The technical renewal of the business sector in Azerbaijan is cyclical in nature. 
From this point of view, financial and tax payments are being asynchronized in various areas 
of Azerbaijan’s economy. These cyclical changes 
have a direct impact on the income of the state 
budget of Azerbaijan by increasing and decreasing it depending on the stage of the cyclical 
renewal. Due to the decline in tax payments, the 
budget deficit is created with the recession of the 
national economy. And the way out of this situation is money, increasing the amount of non-tax 
payments.