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Home 42. December 2022 Characteristics of taxation on agricultural land

Characteristics of taxation on agricultural land

Rashad Ahmadov Kazim
re.ehmedov@gmail.com

32476 ­ ­ AZ ­ ­ 42. December 2022 ­ ­­ ­ land fund tax system land tax property tax tax benefits local taxes

 

UOT: 332.38, 336.226.2

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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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Nurida. Gasimova

Ph.D. student of Azerbaijan University of Cooperation

   

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Ceyran. Babirova

Ph.D. student Azerbaijan State University of Economics (UNEC)

   

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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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Gulnar. Bashirova

Master of Azerbaijan State University of Economics (UNEC)

   

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Elchin. Salahov

Azerbaijan State Agricultural University

  Doctor of Philosophy in Economics  

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Anar. Azimov

Azerbaijan Food Safety Agency, Head of the International Relations Department

   

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Gulnara. Salimova

Senior Researcher of the Research Institute for Economic Reforms

   

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Farman. Guliyev

Scientific Research Institute of Fruit-growing and Tea-growing

   

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Sabuhi. Eldarov

Research Institute of Plant Protection and Technical Plants

   

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Irada. Huseynova

Vice-president of Azerbaijan National Academy of Sciences Director of the Institute of Molecular Biology and Biotechnology, ANAS

  academician  

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Anar. Abbasov

Azerbaijan University of Cooperation

  prof, dr  

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Vugar. Mehdiyev

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

  Ph.D., docent  

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Farman. Karimov

Research Institute of Plant Protection and Technical Plants

   

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Aygun. Salimova

Student of Azerbaijan State University of Economics (UNEC)

   

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Manzar. Nasibova

Senior researcher

   

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Ramil. Huseyn

Center for Economic Reforms and Communication

  Doctor of Economics