Quite often in economics, there are sharply different empirical arguments about the necessity and consequences of state intervention in economic processes through fiscal or other regulatory instruments. The short-term and long-term effects of the regulatory function of the state's fiscal policy on the national economy, the nature of the relationship between fiscal policy and its components and economic growth remain at the center of scientific discussions today as one of the topical objects of economic science research. The results of the literature review show that the effectiveness of fiscal policy as a regulatory tool manifests itself in various forms due to the influence of the level of development of countries, the structure and scale of the economy, the quality of institutions, entrepreneurial culture, managerial abilities and other factors. The purpose of the article is to carry out a theoretical synthesis based on the grouping and analysis of the results obtained in studies that study the impact of fiscal policy on economic growth. The results of a study in Azerbaijan show that there is a positive relationship between real government spending and real non-oil GDP in the short term. An analysis of studies conducted in other countries shows that the inclusion in the models, in addition to real government spending, of indicators of the quality (efficiency) of regulation and the share of the public sector in GDP allows a deeper study of the object of study. Also, due to the lack of an unambiguous approach in studies of the relationship between real government spending and non-oil economic growth in the long term, it is proposed to conduct new studies in this direction. At the same time, the assessment of the components of government revenues and expenditures in terms of their impact on economic growth can be considered as a topical area of research. The obtained theoretical and empirical arguments make it possible to determine the theoretical and methodological basis for studying the relationship between fiscal policy and economic growth in Azerbaijan.