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Characteristics of taxation on agricultural land

Rashad Ahmadov Kazim

re.ehmedov@gmail.com

19411 ­ ­ 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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Aytan. Shukurova

Azerbaijan Cooperation University, senior teacher, dissertator

   

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Umkhanim. Agakishiyeva

Teacher of Azerbaijan University of Architecture and Construction

   

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Gurban. Mirzayev

Azerbaijan State Agrarian University

   

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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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Savalan. Seyfaddinov

Senior researcher at the Scientific Research Institute of Agriculture Ministry of Agriculture of the Republic of Azerbaijan

  Ph.D. in Agrarian Sciences  

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Zohra. Abbasova

Ph.D. student of the Agro Researches Center

   

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Jalal. Safarov

Ph.D. student of the Agricultural Research Center

   

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Javad. Gojamanov

Ph.D. student of Baku State University

   

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Faiq. Gasimli

PhD student of the Agricultural Economics Research Center

   

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Vugar. Mehdiyev

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

  Ph.D., docent  

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Anar. Bayramov

Ph.D. student of the Agricultural Research Center

   

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Tahmina. Safarli

Ph.D. student of the Baku State University

   

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Maharram. Huseynov

Azerbaijan State Agricultural University

  prof, dr  

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Hamza. Khalilov

Agricultural Economics Research Center, Advisor to the director

  prof, dr  

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Galib. Sharifov

Head of the Department of Quality Management of "Agro Procurement and Supply" OJSC, ISO standards expert

  Doctor of Philosophy in Economics  

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Sarvan. Jafarov

Ph.D. student of the Agricultural Economics Research Center