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Characteristics of taxation on agricultural land

Rashad Ahmadov Kazim

re.ehmedov@gmail.com

19407 ­ ­ 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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Huseynaga. Asadov

Ministry of Science and Education of the Republic of Azerbaijan, Institute of Dendrology

  Ph.D., ass, pr  

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Rovshan. Guliyev

Azerbaijan State Economic University (UNEC)

  prof, dr  

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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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Vugar. Mehdiyev

h.D., Associate Professor, V.M. Mehdiyev Azerbaijan University of Cooperation

  Ph.D., docent  

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Gulnara. Salimova

Senior Researcher of the Research Institute for Economic Reforms

   

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Gulnara. Jafarova

Agricultural Economics Research Center, leading specialist

  Doctor of Philosophy in Economics  

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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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Khayyam. Javadzadeh

Azerbaijan State University of Economics, UNEC

  Ph.D., docent  

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Arastun. Jalilov

  Doctor of Philosophy in Economics  

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Natig. Javadov

Azerbaijan State Agrarian University

  prof, dr  

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Alamdar. Asgarov

Vegetable Research Institute

   

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Aytekin. Huseynova

Ph.D. student of Azerbaijan Cooperation University

   

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Sabuhi. Eldarov

Research Institute of Plant Protection and Technical Plants

   

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Tural. Mammadzade

Ph.D. student of

   

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Saadat. Guliyeva

Azerbaijan Academy of Labor and Social Relations

  Doctor of Philosophy in Economics  

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Isak. Hasanov

Head of Shamkir Support Point