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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

32556 ­ ­ 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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Alizamin. Guliyev

Ph.D. candidate of the Azerbaijan Technical University

   

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Jahani. Nusretzade

Scientific Research Institute of Fruit-growing and Tea-growing

   

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Namig. Shalbuzov

Deputy Director of the Agricultural Economics Research Center

  Doctor of Philosophy in Economics  

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Tahmasib. Huseynov

Azerbaijan State University of Economics (UNEC)

  Doctor of Philosophy in Economics  

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Galib. Hajiyev

Department of “Economy of enterprise” of Azerbaijan State University of Economics (UNEC)

  Ph.D., docent  

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Rashad. Ahmadov

Education Center of Tax Ministry of Azerbaijan Republic

   

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Ramil. Huseyn

Center for Economic Reforms and Communication

  Doctor of Economics  

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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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Zohra. Abbasova

Ph.D. student of the Agro Researches Center

   

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Samir. Agayev

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

   

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Aygul. Salimova

PhD student of the Agricultural Economics Research Center

   

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Nijat. Muradov

Ph.D. student of the Institute of Economics, Ministry of Science and Education of the Republic of Azerbaijan

   

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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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Javad. Gojamanov

Ph.D. student of Baku State University

   

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Javahir. Allahverdiyeva

Azerbaijan State Agrarian University

  senior lecturer  

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Ramiz. Isgandarov

Department of "Economics and Statistics" of Azerbaijan Technical University

  prof, dr