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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

27675 ­ ­ AZ ­ ­ 34. October 2020 ­ ­­ ­ sustainable development agriculture investments value added tax

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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AUTHORS

 

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Nargiz. Hasanova

Azerbaijan State Agrarian University

   

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Anar. Bayramov

Ph.D. student of the Agricultural Research Center

   

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Elbrus. Akbarov

Azerbaijan State University of Economics (UNEC), senior lecturer

   

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Shovkat. Yusufova

Azerbaijan Cooperation University

  Ph.D., docent  

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Aygun. Huseynova

Baku State University

   

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Isak. Hasanov

Head of Shamkir Support Point

   

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Elchin. Khalilov

Research Institute of Plant Protection and Technical Plants

   

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Galib. Sharifov

Head of the Department of Quality Management of "Agro Procurement and Supply" OJSC, ISO standards expert

  Doctor of Philosophy in Economics  

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Esmira. Latifova

Director Adviser, Agricultural Economics Research Center

   

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Abrehet. Mehari

Lecturer in Ethiopia Civil Service University, Ethiopia, Addis Ababa; Ph.D. candidate in Azerbaijan State University of Economics

   

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Yusif. Akhundov

Ph.D. student of the Agricultural Research Center

   

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Vahid. Amrahov

Azerbaijan State Agricultural University

  Ph.D., docent  

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Najiba. Hajiyeva

Baku State University

  Doctor of Philosophy in Economics  

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Nurida. Gasimova

Ph.D. student of Azerbaijan University of Cooperation

   

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Farman. Karimov

Research Institute of Plant Protection and Technical Plants

   

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Saadat. Hajiyeva

Agricultural Economics Research Center, Deputy director