Characteristics of taxation on agricultural land
 |
Rashad Ahmadov Kazim |
| Education Center of Tax Ministry of Azerbaijan Republic | |
| re.ehmedov@gmail.com |
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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Uhayna. Valehzadeh
Ph.D. student of the Agricultural Research Center Lecturer at Azerbaijan Tourism and Management University
Rena. Musayeva
Department of “Economic Regulation” of Azerbaijan State University of Economics (UNEC)
Bagish. Ahmadov
Deputy Director of the Agricultural Economics Research Center
Doctor of Philosophy in Economics
Naila. Aliyeva
Associate professor of the Azerbaijan State Economic University (UNEC) Doctoral student of the Agro Researches Center
Doctor of Philosophy in Economics