilir.85) Kommersiya banklar\u0131 d\u00f6vl\u0259t maliyy\u0259 sistemin\u0259 aid edilir? - XeyirAZ\u018fRBAYCAN RESPUBL\u0130KASININ MAL\u0130YY\u018f S\u0130STEM\u0130Maliyy\u0259 b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rinin da\u015f\u0131y\u0131c\u0131s\u0131 oldu\u011funa g\u00f6r\u0259, m\u0259hz bu b\u00f6lg\u00fc m\u00fcxt\u0259lif t\u0259s\u0259rr\u00fcfat subyektl\u0259ri aras\u0131nda ba\u015f verir. Pul v\u0259saiti fondlar\u0131n\u0131n yarad\u0131lmas\u0131 v\u0259 istifad\u0259si qaydas\u0131ndan as\u0131l\u0131 olaraq maliyy\u0259 sistemi iki yer\u0259 ayr\u0131l\u0131r.- D\u00f6vl\u0259t maliyy\u0259si (m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259);- M\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n (t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin) maliyy\u0259si (qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259).Bu b\u00f6lm\u0259nin h\u0259r biri t\u0259\u015fkilati struktura malik olmaqla bir ne\u00e7\u0259 h\u0259lq\u0259d\u0259n ibar\u0259tdir.Maliyy\u0259 sistemi geni\u015f m\u0259nada \u00f6z\u00fcn\u0259 habel\u0259 3 kredit-bank sistemini d\u0259 (\u00f6lk\u0259nin banklar\u0131n\u0131 v\u0259 dig\u0259r kredit idar\u0259l\u0259rinin m\u0259cmunu) daxil edir:Birinci b\u00f6lm\u0259 \u2013 d\u00f6vl\u0259t maliyy\u0259sinin h\u0259lq\u0259l\u0259ri m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259y\u0259 aiddir v\u0259 makro s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 maliyy\u0259-b\u00f6lg\u00fc m\u00fcnasib\u0259tl\u0259rini t\u0259nziml\u0259m\u0259k \u00fc\u00e7\u00fcn istifad\u0259 edilir.\u0130kinci b\u00f6lm\u0259 - m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259sini qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f maliyy\u0259ni \u0259hat\u0259 edir v\u0259 mikro s\u0259viyy\u0259d\u0259 iqtisadiyyat\u0131 v\u0259 sosial m\u00fcnasib\u0259tl\u0259ri t\u0259nziml\u0259m\u0259k v\u0259 stimulla\u015fd\u0131rmaq \u00fc\u00e7\u00fcn istifad\u0259 edilir.Kredit-bank sferas\u0131 \u00f6lk\u0259nin banklar\u0131ndan v\u0259 dig\u0259r kredit idar\u0259l\u0259rd\u0259n ibar\u0259tdir. \u00d6lk\u0259nin maliyy\u0259 sistemin\u0259 maliyy\u0259 f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n v\u0259 t\u0259nziml\u0259y\u0259n d\u00f6vl\u0259t maliyy\u0259 institutlar\u0131 da (t\u0259\u015fkilatlar v\u0259 idar\u0259l\u0259r) aiddir.D\u00f6vl\u0259t maliyy\u0259 sistemiD\u00f6vl\u0259t v\u0259 yerli b\u00fcdc\u0259l\u0259rD\u00f6vl\u0259t kreditiB\u00fcdc\u0259d\u0259n k\u0259nar fondlarB\u0259l\u0259diyy\u0259l\u0259rin maliyy\u0259si86) Maliyy\u0259 n\u0259zar\u0259ti hans\u0131 \u0259m\u0259liyyatlar\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdirir?Maliyy\u0259 n\u0259zar\u0259ti \u2013b\u00fct\u00fcn iqtisadi subyektl\u0259r: d\u00f6vl\u0259t, m\u00fc\u0259ssis\u0259 v\u0259 t\u0259\u015fkilatlar\u0131n maliyy\u0259 f\u0259aliyy\u0259ti \u00fcz\u0259rind\u0259 qanunverici v\u0259 icraedici hakimiyy\u0259t orqanlar\u0131n\u0131n n\u0259zar\u0259tidir.