Home 42. December 2022 Characteristics of taxation on agricultural land

Characteristics of taxation on agricultural land

	Rashad Ahmadov Kazim
	Education Center of Tax Ministry of Azerbaijan Republic
	re.ehmedov@gmail.com

17647 AZ 42. December 2022 land fund tax system land tax property tax tax benefits local taxes

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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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AUTHORS

Aygun. Salimova

Student of Azerbaijan State University of Economics (UNEC)

Natig. Javadov

Azerbaijan State Agrarian University

prof, dr

Rafiz. Ismayilli

student of the Agricultural Economics Research Center

Ayaz. Museyibov

Center for Analysis of Economic Reforms and Communication

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