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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

41321 ­ ­ 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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Mehman. Rzayev

Azerbaijan RPA Hydrotechnics and Melioration

  doctor of agrarian sciences  

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Saadat. Hajiyeva

Agricultural Economics Research Center, Deputy director

  Doctor of Philosophy in Economics  

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Nazrin. Ramazanova

Master of Azerbaijan State University of Economics (UNEC)

   

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Gabil. Kazimov

Research Institute of Crop Husbandry

   

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Yegane. Abbasova

Azerbaijan State Agrarian University

  Doctor of Philosophy in Economics  

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Ramina. Mustafayeva

Azerbaijan State Agrarian University

  Ph.D., docent  

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Jalal. Safarov

Ph.D. student of the Agricultural Research Center

   

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Uhayna. Valehzadeh

Ph.D. student of the Agricultural Research Center Lecturer at Azerbaijan Tourism and Management University

   

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Turaj. Musayev

Agricultural Economics Research Center, leading specialist

   

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Aytekin. Huseynli

Ph.D. student of the Baku State University

   

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Islam. Ibrahimov

Baku Business University

  prof, dr  

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Afet. Israyilova

Azerbaijan Cooperation University

  Phd student  

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Jubril. Animashaun

Department of Economics, The University of Manchester, UK / Department of Agricultural Economics, University of Ilorin, Nigeria

   

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Nizami. Gafarov

Doctor of Science Program of Agro Researches Center

  Ph.D., docent  

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Talib. Huseynov

PhD student of the Agricultural Economics Research Center

   

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Ilkin. Huseynov

Doctoral Student Agrarian Research Center