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Characteristics of taxation on agricultural land

Rashad Ahmadov Kazim

re.ehmedov@gmail.com

20122 ­ ­ 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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Firdovsi. Fikratzade

Doctoral student at the Institute for Scientific Research on Economic Reforms

  Doctor of Philosophy in Economics  

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Vagif.

Center for Local Economic Reforms

  Ph.D., docent  

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Ibrahim. Jafarov

Azerbaijan State Agricultural University

  Corresponding member of ANAS, prof  

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Gulnara. Salimova

Senior Researcher of the Research Institute for Economic Reforms

   

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Sevil. Maharramova

PhD student of the Scientific Research Institute of Agromechanics

   

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Gurban. Mirzayev

Azerbaijan State Agrarian University

   

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Turan. Ahmadli

Special Constructor Technology Bureau of the National Aerocosmic Agency

   

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Vuqar. Namazov

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

   

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Alizamin. Guliyev

Ph.D. candidate of the Azerbaijan Technical University

   

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Yusif. Humbatov

Azerbaijan University of Technology

   

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Ramil. Huseyn

Center for Economic Reforms and Communication

  Doctor of Economics  

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Zakir. Guliyev

Baku Business University

  Doctor of Philosophy in Economics  

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Turana. Mustafayeva

Ph.D. student of Western Caspian University

   

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Mekhman. Rzayev

Sumgait Chemical-Industrial Park

  doctor of agrarian sciences  

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Umkhanim. Agakishiyeva

Teacher of Azerbaijan University of Architecture and Construction

   

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Samir. Akhmedov

Ph.D. student of the Agricultural Economics Research Center