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Home 34. October 2020 Theoretical and practical aspects of the impact of value added tax on investment activities in agriculture

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

38912 ­ ­ AZ ­ ­ 34. October 2020 ­ ­­ ­ sustainable development agriculture investments value added tax

 

UOT: 338.43, 336.027, 336.22

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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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Lala. Jabbarlı

Ph.D. student of the Agricultural Economics Research Center

   

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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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Aytekin. Huseynova

Ph.D. student of Azerbaijan Cooperation University

   

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Umkhanim. Agakishiyeva

Teacher of Azerbaijan University of Architecture and Construction

   

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Mushfiga. Mammadova

Agricultural Economics Research Center

  Ph.D., docent  

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Yegane. Abbasova

Azerbaijan State Agrarian University

  Doctor of Philosophy in Economics  

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Said. Mustafayev

Ph.D. student of the Agricultural Research Center

   

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Anar. Azimov

Azerbaijan Food Safety Agency, Head of the International Relations Department

   

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Shovkat. Yusufova

Azerbaijan Cooperation University

  Ph.D., docent  

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Elay. Zeynalli

Azerbaijan State Agrarian University

   

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Фамиль. Рустамов

Institute of Economics of the Ministry of Science and Education, "Economic problems of the agricultural sector" department

  Ph.D., docent  

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Gabil. Kazimov

Research Institute of Crop Husbandry

   

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Jahani. Nusretzade

Scientific Research Institute of Fruit-growing and Tea-growing

   

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Elnara. Kazimova

Azerbaijan State Agrarian University

  senior lecturer  

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Rena. Musayeva

Department of “Economic Regulation” of Azerbaijan State University of Economics (UNEC)

   

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Mehman. Rzayev

Azerbaijan RPA Hydrotechnics and Melioration

  doctor of agrarian sciences