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Characteristics of taxation on agricultural land

Rashad Ahmadov Kazim

re.ehmedov@gmail.com

17198 ­ ­ 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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AUTHORS

 

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Vuqar. Namazov

Ph.D. candidate of the Azerbaijan State Economic University (UNEC)

   

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Anar. Azimov

The Agrarian Services Agency at the Ministry of Agriculture of the Republic of Azerbaijan

   

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Tural. Mammadzade

Ph.D. student of

   

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Azer. Gurbanzadeh

Azerbaijan Cooperation University

  Ph.D., docent  

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Natig. Javadov

Azerbaijan State Agrarian University

  prof, dr  

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Javid. Hasanov

Senior specialist, Agricultural Research Center Ph.D. student of the Agricultural Research Center

   

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Nazrin. Ramazanova

Master of Azerbaijan State University of Economics (UNEC)

   

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Heydar. Agayev

Ph.D. student of the Azerbaijan Cooperation University

   

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Nijat. Muradov

Ph.D. student of the Institute of Economics, Ministry of Science and Education of the Republic of Azerbaijan

   

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Mehman. Rzayev

Azerbaijan RPA Hydrotechnics and Melioration

  doctor of agrarian sciences  

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Yunus. Sadigov

Azerbaijan National Academy of Sciences, Institute of Economics, Lead Researcher

  Ph.D., docent  

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Alizamin. Guliyev

Azerbaijan Technical University, Ph.D.

   

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Manzar. Nasibova

Senior researcher

   

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Parviz. Aliyev

Chief of department, Agricultural Research Center
Ph.D. student of the Agricultural Research Center

   

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Bahruz. Nuriyev

Chief consultant in Ministry of Agriculture of Azerbaijan Republic

   

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Anar. Abbasov

Azerbaijan University of Cooperation

  prof, dr