\u0130stiqam\u0259tl\u0259riM\u00fcxt\u0259lif s\u0259viyy\u0259li b\u00fcdc\u0259l\u0259rin t\u0259rtibi v\u0259 icra olunmas\u0131na n\u0259zar\u0259t olunmas\u0131;B\u00fcdc\u0259 v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n v\u0259saitl\u0259rinin s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc istifad\u0259si,banklarda v\u0259 dig\u0259r kredit t\u0259\u015fkilatlar\u0131nda b\u00fcdc\u0259 v\u0259saitl\u0259ri il\u0259 \u0259m\u0259liyyatlar\u0131n d\u00fczg\u00fcnl\u00fcy\u00fcn\u0259 n\u0259zar\u0259t olunmas\u0131;M\u00f6vcud b\u00fcdc\u0259 v\u0259 vergi qanunvericiliyin\u0259 riay\u0259t olunmas\u0131na n\u0259zar\u0259t olunmas\u0131;\u041c\u0259cmu ictimai m\u0259hsulun d\u0259y\u0259rinin v\u0259 Milli g\u0259lirin b\u00f6lg\u00fcs\u00fc v\u0259 yenid\u0259n b\u00f6lg\u00fcs\u00fcn\u0259 n\u0259zar\u0259t olunmas\u0131 v\u0259 sair.Maliyy\u0259-b\u00fcdc\u0259 n\u0259zar\u0259ti, \u0259sas\u0259n, bilavasit\u0259 b\u00fcdc\u0259 prosesi \u00e7\u0259r\u00e7iv\u0259sind\u0259 m\u00fcxt\u0259lif c\u00fcr n\u0259zar\u0259t t\u0259dbirl\u0259rind\u0259n\u00a0-\u00a0b\u00fcdc\u0259 t\u0259snifat\u0131n\u0131n g\u0259lir v\u0259 x\u0259rc madd\u0259l\u0259rinin \u0259sasl\u0131l\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259si, b\u00fct\u00fcn s\u0259viyy\u0259l\u0259rd\u0259n olan b\u00fcdc\u0259l\u0259rin icras\u0131n\u0131n\u00a0vaxtam\u00fcvafiqliyinin\u00a0v\u0259 taml\u0131\u011f\u0131n\u0131n yoxlan\u0131lmas\u0131, b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131n\u0131n x\u0259rcl\u0259nm\u0259sin\u0259 n\u0259zar\u0259t v\u0259\u00a0sair\u0259d\u0259n\u00a0ibar\u0259t olur.Maliyy\u0259-t\u0259s\u0259rr\u00fcfat n\u0259zar\u0259ti is\u0259 \u00f6z ifad\u0259sini t\u0259s\u0259rr\u00fcfat subyektl\u0259rinin maliyy\u0259-t\u0259s\u0259rr\u00fcfat \u0259m\u0259liyyatlar\u0131n\u0131n yoxlan\u0131lmas\u0131nda v\u0259 t\u0259fti\u015find\u0259, ayr\u0131lm\u0131\u015f d\u00f6vl\u0259t v\u0259saitl\u0259rinin t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n istifad\u0259sinin s\u0259m\u0259r\u0259liliyinin, d\u00f6vl\u0259t \u0259mlak\u0131n\u0131n idar\u0259 edilm\u0259sinin qanuniliyinin v\u0259 rasionall\u0131\u011f\u0131n\u0131n qiym\u0259tl\u0259ndirilm\u0259sind\u0259 v\u0259\u00a0sair\u0259d\u0259\u00a0tap\u0131r.87) Hal-haz\u0131rda Az\u0259rbaycan Respublikas\u0131nda b\u00fcdc\u0259d\u0259nk\u0259nar d\u00f6vl\u0259t fondlar\u0131hans\u0131 istiqam\u0259tl\u0259rd\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rirl\u0259r?Bu fondlar sosial-iqtisadi xarakter da\u015f\u0131y\u0131r v\u0259 ciddi m\u0259qs\u0259dli t\u0259yinata malikdir. B\u00fcdc\u0259d\u0259nk\u0259nar fondlar\u0131n ba\u015fl\u0131ca