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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

37617 ­ ­ 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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Ayhan. Satıcı

Azerbaijan State University of Economics, PhD student

   

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Maharram. Huseynov

Azerbaijan State Agricultural University

  prof, dr  

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Vagif.

Center for Local Economic Reforms

  Ph.D., docent  

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Umkhanim. Agakishiyeva

Teacher of Azerbaijan University of Architecture and Construction

   

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Javad. Gojamanov

Ph.D. student of Baku State University

   

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Saadat. Guliyeva

Azerbaijan Academy of Labor and Social Relations

  Doctor of Philosophy in Economics  

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Lotanna. Emediegwu

Department of Economics, The University of Manchester, UK | Department of Agricultural Economics, University of Ilorin, Nigeria | Department of Economics, Policy and International Business, Manchester Metropolitan University, UK

   

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Ulviyya. Rasulova

Azerbaijan State University of Economics (UNEC)

   

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Irada. Huseynova

Vice-president of Azerbaijan National Academy of Sciences Director of the Institute of Molecular Biology and Biotechnology, ANAS

  academician  

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Tarlan. Gorchiyeva

PhD student of the Agricultural Economics Research Center

   

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Najiba. Hajiyeva

Baku State University

  Doctor of Philosophy in Economics  

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Aytekin. Huseynli

Ph.D. student of the Baku State University

   

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Natig. Mirzayev

Lankaran State University

   

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Faig. Huseynov

Azerbaijan State University of Economics (UNEC)

   

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Israfil. Ismayilov

Member of the Russian Academy of Natural Sciences

  Prof. Dr.  

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Orkhan. Balayev

Education Center of Tax Ministry of Azerbaijan Republic