Abstract: Taxation is the sum of the rules applied for tax calculation and payment. According to the law, the forms of taxation by declaration, notification and at the source of payment are applied in practice. Taxation forms are applied according to the general rules for taxpayers in the territory of the country. However, special taxation rules may apply to certain territories and taxpayers. Thus, special economic zones are created to increase the production of industrial products and attract foreign investment. In order to facilitate the calculation and payment of taxes for micro-business subjects, taxation according to a simplified system is applied. These issues are implemented on the basis of special tax regimes. Temporary tax regimes reflect tax exemptions and tax holidays that are temporarily applied to taxpayers as a result of epidemics or natural disasters. In the article, a comparative analysis of the tax regimes applied in a number of world countries and in Azerbaijan was carried out.

Keywords: direct and indirect taxes, corporate tax management, tax breaks, special tax regime, single agricultural tax, automated simplified taxation