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

Articles 106.1.2. and 109.2, The Tax Code of the Republic of Azerbaijan, 2000. 

http://ask.org.az/wp-content/uploads/2018/11/The-Tax-Code-of-the-Republic-of-Azerbaijan.pdf

Art. 70.1 and 70.2., Election Code of the Republic of Azerbaijan, 2003 (amended 2018). http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf

Art. 83.9., Election Code of the Republic of Azerbaijan, 2003 (amended 2018). http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf

Ar. 86.3., Election Code of the Republic of Azerbaijan, 2003 (amended 2018). http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf

 Art. 87.2., Election Code of the Republic of Azerbaijan, 2003 (amended http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf

Art. 184., Election Code of the Republic of Azerbaijan, 2003 (amended http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf

Art. 218., Election Code of the Republic of Azerbaijan, 2003 (amended 2018) http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf

COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg. https://rm.coe.int/CoERMPublicCommonSearchServices/DisplayDCTMContent?documentId=09000016806c6608

Firstly, political parties benefit from tax benefits as they are non-commercial organisations: […]"grants, membership fees and donations received by non-commercial organizations;" […]  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 substance level compensation for unpaid vacation for public employees or who are registered candidates, and their travel expenses during the campaign period shall be paid from the funds of election commissions.

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. 

Suitable state buildings shall be provided free of charge for campaign meetings. 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.

Besides the national broadcast and state-funded newspapers, presidential candidates, political parties or blocs of political parties with registered candidates, and candidates for municipal elections are provided pre-election campaigning through periodicals on a free basis in pursuant to certain criteria.

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.