m\u0259qs\u0259di\u0259haliy\u0259 sosial xidm\u0259t g\u00f6st\u0259rilm\u0259si,infrastruktur sah\u0259l\u0259rinin inki\u015faf\u0131na t\u0259kan verilm\u0259si v\u0259 h\u0259v\u0259sl\u0259ndirilm\u0259si,iqtisadiyyat\u0131n apar\u0131c\u0131 sah\u0259l\u0259rinin intensiv f\u0259aliyy\u0259tin\u0259 \u0259lav\u0259 yard\u0131m g\u00f6st\u0259rilm\u0259si,yard\u0131m\u00e7\u0131 ehtiyat fondunun yarad\u0131lmas\u0131 v\u0259 s. ibar\u0259tdir.88) B\u00fcdc\u0259d\u0259nk\u0259nar bir ne\u00e7\u0259 d\u00f6vl\u0259t fondlar\u0131n\u0131 misal g\u00f6st\u0259rin.Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 FonduAz\u0259rbaycan Respublikas\u0131 Prezidentinin f\u0259rman v\u0259 s\u0259r\u0259ncamlar\u0131nda, d\u00f6vl\u0259t proqramlar\u0131nda, Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin q\u0259rar v\u0259 s\u0259r\u0259ncamlar\u0131nda n\u0259z\u0259rd\u0259 tutulan istehsal, emal v\u0259 xidm\u0259t sah\u0259l\u0259rinin d\u0259st\u0259kl\u0259nm\u0259si;k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131qeyri-neft s\u0259naye sah\u0259l\u0259rinin inki\u015faf\u0131 \u00fczr\u0259 istehsal v\u0259 emal y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;xidm\u0259t (tibb, t\u0259hsil, ictimai ia\u015f\u0259 v\u0259 ictimai n\u0259qliyyat xidm\u0259ti) y\u00f6n\u00fcml\u00fc layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;turizmin inki\u015faf\u0131 \u00fczr\u0259 layih\u0259l\u0259rin d\u0259st\u0259kl\u0259nm\u0259si;D\u00f6vl\u0259t Sosial M\u00fcdafi\u0259 Fondum\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011fortas\u0131 v\u0259 k\u00f6n\u00fcll\u00fc (\u0259lav\u0259) sosial s\u0131\u011forta, d\u00f6vl\u0259t icbari \u015f\u0259xsi s\u0131\u011forta, \u0259halinin \u0259m\u0259k pensiyalar\u0131, sosial m\u00fcavin\u0259tl\u0259r, \u00fcnvanl\u0131 d\u00f6vl\u0259t sosial yard\u0131m\u0131 il\u0259, t\u0259qa\u00fcd v\u0259 kompensasiyalarla, habel\u0259 Az\u0259rbaycan Respublikas\u0131n\u0131n qanunlar\u0131, Az\u0259rbaycan Respublikas\u0131 Prezidentinin v\u0259 Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin aktlar\u0131 il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f dig\u0259r \u00f6d\u0259ni\u015fl\u0259rl\u0259 t\u0259min edilm\u0259si sah\u0259sind\u0259 (bundan sonra \u2013 m\u00fcvafiq sah\u0259) f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n publik h\u00fcquqi \u015f\u0259xsdir. Fond Az\u0259rbaycan Respublikas\u0131n\u0131n \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyinin tabeliyind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rir.ARDNF-nin yarad\u0131lmas\u0131nda \u0259sas m\u0259qs\u0259d \u00f6lk\u0259nin neft s\u0259rv\u0259tl\u0259rinin s\u0259m\u0259r\u0259li v\u0259 m\u0259qs\u0259dy\u00f6nl\u00fc idar\u0259 edilm\u0259sin\u0259 \u015f\u0259rait yaratmaqd\u0131r.