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Theoretical and practical aspects of the impact of value added tax on investment activities in agriculture

Bagish Ahmadov Sabir, Doctor of Philosophy in Economics

bagish.ahmadov@atm.gov.az

32567 ­ ­ AZ ­ ­ 34. October 2020 ­ ­­ ­ sustainable development agriculture investments value added tax

 

UOT: 338.43, 336.027, 336.22

Abstract

Achieving sustainable agricultural development, ensuring economic, social and environmental balance in this area largely depends on investment decisions. The implementation of measures to increase investment activity in the agricultural sector directly serves the implementation of sustainable development goals. Taxes are an important factor influencing resource allocation decisions in the investment process. In this regard, the article analyzes the current situation in the application of value added tax to agricultural products and investment and intermediate imported products and examines the impact of its influence on investment activity. The article substantiates proposals for exemption from VAT of intermediate products used in agricultural production.

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ARTICLES - PDF

 

AUTHORS

 

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Samir. Maharramov

Doctoral student of Azerbaijan Tourism and Management University

   

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Islam. Ibrahimov

Baku Business University

  prof, dr  

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Manzar. Nasibova

Senior researcher

   

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Jahani. Nusretzade

Scientific Research Institute of Fruit-growing and Tea-growing

   

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Nizami. Gafarov

Doctor of Science Program of Agro Researches Center

  Ph.D., docent  

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Khaliq. Ghafarli

Ph.D. student of the Agricultural Research Center

   

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Aytekin. Huseynova

Ph.D. student of Azerbaijan Cooperation University

   

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Elnur. Alakbarov

Dissertant of the Agricultural Economics Research Center

   

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Kamala. Sadygova

Ministry of Science and Education of the Republic of Azerbaijan, Institute of Dendrology

  researcher  

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Elbrus. Akbarov

Azerbaijan State University of Economics (UNEC), senior lecturer

   

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Aykhan. Gadashov

Head of the portal azexport.az Ph.D. student of the Agricultural Research Center

   

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Arastun. Jalilov

  Doctor of Philosophy in Economics  

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Aygun. Salimova

Student of Azerbaijan State University of Economics (UNEC)

   

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Mushfiq. Tukanov

Ph.D. student of the Agricultural Research Center

   

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Ibrahim. Jafarov

Azerbaijan State Agricultural University

  Corresponding member of ANAS, prof  

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Novruz. Rahimov

Ph.D. student of the Azerbaijan Cooperation University