Characteristics of taxation on agricultural land
 |
Rashad Ahmadov Kazim |
| Education Center of Tax Ministry of Azerbaijan Republic | |
| re.ehmedov@gmail.com |
UOT: 332.38, 336.226.2
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!
-
Development trends in digitalization of the agricultural sector
N. Mikayilova • UOT: 004.9, 631.1 • 2025 -
The impact of the digital environment on the state of energy use in agriculture
E. Ahmedzadeh • UOT: 004.22, 631.1, 338.43 • 2025 -
Development of seed production and its role in ensuring food security
Р. Алиев • UOT: 330.163, 338.432 • 2025 -
The influence of gravity factors on the formation of the export geography of agricultural products
Y. Akhundov • UOT: 330.43, 338.43, 339.5 • 2025 -
Level and dynamics of investments in fixed capital in the agricultural sector
M. Hajiyev • UOT: 330.142.2, 338.43 • 2025 -
Role and main instruments of state support to the agricultural sector
J. Gojamanov • UOT: 338.43, 63.33 • 2025 -
Farm size and agricultural productivity in Azerbaijan: challenges and policy implications
P. Aliyev • UOT: 338.23, 338.43 • 2025
-
The impact of global climate change on food security in modern conditions
A. Gurbanzadeh • UOT: 504.32, 631.1 • 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 -
Development factors of agricultural products sales markets
K. Javadzadeh • UOT: 338.433, 338.439.5 • 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 -
The directions of climate change impacts on agricultural production
N. Muradov • UOT: 504.05, 504.32, 504.37, 631/635 • 2025 -
Impact of climate change on agricultural sectors
K. Mamedova • UOT: 631.1, 632.92, 632.95 • 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
Фамиль. Рустамов
Institute of Economics of the Ministry of Science and Education, "Economic problems of the agricultural sector" department
Ph.D., docent
Idris. Hojatov
Ministry of Science and Education of the Republic of Azerbaijan, Institute of Dendrology
junior researcher
Yunus. Sadigov
Azerbaijan National Academy of Sciences, Institute of Economics, Lead Researcher
Ph.D., docent
Parviz. Aliyev
Chief of department, Agricultural Research Center
Ph.D. student of the Agricultural Research Center