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.
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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
Galib. Hajiyev
Department of “Economy of enterprise” of Azerbaijan State University of Economics (UNEC)
Ph.D., docent
Yunus. Sadigov
Azerbaijan National Academy of Sciences, Institute of Economics, Lead Researcher
Ph.D., docent
Andriy. Popovych
Instytut Ekonomiki Rolnictwa i Gospodarki Żywnościowej, Warszawa, Polska / Agricultural and Food Economics State Research Institute, Warsaw, Poland
Ph.D.
Rena. Musayeva
Department of “Economic Regulation” of Azerbaijan State University of Economics (UNEC)
Vugar. Mehdiyev
h.D., Associate Professor, V.M. Mehdiyev Azerbaijan University of Cooperation
Ph.D., docent