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Home 42. December 2022 Characteristics of taxation on agricultural land

Characteristics of taxation on agricultural land

Rashad Ahmadov Kazim
re.ehmedov@gmail.com

31207 ­ ­ AZ ­ ­ 42. December 2022 ­ ­­ ­ land fund tax system land tax property tax tax benefits local taxes

 

UOT: 332.38, 336.226.2

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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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Elay. Zeynalli

Azerbaijan State Agrarian University

   

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Anar. Azimov

Azerbaijan Food Safety Agency, Head of the International Relations Department

   

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Aytekin. Huseynova

Ph.D. student of Azerbaijan Cooperation University

   

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Sarvan. Jafarov

Ph.D. student of the Agricultural Economics Research Center

   

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Lala. Jabbarlı

Ph.D. student of the Agricultural Economics Research Center

   

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Фамиль. Рустамов

Institute of Economics of the Ministry of Science and Education, "Economic problems of the agricultural sector" department

  Ph.D., docent  

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Ayhan. Satıcı

Azerbaijan State University of Economics, PhD student

   

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Isak. Hasanov

Head of Shamkir Support Point

   

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Esmira. Latifova

Director Adviser, Agricultural Economics Research Center

   

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Arzu. Huseyn

Azerbaijan Tourism and Management University

  Ph.D., docent  

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Farman. Karimov

Research Institute of Plant Protection and Technical Plants

   

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Gamar. Ibrahimova

Special Constructor Technology Bureau of the National Aerocosmic Agency

   

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Jahani. Nusretzade

Scientific Research Institute of Fruit-growing and Tea-growing

   

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Ayaz. Museyibov

Center for Analysis of Economic Reforms and Communication

   

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Eldar. Guliyev

Agricultural Economics Research Center

  Ph.D., docent  

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Gulsum. Badirzade

Ph.D. student of the Azerbaijan Cooperation University