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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

32576 ­ ­ 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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Narmin. Sattarova

Ph.D. student of the Odlar Yurdu University

   

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Ulker. Mammadova

Ph.D. student of the Azerbaijan Cooperation University

   

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Zohra. Abbasova

Ph.D. student of the Agro Researches Center

   

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Azer. Gurbanzadeh

Azerbaijan Cooperation University

  Ph.D., docent  

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Agshin. Huseynzade

Master of Azerbaijan State University of Economics (UNEC)

   

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Mushfiga. Mammadova

Agricultural Economics Research Center

  Ph.D., docent  

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Akif. Aghbabali

Baku State University

   

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Nneka. Osadolor

Department of Economics, University of Benin, Nigeria Department of Economics, University of Ibadan, Nigeria

   

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Vuqar. Namazov

Ph.D. candidate of the Azerbaijan State Economic University (UNEC)

   

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Huseynaga. Asadov

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

  Ph.D., ass, pr  

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Boyukxanum. Abdulkarim

Baku State University

   

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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  

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Faig. Huseynov

Azerbaijan State University of Economics (UNEC)

   

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Konul. Mamedova

Ph.D. student of the Agricultural Economics Research Center

   

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Arshad. Yashar

Head of land identification and geographical data sector of the Land use Control Department of the Ministry of Agriculture of the Republic of Azerbaijan

   

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Faiq. Gasimli

PhD student of the Agricultural Economics Research Center