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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

28950 ­ ­ 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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Натиг. Гаджиев

Doctor of Science Program of Agricultural Research Center

  Ph.D., docent  

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Elchin. Khalilov

Research Institute of Plant Protection and Technical Plants

   

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Andriy. Popovych

Instytut Ekonomiki Rolnictwa i Gospodarki Żywnościowej, Warszawa, Polska / Agricultural and Food Economics State Research Institute, Warsaw, Poland

  Ph.D.  

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Talib. Huseynov

PhD student of the Agricultural Economics Research Center

   

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Turana. Mustafayeva

Ph.D. student of Western Caspian University

   

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Zakir. Guliyev

Baku Business University

  Doctor of Philosophy in Economics  

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Sabina. Valiyeva

Doctoral student of the Agro Researches Center

  Ph.D., docent  

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Heydar. Agayev

Ph.D. student of the Azerbaijan Cooperation University

   

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Gulnara. Salimova

Senior Researcher of the Research Institute for Economic Reforms

   

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Narmin. Sattarova

Ph.D. student of the Odlar Yurdu University

   

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Nijat. Muradov

Ph.D. student of the Institute of Economics, Ministry of Science and Education of the Republic of Azerbaijan

   

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Said. Mustafayev

Ph.D. student of the Agricultural Research Center

   

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Akram. Hasanzada

Ph.D. student of the Agricultural Research Center

   

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Eldar. Guliyev

Agricultural Economics Research Center

  Ph.D., docent  

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Saadat. Guliyeva

Azerbaijan Academy of Labor and Social Relations

  Doctor of Philosophy in Economics  

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Naila. Aliyeva

Associate professor of the Azerbaijan State Economic University (UNEC) Doctoral student of the Agro Researches Center

  Doctor of Philosophy in Economics