\u00d6lk\u0259d\u0259 makroiqtisadi sabitliyin qorunmas\u0131, maliyy\u0259-vergi intizam\u0131n\u0131n t\u0259min edilm\u0259si, neft g\u0259lirl\u0259rind\u0259n as\u0131l\u0131l\u0131\u011f\u0131n azald\u0131lmas\u0131 v\u0259 qeyri-neft sektorunun inki\u015faf\u0131n\u0131n t\u0259min edilm\u0259si\u00d6lk\u0259nin sosial-iqtisadi t\u0259r\u0259qqisi namin\u0259 m\u00fch\u00fcm \u00fcmummilli layih\u0259l\u0259rin maliyy\u0259l\u0259\u015fdirilm\u0259siNeft v\u0259 qaz\u0131n b\u0259rpa edilm\u0259y\u0259n t\u0259bii ehtiyat oldu\u011funu n\u0259z\u0259r\u0259 alaraq, onlardan \u0259ld\u0259 edil\u0259n g\u0259lirin n\u0259sill\u0259r aras\u0131nda b\u0259rab\u0259r b\u00f6l\u00fc\u015fd\u00fcr\u00fclm\u0259si v\u0259 g\u0259l\u0259c\u0259k n\u0259sill\u0259r \u00fc\u00e7\u00fcn ehtiyat v\u0259saitin toplanmas\u0131\u018fman\u0259tl\u0259rin S\u0131\u011fortalanmas\u0131 Fondunun yarad\u0131lmas\u0131n\u0131n m\u0259qs\u0259di banklar v\u0259 xarici\u00a0 banklar\u0131n yerli filiallar\u0131 \u00f6d\u0259m\u0259 qabiliyy\u0259tini itirdikd\u0259 fiziki \u015f\u0259xsl\u0259rd\u0259n\u00a0 \u0259man\u0259t\u0259 q\u0259bul olunmu\u015f pul v\u0259saitinin itirilm\u0259si riskinin qar\u015f\u0131s\u0131n\u0131 almaq, Az\u0259rbaycan Respublikas\u0131nda maliyy\u0259 v\u0259 bank sisteminin sabitliyini v\u0259 inki\u015faf\u0131n\u0131 t\u0259min etm\u0259kdir.Aqrar S\u0131\u011forta Fondu,Sahibkarl\u0131\u011f\u0131n \u0130nki\u015faf\u0131 Fondu,G\u0259ncl\u0259r Fondu,Az\u0259rbaycan \u0130poteka Fondu89) \u0130lin sonunda b\u00fcdc\u0259d\u0259 qalan art\u0131q v\u0259saitin taleyi nec\u0259 h\u0259ll edilir?\u0130lin sonuna b\u00fct\u00fcn x\u0259zin\u0259 hesablar\u0131n\u0131n qal\u0131qlar\u0131 vahid x\u0259zin\u0259 hesab\u0131na k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131 d\u00f6vl\u0259t b\u00fcdc\u0259si k\u0259sirinin maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259 v\u0259 (v\u0259 ya) n\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si x\u0259rcl\u0259rinin on ikid\u0259 bir hiss\u0259si h\u0259min il \u00fczr\u0259 bu Qanunun 7-ci madd\u0259sind\u0259 g\u00f6st\u0259ril\u0259n x\u0259rcl\u0259rin \u00f6d\u0259nilm\u0259sin\u0259 y\u00f6n\u0259ldilir,qalan v\u0259saitin d\u00f6vl\u0259t b\u00fcdc\u0259sinin neft g\u0259lirl\u0259rinin cari b\u00fcdc\u0259 ili \u00fc\u00e7\u00fcn d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan m\u0259bl\u0259\u011find\u0259n art\u0131q daxil olan hiss\u0259sind\u0259n \u00e7ox olmayan m\u0259bl\u0259\u011fi D\u00f6vl\u0259t borcu v\u0259 z\u0259man\u0259ti \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin T\u0259minat Fonduna k\u00f6\u00e7\u00fcr\u00fcl\u00fcr.Vahid x\u0259zin\u0259 hesab\u0131n\u0131n s\u0259rb\u0259st qal\u0131\u011f\u0131n\u0131n yerd\u0259 qalan hiss\u0259si bu Qanunun 19.2-ci madd\u0259sinin \u00fc\u00e7\u00fcnc\u00fc abzas\u0131nda