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Characteristics of taxation on agricultural land

Rashad Ahmadov Kazim

re.ehmedov@gmail.com

22474 ­ ­ AZ ­ ­ 42. December 2022 ­ ­­ ­ land fund tax system land tax property tax tax benefits local taxes

 

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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AUTHORS

 

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Khaliq. Ghafarli

Ph.D. student of the Agricultural Research Center

   

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Rena. Musayeva

Department of “Economic Regulation” of Azerbaijan State University of Economics (UNEC)

   

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Elbrus. Akbarov

Azerbaijan State University of Economics (UNEC), senior lecturer

   

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Nargiz. Hasanova

Azerbaijan State Agrarian University

   

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Nijat. Muradov

Ph.D. student of the Institute of Economics, Ministry of Science and Education of the Republic of Azerbaijan

   

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Abdulrahim. Dadashov

Ph.D. candidate of UNEC, Agricultural Economics Research Center

   

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Sadi. Ismayilov

Assistant director of Beylagan RASIC

  Doctor of Philosophy in Economics  

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Vagif.

Center for Local Economic Reforms

  Ph.D., docent  

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Emin. Ahmedzadeh

Doctoral student of the Agricultural Research Center

  Doctor of Philosophy in Economics  

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Manzar. Nasibova

Senior researcher

   

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Esmira. Latifova

Director Adviser, Agricultural Economics Research Center

   

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Yusif. Abayev

Ph.D. student of the İnstitute of Economics of ANAS

   

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Javad. Gojamanov

Ph.D. student of Baku State University

   

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Sabina. Valiyeva

Doctoral student of the Agro Researches Center

  Ph.D., docent  

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Emilya. Shukurova

диссертант Бакинского государственного университета

   

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Mekhman. Rzayev

Sumgait Chemical-Industrial Park

  doctor of agrarian sciences