Characteristics of taxation on agricultural land
![]() |
Rashad Ahmadov Kazim |
Education Center of Tax Ministry of Azerbaijan Republic | |
re.ehmedov@gmail.com |
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.
No other article by the author!
-
About methodological bases of the risk assessment process in agriculture
F. Fikratzade, G. Sharifov • UOT: 332.05 • 2022 -
Directions for improving the regulation system of the use of irrigation water in the Republic of Azerbaijan
P. Aliyev, F. Fikratzade • UOT: 330.15, 338.43, 633/635 • 2022 -
Experience in organizing information and consulting services in foreign countries
T. Huseynov • UOT: 332.1 (332.43) • 2020 -
The factors affecting the implementation of innovation in food production enterprises
A. Mehdiyev • UOT: 338.43, 664 • 2021 -
Issue of food security in the national security system
E. Akbarov • UOT: 330. 338.43 • 2022 -
Directions of development of the grain market of Azerbaijan
J. Allahverdiyeva • UOT: 339.13, 338.43 • 2021 -
The place and role of digitalization in agricultural development
Z. Asadov • UOT: 004.9, 334.48 • 2021 -
Priorities for the integration and development of agriculture and food industry in Azerbaijan
I. Ibrahimov • UOT: 334.75. 338.43, 664 • 2021
-
Experience of formation of institutional mechanisms for consolidation of land in agriculture
K. Mamedova • UOT: 332.36, 338.43 • 2020 -
Efficient mechanisms for useful agricultural soils
A. Valiyev • UOT: 63. 504.062. 631.16 • 2022 -
Directions for increasing the export potential of silk products in Azerbaijan
S. Valiyeva • UOT: 338.45, 339.5, 636/637 • 2021 -
Energy use in agriculture: a view in the context of efficiency and sustainability
H. Khalilov • UOT: 338.43, 338.432 • 2020 -
Assessment of innovative activity in food production
U. Rasulova • UOT: 33.05, 338.36, 338.45 • 2020 -
Conseptual fundamentals of results-based monitoring and evaluation and its application in agricultural sector
F. Gasimli • UOT: 338 • 2020 -
Directions for improving the financial and budgetary mechanism in the formation of large agricultural enterprises
T. Huseynov • UOT: 33.334.7:336.5 • 2020 -
Development directions of cooperative relations in agriculture
A. Huseynova • UOT: 334.73, 631.115.08 • 2021
![Cover](img/article/small_10638285.jpg)
![](img/author/small-namig_shalbuzov.jpg)
Namig. Shalbuzov
Deputy Director of the Agricultural Economics Research Center
Doctor of Philosophy in Economics
Yunus. Sadigov
Azerbaijan National Academy of Sciences, Institute of Economics, Lead Researcher
Ph.D., docent
![](img/author/small-famil-rustemov118.jpg)
Фамиль. Рустамов
Institute of Economics of the Ministry of Science and Education, "Economic problems of the agricultural sector" department
Ph.D., docent