n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada idar\u0259 edilir.90) D\u00f6vl\u0259tin maliyy\u0259 siyas\u0259tinin \u0259sas strateji istiqam\u0259tl\u0259rin\u0259 n\u0259l\u0259ri aid ed\u0259bil\u0259rsiniz?davaml\u0131 inki\u015faf\u0131 v\u0259 stabil iqtisadiyyat\u0131 t\u0259min ed\u0259 bil\u0259c\u0259k \u015f\u0259ffaf v\u0259 r\u0259qab\u0259tqabiliyy\u0259tli bank sisteminin yarad\u0131lmas\u0131;\u00a0maliyy\u0259 bazar\u0131n\u0131n b\u00fct\u00fcn seqmentl\u0259rinin dinamikliyinin t\u0259min edilm\u0259si;\u00a0maliyy\u0259-bank sisteminin tarazl\u0131\u011f\u0131n\u0131 t\u0259min ed\u0259n infrastrukturun yarad\u0131lmas\u0131;\u00a0stabil inki\u015faf\u0131 t\u0259min ed\u0259 bil\u0259c\u0259k parametrl\u0259rin f\u0259aliyy\u0259t v\u0259 n\u0259zar\u0259t mexanizminin t\u0259kmill\u0259\u015fdirilm\u0259si v\u0259 s.s\u0131\u011forta sektorunun yenid\u0259n formala\u015fd\u0131r\u0131lmas\u013191) Qeyri-m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul fondlar\u0131 hans\u0131lard\u0131r? Maliyy\u0259 m\u00fcxt\u0259lif pul v\u0259saitl\u0259ri fondlar\u0131n\u0131n formala\u015fd\u0131r\u0131lmas\u0131 v\u0259 istifad\u0259si il\u0259 \u0259laq\u0259dar olan iqtisadi m\u00fcnasib\u0259tl\u0259ri \u0259hat\u0259 edir. Bu pul v\u0259saitl\u0259ri fondlar\u0131 m\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f v\u0259 m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f fondlara ayr\u0131l\u0131r.M\u0259rk\u0259zl\u0259\u015fdirilm\u0259mi\u015f pul fondlar\u0131 m\u00fc\u0259ssis\u0259l\u0259rin fondlar\u0131d\u0131r. Onlara y\u0131\u011f\u0131m fondu, istehlak v\u0259 ehtiyat fondlar\u0131 daxildir.Y\u0131\u011f\u0131m fondunun v\u0259saitl\u0259ri kapital qoyulu\u015funun maliyy\u0259l\u0259\u015fdirilm\u0259sin\u0259v\u0259 s. x\u0259rcl\u0259r\u0259 s\u0259rf edilir.\u0130stehlak fondu z\u0259ruri v\u0259 izafi m\u0259hsulun d\u0259y\u0259ri hesab\u0131na formala\u015f\u0131r.Ehtiyat fondu m\u0259hsulun d\u0259y\u0259ri hesab\u0131na t\u0259\u015fkil olunur. Laz\u0131m olan ehtiyaclar h\u0259min fondun v\u0259saiti hesab\u0131na \u00f6d\u0259nilir.M\u0259rk\u0259zl\u0259\u015fdirilmi\u015f pul v\u0259saitl\u0259ri fondlar\u0131 d\u00f6vl\u0259t s\u0259viyy\u0259sind\u0259 formala\u015fd\u0131r\u0131l\u0131r. Onlara m\u00fcxt\u0259lif hakimiyy\u0259t orqanlar\u0131n\u0131n b\u00fcdc\u0259l\u0259ri v\u0259 b\u00fcdc\u0259d\u0259nk\u0259nar fondlar daxildir.92) B\u00fcdc\u0259 krediti n\u0259dir?B\u00fcdc\u0259 krediti -- H\u00fcquqi \u015f\u0259xsl\u0259r\u0259 yaxud ba\u015fqa \u00f6lk\u0259l\u0259r\u0259 \u0259v\u0259zsiz yaxud a\u015fa\u011f\u0131 faizl\u0259 v\u0259 qaytar\u0131lma \u015f\u0259rti il\u0259 v\u0259saitl\u0259rin verilm\u0259sini n\u0259z\u0259rd\u0259 tutan b\u00fcdc\u0259 x\u0259rcidir. B\u00fcdc\u0259 kreditini almaq ist\u0259y\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r