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

Election Code of the Republic of Azerbaijan, 2003 (as amended 2019).  https://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf  

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 

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

The LPP does not list indirect public funding sources; however, the ECode provides several types of benefits for parties, candidates, and referendum campaign groups in relation to their election or referendum activities. 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 (Art. 70.1 and 70.2). Public television and radio companies which broadcast across at least half of the territory of Azerbaijan have to grant free air time to the pre-election/ pre-referendum campaigns of presidential candidates, parties with candidates registered in more than 60 single-mandate constituencies or in more than half of all municipalities and referendum campaign groups with 40,000 or more members. In addition, the companies which broadcast across less than half of the territory of Azerbaijan have to grant free air time to candidates registered in single-mandate constituencies, parties with candidates registered in more than 1/3 of all municipalities and referendum campaign groups with 20,000 or more members. Air time is divided equally. The date and time of broadcasts is determined by a lottery conducted by the relevant election commission in the presence of representatives of the TV and radio companies concerned. Expenses incurred by the television and radio companies in this context are reimbursed from the State budge (Art. 77, 80, 81). Periodicals’ expenses for the 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 (Art. 83.9.). 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 (Art. 86.3.). 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 pursuance of certain criteria (Art. 87.2.). 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 or she has been registered and until the date of official publication of election results, and these expenses shall be reimbursed from the funds of the Central Election Commission (Art. 184). According to the Tax Code, political parties, as non-commercial organizations, benefit from tax exemptions on their incomes, grants, membership fees, and donations received (Art. 106.1.1.), except for the income from entrepreneurial activity (Art. 109.2.). See also ECode, Art. 150, 184, and 218.