This article assesses the current situation in Azerbaijan on fiscal accountability, taking into account international experience, as well as a detailed analysis of the work done in recent years in the field of budget transparency. At the same time, the indicators in the report of the Open Budget Survey, which is a fiscal diagnostic tool for budget transparency, were analyzed, and appropriate recommendations were made to improve the country's position in the medium term.

Budget documents published by the Ministry of Finance were used for further analysis in the Article.  The opportunities to improve the country's ranking on the Open Budget Index were explored using a systematic approach and comparative analysis methods.