35. Are there provisions for any other form of indirect public funding?

106.1. The following shall be exempt from tax:

106.1.2. grants, membership fees and donations received by non-commercial organizations;

Source: Article 106.1.2., The Tax Code of the Republic of Azerbaijan, 2000.

109.2. Expenses that are not connected with economic activity shall not be deducted.

Source: Article109.2. ,The Tax Code of the Republic of Azerbaijan, 2000.

The administration of the state/municipal body, institution, or organization where the candidate is studying, or working, or the commander of the military unit in which the candidate is serving, should release the candidate, on the basis of unpaid vacation, for the period mentioned in their submitted leave request application the day the candidate is registered until the day of the official announcement of election results. During the period the candidates is released from
employment, study, or service, the relevant election commission should pay him/her the amount of his/her average wage, but not more than 20 times the minimum wage determined by legislation.
This wage should be paid from the budget allocated for the preparation and conduction of elections. Monetary compensation shall be provided to registered candidates for the period of their release from work, on the basis of a statement proving they have been given unpaid leave from their study/workplace..
Source: Article 70.1, Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Transport expenses determined by this Code shall be paid to registered candidates from the day of registration until the day election results are officially announced. Expenses for taxis and arranged journeys services shall not be reimbursed. Expenditures for traveling to suburbs and other cities shall be reimbursed on the basis of submitted roundtrip tickets, while urban transport costs shall be reimbursed on the basis of roundtrip tickets used during the applicable period of time.
Source: Article 70.2, Election Code of the Republic of Azerbaijan, 2003 (amended 2017)

Expenses of TV and Radio companies from allocating free airtime to candidates, political parties, blocs of political parties, and referendum campaign groups, shall be reimbursed from the state budget.

Source: Article 80.8., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Periodicals’ expenses for allocation of free print-space for registered candidates, political parties, blocs of political parties and referendum campaign groups, shall be reimbursed from the state budget.

Source: Article 83.9., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Venues (buildings, rooms) which are suitable for holding meetings with voters and which are owned by the state or municipalities shall be provided free of charge by their owners, at the times agreed to by registered candidates, political parties, blocs of political parties, authorized representatives of referendum campaign groups, or their agents, and the election commission. If a venue (building, room) is allocated to one of the registered candidates, political party, bloc of political parties, or referendum campaign group for conducting pre-election (pre-referendum) campaigning, the owner may not refuse to allocate the same venue (building, room) with the same conditions to another candidate, political party, bloc of political parties, or referendum campaign group. Election commissions shall create equal conditions for the registered candidates, political parties, blocs of political parties, and referendum campaign groups to conduct pre-election campaigning using mass actions.

Source: Article 86.3., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

Before the day of official publication of the decision to hold elections (referendum), the advertising organizations founded (co-founded) by state bodies, municipalities, or organizations of state bodies/municipalities, should create equal conditions for the publishing of pre-election campaign materials by the candidates, political parties, blocs of political parties, and referendum campaign groups registered in the relevant, from funds allocated from state bodies and municipalities.

Source: Article 87.2., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

184.1. In accordance with Article 70.2, a presidential candidate shall have the right to use all kinds of public transport (except taxis and arranged journeys) at the expense of the state within the territory of the Republic of Azerbaijan effective from the date he/she has been registered and until the date of official publishing of election results.

184.2. The above-mentioned expenses for traveling within the country shall be reimbursed from the funds allocated by the Central Election Commission for preparation and conduct of elections, and on the basis of the submitted travel receipts. Candidates shall be reimbursed for 8 two-way journeys by train, and 4 two-way journeys by airplane.

Source: Article 184., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

218.1. In accordance with Article 70.2 of this Code, a candidate for municipal membership shall have the right to use all kinds of public transport within the relevant constituencies (except taxis and arranged journeys) free of charge, effective from the date of registration until the date of the official publication of election results.

218.2. Such payments shall be made from the funds allocated for the Constituency Election Commission, and on the basis of submitted travel receipts.

Source: Article 218., Election Code of the Republic of Azerbaijan, 2003 (amended 2018)

Firstly, political parties benefit from tax benefits as they are non-commercial organisations and therefore exempt from profit taxes on grants, membership fees and donations received. However, expenses that are not connected with economic activity shall not be deducted.

Source: COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg.

The subtance level compensation for unpaid vacation for public employees who are registered candidates, and their travel exspenses during the campaign period shall be paid from the funds of election commissions.

The cost of publishing pre-election campaign materials as well as free air time from TV and Radio companies shall be reimbursed from the state budget. Suitable state buildings shall be provided free of charge for campaign meetings.