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Characteristics of taxation on agricultural land

Rashad Ahmadov Kazim

re.ehmedov@gmail.com

16638 ­ ­ AZ ­ ­ 42. December 2022 ­ ­­ ­ land fund tax system land tax property tax tax benefits local taxes

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.

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Saadat. Guliyeva

Azerbaijan Academy of Labor and Social Relations

  Doctor of Philosophy in Economics  

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Chilenay. Abishova

Ph.D. student of the Agricultural Economics Research Center

   

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Yegane. Abbasova

Azerbaijan State Agrarian University

  Doctor of Philosophy in Economics  

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Aytekin. Huseynova

Ph.D. student of Azerbaijan Cooperation University

   

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Ramil. Huseyn

Center for Economic Reforms and Communication

  Doctor of Economics  

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Akif. Aghbabali

Baku State University

   

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Tural. Mammadzade

Ph.D. student of

   

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Akram. Hasanzada

Ph.D. student of the Agricultural Research Center

   

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Nizami. Gafarov

Doctor of Science Program of Agro Researches Center

  Ph.D., docent  

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Farman. Karimov

Research Institute of Plant Protection and Technical Plants

   

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Mehman. Rzayev

Azerbaijan RPA Hydrotechnics and Melioration

  doctor of agrarian sciences  

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Javad. Gojamanov

Ph.D. student of Baku State University

   

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Ceyran. Babirova

Ph.D. student Azerbaijan State University of Economics (UNEC)

   

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Tahmasib. Huseynov

Azerbaijan State University of Economics (UNEC)

  Doctor of Philosophy in Economics  

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Sarvan. Jafarov

Ph.D. student of the Agricultural Economics Research Center

   

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Okiemua. Okoror

Department of Economics, University of Benin, Nigeria | Department of Economics, University of Reading, UK