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Characteristics of taxation on agricultural land

Rashad Ahmadov Kazim

re.ehmedov@gmail.com

19346 ­ ­ 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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Javid. Hasanov

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

   

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Tahmasib. Huseynov

Azerbaijan State University of Economics (UNEC)

  Doctor of Philosophy in Economics  

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Orkhan. Balayev

Education Center of Tax Ministry of Azerbaijan Republic

   

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Galib. Sharifov

Head of the Department of Quality Management of "Agro Procurement and Supply" OJSC, ISO standards expert

  Doctor of Philosophy in Economics  

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Agshin. Huseynzade

Master of Azerbaijan State University of Economics (UNEC)

   

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Teymur. Nagibeyli

Ph.D. student of the Agricultural Economics Research Center

   

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Bagish. Ahmadov

Deputy Director of the Agricultural Economics Research Center

  Doctor of Philosophy in Economics  

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Talib. Huseynov

PhD student of the Agricultural Economics Research Center

   

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Natig. Mirzayev

Lankaran State University

   

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Jahani. Nusretzade

Scientific Research Institute of Fruit-growing and Tea-growing

   

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Yegane. Abbasova

Azerbaijan State Agrarian University

  Doctor of Philosophy in Economics  

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Jahani. Nusretzade

Scientific Research Institute of Fruit-growing and Tea-growing

   

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Arastun. Jalilov

  Doctor of Philosophy in Economics  

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Nazrin. Ramazanova

Master of Azerbaijan State University of Economics (UNEC)

   

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Izzat. Talibov

Chief consultant in Ministry of Agriculture of Azerbaijan Republic

   

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Rena. Musayeva

Department of “Economic Regulation” of Azerbaijan State University of Economics (UNEC)