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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

22387 ­ ­ 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.

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AUTHORS

 

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Sabuhi. Eldarov

Research Institute of Plant Protection and Technical Plants

   

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Tarlan. Gorchiyeva

PhD student of the Agricultural Economics Research Center

   

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Sevil. Maharramova

PhD student of the Scientific Research Institute of Agromechanics

   

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Nizami. Gafarov

Doctor of Science Program of Agro Researches Center

  Ph.D., docent  

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Aygun. Huseynova

Baku State University

   

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Yegane. Abbasova

Azerbaijan State Agrarian University

  Doctor of Philosophy in Economics  

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Nazrin. Ramazanova

Master of Azerbaijan State University of Economics (UNEC)

   

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Vusala. Nagiyeva

Azerbaijan Cooperation University

  Ph.D., docent  

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Elchin. Khalilov

Research Institute of Plant Protection and Technical Plants

   

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Maharram. Huseynov

Azerbaijan State Agricultural University

  prof, dr  

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Shamil. Rajabov

Special Constructor Technology Bureau of the National Aerocosmic Agency

   

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Samir. Akhmedov

Ph.D. student of the Agricultural Economics Research Center

   

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Samir. Agayev

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

   

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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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Arzu. Huseyn

Azerbaijan Tourism and Management University

  Ph.D., docent  

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Akram. Hasanzada

Ph.D. student of the Agricultural Research Center