onun vaxt\u0131nda qaytar\u0131lmas\u0131na t\u0259minat verm\u0259lidirl\u0259r.Bel\u0259 t\u0259minat rolunda bank\u0131n t\u0259minat m\u0259ktubu, \u0259mlak\u0131n girov qoyulmas\u0131 v\u0259 s. \u00e7\u0131x\u0131\u015f ed\u0259 bil\u0259r.93) Maliyy\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131 dedikd\u0259 n\u0259 ba\u015fa d\u00fc\u015f\u00fcrs\u00fcn\u00fcz?Proqnozla\u015fd\u0131rma uzun m\u00fcdd\u0259t\u0259 idar\u0259etm\u0259 obyektinin maliyy\u0259 v\u0259ziyy\u0259tinin d\u0259yi\u015fdirilm\u0259sin\u0259, i\u015fl\u0259nib haz\u0131rlanmas\u0131na y\u00f6n\u0259ldilmi\u015fdir. Proqnozla\u015fd\u0131rman\u0131n x\u00fcsusiyy\u0259ti maliyy\u0259 g\u00f6st\u00f6ricil\u0259rinin v\u0259 idar\u0259etm\u0259 obyektinin inki\u015faf\u0131n\u0131n variantlar\u0131n\u0131 m\u00fc\u0259yy\u0259n ed\u0259n parametrl\u0259rin i\u015fl\u0259nib haz\u0131rlanmas\u0131nda alternativlikd\u0259n ibar\u0259tdir.Proqnozla\u015fd\u0131rman\u0131n \u0259n geni\u015f yay\u0131lm\u0131\u015f metodu \u2013 ekspert qiym\u0259tl\u0259ndirilm\u0259sini n\u0259z\u0259r\u0259 almaqla inki\u015faf\u0131n b\u0259rq\u0259rar olmu\u015f meylinin ekstropolyasiya (k\u0259narla\u015fma) v\u0259 s\u0259b\u0259b\u2013n\u0259tic\u0259 \u0259laq\u0259l\u0259rinin t\u0259hlili metodlar\u0131d\u0131r.Bununla yana\u015f\u0131 proqnoz anlay\u0131\u015f\u0131ndan maliyy\u0259 plan\u0131n\u0131n t\u0259rtibi \u00fc\u00e7\u00fcn z\u0259ruri olan hesablamalar\u0131, m\u0259s\u0259l\u0259n, m\u0259hsul h\u0259cminin realla\u015fd\u0131r\u0131lmas\u0131 proqnozunu, x\u0259rcl\u0259rin miqdar\u0131 proqnozunu v\u0259 s. hesablamaq \u00fc\u00e7\u00fcn d\u0259 istifad\u0259 edilir. Bu hesablamalara m\u00fc\u0259yy\u0259n \u00e7eviklik verir, d\u0259yi\u015f\u0259n \u015f\u0259raitd\u0259n as\u0131l\u0131 olaraq d\u00fcz\u0259li\u015fl\u0259r etm\u0259y\u0259 imkan verir.Maliyy\u0259 proqnozla\u015fd\u0131r\u0131lmas\u0131 d\u0259qiq plan \u00fc\u00e7\u00fcn m\u00fcnasib hesab edil\u0259n illik v\u0259 perspektiv maliyy\u0259 planla\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn \u0259sas yarad\u0131r.94) Ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259sinin s\u0259n\u0259di n\u0259dir?ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259si \u2013 b\u00fcdc\u0259 t\u0259rtibinin strateji m\u0259rh\u0259l\u0259si olmaqla icmal b\u00fcdc\u0259nin v\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin g\u0259lir v\u0259 x\u0259rcl\u0259rinin prioritetl\u0259\u015fdirilm\u0259si, t\u0259qdim edilm\u0259si v\u0259 idar\u0259 olunmas\u0131 m\u0259qs\u0259di il\u0259 t\u0259\u015fkil olunan, ortam\u00fcdd\u0259tli resurs z\u0259rfinin v\u0259 milli x\u0259rc prioritetl\u0259rinin uy\u011funla\u015fd\u0131r\u0131lmas\u0131n\u0131 t\u0259min ed\u0259n institusional t\u0259dbirl\u0259rin m\u0259cmusu;ortam\u00fcdd\u0259tli