Theoretical and practical aspects of the impact of value added tax on investment activities in agriculture
 |
Bagish Ahmadov Sabir, Doctor of Philosophy in Economics |
| Deputy Director of the Agricultural Economics Research Center | |
| bagish.ahmadov@atm.gov.az |
UOT: 338.43, 336.027, 336.22
AbstractAchieving 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.
Assessment of the impact of customs tariff policy on the investment attractiveness of agriculture in Azerbaijan
Abstract One of the ways to improve the competitiveness of local goods is to establish high import duties on these goods, and low on investment and intermediate goods used in their production. The article ...
-
Role and main instruments of state support to the agricultural sector
J. Gojamanov • UOT: 338.43, 63.33 • 2025 -
The impact of the digital environment on the state of energy use in agriculture
E. Ahmedzadeh • UOT: 004.22, 631.1, 338.43 • 2025 -
Development of seed production and its role in ensuring food security
Р. Алиев • UOT: 330.163, 338.432 • 2025 -
The influence of gravity factors on the formation of the export geography of agricultural products
Y. Akhundov • UOT: 330.43, 338.43, 339.5 • 2025 -
Development trends in digitalization of the agricultural sector
N. Mikayilova • UOT: 004.9, 631.1 • 2025 -
Farm size and agricultural productivity in Azerbaijan: challenges and policy implications
P. Aliyev • UOT: 338.23, 338.43 • 2025 -
Level and dynamics of investments in fixed capital in the agricultural sector
M. Hajiyev • UOT: 330.142.2, 338.43 • 2025
-
The role of ISO standards in green transformation
G. Sharifov • UOT: 332.02, 504.05, 504.06 • 2025 -
Development factors of agricultural products sales markets
K. Javadzadeh • UOT: 338.433, 338.439.5 • 2025 -
The directions of climate change impacts on agricultural production
N. Muradov • UOT: 504.05, 504.32, 504.37, 631/635 • 2025 -
The impact of global climate change on food security in modern conditions
A. Gurbanzadeh • UOT: 504.32, 631.1 • 2025 -
Impact of climate change on agricultural sectors
K. Mamedova • UOT: 631.1, 632.92, 632.95 • 2025 -
Specialization of agriculture and development of the agricultural product market in the regions
J. Safarov, E. Guliyev • UOT: 332.13, 338.436, 339.1 • 2025 -
The role of agricultural cooperatives in enhancing access to inputs for smallholder farmers in Azerbaijan
A. Azimov • UOT: 338.43, 339.5, 339.543 • 2025 -
Stimulation of the application of green technologies in the production of food products
N. Rahimov • UOT: 338.432, 338.439, 504.06 • 2025
Galib. Hajiyev
Department of “Economy of enterprise” of Azerbaijan State University of Economics (UNEC)
Ph.D., docent
Nijat. Muradov
Ph.D. student of the Institute of Economics, Ministry of Science and Education of the Republic of Azerbaijan
Fuad. Ibrahimov
Economic issues expert of the Center for Socio-Economic and Ecological Research Public Union
Doctor of Philosophy in Economics