How can we help?

Article, author, etc.

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

24073 ­ ­ 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.

ARTICLES FROM THE AUTHOR

 

Assessment of the impact of customs tariff policy on the investment attractiveness of agriculture in Azerbaijan

Abstract One of the ways to improve the competitiveness of local goods is to establish high import duties on these goods, and low on investment and intermediate goods used in their production. The article ...

ARTICLES - PDF

 

AUTHORS

 

Cover
Yusif. Akhundov

Ph.D. student of the Agricultural Research Center

   

Cover
Talib. Huseynov

PhD student of the Agricultural Economics Research Center

   

Cover
Khayyam. Javadzadeh

Azerbaijan State University of Economics, UNEC

  Ph.D., docent  

Cover
Javahir. Allahverdiyeva

Azerbaijan State Agrarian University

  senior lecturer  

Cover
Firdovsi. Fikratzade

Doctoral student at the Institute for Scientific Research on Economic Reforms

  Doctor of Philosophy in Economics  

Cover
Ramiz. Isgandarov

Department of "Economics and Statistics" of Azerbaijan Technical University

  prof, dr  

Cover
Akif. Aghbabali

Baku State University

   

Cover
Heydar. Agayev

Ph.D. student of the Azerbaijan Cooperation University

   

Cover
Vusala. Babayeva

Doctor of Science Program of Agricultural Economics Research Center

  Doctor of Philosophy in Economics  

Cover
Aydin. Asgarov

Institute of Genetic Resources of ANAS

   

Cover
Yunus. Sadigov

Azerbaijan National Academy of Sciences, Institute of Economics, Lead Researcher

  Ph.D., docent  

Cover
Elchin. Salahov

Azerbaijan State Agricultural University

  Doctor of Philosophy in Economics  

Cover
Narmin. Sattarova

Ph.D. student of the Odlar Yurdu University

   

Cover
Samir. Agayev

Ph.D. student of Azerbaijan State Economic University (UNEC)

   

Cover
Jahani. Nusretzade

Scientific Research Institute of Fruit-growing and Tea-growing

   

Cover
Vahid. Amrahov

Azerbaijan State Agricultural University

  Ph.D., docent