x\u0259rcl\u0259r \u00e7\u0259r\u00e7iv\u0259si s\u0259n\u0259di \u2013 b\u00fcdc\u0259 t\u0259rtibi prosesinin OMX\u00c7 m\u0259rh\u0259l\u0259sind\u0259 haz\u0131rlanan v\u0259 ortam\u00fcdd\u0259tli resurs z\u0259rfini, ortam\u00fcdd\u0259tli b\u00fcdc\u0259 siyas\u0259tini, o c\u00fcml\u0259d\u0259n milli x\u0259rc prioritetl\u0259rini \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n strateji b\u00fcdc\u0259 plan\u0131;OMX\u00c7-nin \u0259sas m\u0259qs\u0259dl\u0259ri a\u015fa\u011f\u0131dak\u0131lard\u0131r:makroiqtisadi sabitlik v\u0259 dayan\u0131ql\u0131 iqtisadi art\u0131m \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan m\u0259cmu fiskal intizam\u0131n g\u00fccl\u0259ndirilm\u0259si;dayan\u0131ql\u0131 fiskal \u00e7\u0259r\u00e7iv\u0259y\u0259 \u0259saslanan \u00e7oxillik resurs z\u0259rfi daxilind\u0259 x\u0259rc istiqam\u0259tl\u0259rinin sektorlar aras\u0131nda prioritetl\u0259\u015fdirilm\u0259si;f\u0259aliyy\u0259tin g\u00f6st\u0259ricil\u0259r \u0259sas\u0131nda \u00f6l\u00e7\u00fclm\u0259sini n\u0259z\u0259rd\u0259 tutan n\u0259tic\u0259\u0259sasl\u0131 b\u00fcdc\u0259 t\u0259rtibi mexanizminin t\u0259\u015fkili \u00fc\u00e7\u00fcn z\u0259ruri \u015f\u0259raitin yarad\u0131lmas\u0131.B\u00fcdc\u0259nin t\u0259rtibi prosesi a\u015fa\u011f\u0131dak\u0131 iki ard\u0131c\u0131l m\u0259rh\u0259l\u0259y\u0259 b\u00f6l\u00fcn\u00fcr:b\u00fcdc\u0259 t\u0259rtibinin strateji m\u0259rh\u0259l\u0259si olan OMX\u00c7 m\u0259rh\u0259l\u0259si;texniki v\u0259 ya illik b\u00fcdc\u0259 t\u0259rtibi m\u0259rh\u0259l\u0259si.Bu Qayda yaln\u0131z b\u00fcdc\u0259 t\u0259rtibi prosesinin birinci m\u0259rh\u0259l\u0259sini \u0259hat\u0259 etm\u0259kl\u0259, b\u00fcdc\u0259 t\u0259rtibi prosesind\u0259 OMX\u00c7 s\u0259n\u0259dinin haz\u0131rlanmas\u0131 prosesini m\u00fc\u0259yy\u0259nl\u0259\u015fdirir.\u0130llik b\u00fcdc\u0259 t\u0259rtibini n\u0259z\u0259rd\u0259 tutan ikinci \u2013 texniki m\u0259rh\u0259l\u0259 is\u0259 haz\u0131rda t\u0259tbiq olunan \u201cB\u00fcdc\u0259 sistemi haqq\u0131nda\u201d Az\u0259rbaycan Respublikas\u0131 Qanununun 11-ci madd\u0259sin\u0259 uy\u011fun olaraq h\u0259yata ke\u00e7irilir.OMX\u00c7-nin haz\u0131rlanmas\u0131 prosesi Maliyy\u0259 Nazirliyi t\u0259r\u0259find\u0259n OMX\u00c7-nin haz\u0131rlanmas\u0131 \u00fczr\u0259 t\u0259fsilatl\u0131 t\u0259limatlar\u0131n t\u0259sdiq edil\u0259r\u0259k, fevral ay\u0131n\u0131n 15-d\u0259k b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na g\u00f6nd\u0259rilm\u0259si il\u0259 ba\u015flan\u0131r.95) Yeni siyas\u0259t t\u0259\u015f\u0259bb\u00fcsl\u0259ri lahiy\u0259sinin \u00fcst\u00fcnl\u00fckl\u0259ri hans\u0131lard\u0131r?Yeni siyas\u0259t t\u0259\u015f\u0259bb\u00fcs\u00fc (YST) \u2013 n\u00f6vb\u0259ti il v\u0259\u00a0sonrak\u0131 \u00fc\u00e7 il\u0259\u00a0icmal 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