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Characteristics of taxation on agricultural land

Rashad Ahmadov Kazim

re.ehmedov@gmail.com

23264 ­ ­ 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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Shamil. Rajabov

Special Constructor Technology Bureau of the National Aerocosmic Agency

   

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Ulker. Mammadova

Ph.D. student of the Azerbaijan Cooperation University

   

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Bagish. Ahmadov

Deputy Director of the Agricultural Economics Research Center

  Doctor of Philosophy in Economics  

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Firidun. Taghiyev

Head of department of Ministry of Agriculture of Azerbaijan Republic

   

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Maarif. Yusiphov

Vegetable Research Institute

   

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Натиг. Гаджиев

Doctor of Science Program of Agricultural Research Center

  Ph.D., docent  

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Narmin. Sattarova

Ph.D. student of the Odlar Yurdu 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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Nazrin. Ramazanova

Master of Azerbaijan State University of Economics (UNEC)

   

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Jahani. Nusretzade

Scientific Research Institute of Fruit-growing and Tea-growing

   

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Aygun. Salimova

Student of Azerbaijan State University of Economics (UNEC)

   

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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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Zohra. Abbasova

Ph.D. student of the Agro Researches Center

   

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Zaur. Asadov

Azerbaijan State Oil and Industrial University

  Doctor of Philosophy in Economics  

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Namig. Shalbuzov

Deputy Director of the Agricultural Economics Research Center

  Doctor of Philosophy in Economics  

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Gurban. Mirzayev

Azerbaijan State Agrarian University