Abstract
The main purpose of the study is to determine the effectiveness of tax benefits and exemptions applied in the Republic of Azerbaijan. The research was carried out on the basis of such research methods as comparative analysis, systems approach, logical generalization. In the course of the research work, the essence of tax benefits was revealed, an analysis of tax benefits and exemptions provided for by the Tax Code of the Republic of Azerbaijan was carried out, and issues of assessing their effectiveness were studied. Limitations of the study - need for additional practical information. As a result of the study, proposals were developed to assess the budgetary, economic and social benefits of tax incentives and exemptions. The practical significance of the study lies in providing practical assistance in assessing the effectiveness of tax benefits and exemptions provided for by the Tax Code of the Republic of Azerbaijan.
Keywords: tax incentives, tax policy, social benefits, incentive benefits, criteria for the effectiveness of tax benefits.
