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Characteristics of taxation on agricultural land

Rashad Ahmadov Kazim

re.ehmedov@gmail.com

20084 ­ ­ 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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Lala. Jabbarlı

Ph.D. student of the Agricultural Economics Research Center

   

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Hagar. Namazova

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

   

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Arzu. Huseyn

Azerbaijan Tourism and Management University

  Ph.D., docent  

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Akram. Hasanzada

Ph.D. student of the Agricultural Research Center

   

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Ruhiyya. Mammadrzayeva

Research Institute of Plant Protection and Technical Plants

   

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Anar. Bayramov

Ph.D. student of the Agricultural Research Center

   

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Nurangiz. Mikayilova

Doctoral student of the Agricultural Research Center

  Ph.D., docent  

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Ayaz. Museyibov

Center for Analysis of Economic Reforms and Communication

   

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Lotanna. Emediegwu

Department of Economics, The University of Manchester, UK | Department of Agricultural Economics, University of Ilorin, Nigeria | Department of Economics, Policy and International Business, Manchester Metropolitan University, UK

   

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Alizamin. Guliyev

Azerbaijan Technical University, Ph.D.

   

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Okiemua. Okoror

Department of Economics, University of Benin, Nigeria | Department of Economics, University of Reading, UK

   

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Tahmina. Safarli

Ph.D. student of the Baku State University

   

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Zakir. Guliyev

Baku Business University

  Doctor of Philosophy in Economics  

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Ismayil. Kheyirkhabarov

Azerbaijan State University of Economics (UNEC)

  Ph.D., docent  

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Zaur. Asadov

Azerbaijan State Oil and Industrial University

  Doctor of Philosophy in Economics  

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Arshad. Yashar

Head of land identification and geographical data sector of the Land use Control Department of the Ministry of Agriculture of the Republic of Azerbaijan