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Characteristics of taxation on agricultural land

Rashad Ahmadov Kazim

re.ehmedov@gmail.com

21478 ­ ­ AZ ­ ­ 42. December 2022 ­ ­­ ­ land fund tax system land tax property tax tax benefits local taxes

 

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.

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AUTHORS

 

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Tamraz. Tamrazov

Vegetable Research Institute

   

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Fariz. Suleymanov

Ph.D. student of the Azerbaijan State Agrarian University

   

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Gulnara. Salimova

Senior Researcher of the Research Institute for Economic Reforms

   

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Aygun. Huseynova

Baku State University

   

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Расим. Алиев

Chief economist, Scientific Research Institute of Agriculture

  Doctor of Philosophy in Economics  

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Sadi. Ismayilov

Assistant director of Beylagan RASIC

  Doctor of Philosophy in Economics  

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Mushfiga. Mammadova

Agricultural Economics Research Center

  Ph.D., docent  

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Hagar. Namazova

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

   

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Elbrus. Akbarov

Azerbaijan State University of Economics (UNEC), senior lecturer

   

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Samir. Maharramov

Doctoral student of Azerbaijan Tourism and Management University

   

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Fuad. Ibrahimov

Economic issues expert of the Center for Socio-Economic and Ecological Research Public Union

  Doctor of Philosophy in Economics  

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Samir. Maharramov

Doctoral student of the Azerbaijan Tourism and Management University

   

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. Hikmat

Ph.D. in agrarian sciences, docent H.N. Nasibov

   

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Irada. Huseynova

Vice-president of Azerbaijan National Academy of Sciences Director of the Institute of Molecular Biology and Biotechnology, ANAS

  academician  

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Aligulu. Mehdiyev

Ph.D. student of Baku Engineering University

   

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Rasul. Balayev

Azerbaijan State University of Economics, professor

  prof, dr