Characteristics of taxation on agricultural land
 |
Rashad Ahmadov Kazim |
| Education Center of Tax Ministry of Azerbaijan Republic | |
| re.ehmedov@gmail.com |
The development of agriculture, which is considered a priority area of the non-oil sector, stimulation of production and sale, as well as provision of food security, form the basis of the socio-economic policy of the Azerbaijan state. Currently, producers of agricultural products in Azerbaijan are exempted from other taxes, except land tax, and these concessions are applied to persons engaged in direct production of agricultural products.
In the article, the place of the land tax on agricultural land in the tax system, as well as the nature of this tax, is explained. At the same time, the main aspects of land tax calculation and collection, as well as the impact of taxes applied in this field on the business activities of entrepreneurs and the formation of state budget revenues, were highlighted. The issues of improving the land tax mechanism were considered.
No other article by the author!
-
The impact of global climate change on food security in modern conditions
A. Gurbanzadeh • UOT: 504.32, 631.1 • 2025 -
The directions of climate change impacts on agricultural production
N. Muradov • UOT: 504.05, 504.32, 504.37, 631/635 • 2025 -
The role of ISO standards in green transformation
G. Sharifov • UOT: 332.02, 504.05, 504.06 • 2025 -
Stimulation of the application of green technologies in the production of food products
N. Rahimov • UOT: 338.432, 338.439, 504.06 • 2025 -
Specialization of agriculture and development of the agricultural product market in the regions
J. Safarov, E. Guliyev • UOT: 332.13, 338.436, 339.1 • 2025 -
Impact of climate change on agricultural sectors
K. Mamedova • UOT: 631.1, 632.92, 632.95 • 2025 -
Development factors of agricultural products sales markets
K. Javadzadeh • UOT: 338.433, 338.439.5 • 2025 -
The role of agricultural cooperatives in enhancing access to inputs for smallholder farmers in Azerbaijan
A. Azimov • UOT: 338.43, 339.5, 339.543 • 2025
-
Integration of goods produced in the Republic of Azerbaijan into international e-commerce: opportunities and challenges
A. Gadashov • UOT: 338.43, 631.15, 631.17 • 2025 -
Competition models and market forces in the agricultural sector
A. Bayramov • UOT: 330.34, 338.43 • 2025 -
Reducing the price gap in agricultural product markets: international solutions and best practices
A. Gadashov • UDC: 338.43, 631.15, 631.17 • 2023 -
Calculation of the amount of biomass (grass) in pastures based on multispectral satellite images
A. Yashar • UOT: 528.8.04, 633.2.033 • 2024 -
Evaluation of the effect of average annual temperature indicators on the productivity of grain crops
H. Khalilov • UOT: 504.32, 633.1 • 2024 -
Assessing drought on agricultural productivity: a remote sensing approach to monitoring and adaptation
K. Mamedova • UOT: 332.1, 528.8, 633/635 • 2024
Rena. Musayeva
Department of “Economic Regulation” of Azerbaijan State University of Economics (UNEC)
