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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

36444 ­ ­ 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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Fuad. Ibrahimov

Economic issues expert of the Center for Socio-Economic and Ecological Research Public Union

  Doctor of Philosophy in Economics  

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Savalan. Seyfaddinov

Senior researcher at the Scientific Research Institute of Agriculture Ministry of Agriculture of the Republic of Azerbaijan

  Ph.D. in Agrarian Sciences  

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Gunel. Naghiyeva

Master of Azerbaijan State University of Economics (UNEC)

   

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Sarvan. Jafarov

Ph.D. student of the Agricultural Economics Research Center

   

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. Hikmat

Ph.D. in agrarian sciences, docent H.N. Nasibov

   

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Ramiz. Isgandarov

Department of "Economics and Statistics" of Azerbaijan Technical University

  prof, dr  

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Rashad. Huseynov

Agricultural Research Center, director

  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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Vugar. Mehdiyev

h.D., Associate Professor, V.M. Mehdiyev Azerbaijan University of Cooperation

  Ph.D., docent  

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Turan. Hajiyeva

Specialist of the Agricultural Research Center

   

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Manzar. Nasibova

Senior researcher

   

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Maharram. Huseynov

Azerbaijan State Agricultural University

  prof, dr  

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Agshin. Huseynzade

Master of Azerbaijan State University of Economics (UNEC)

   

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Gulnar. Bashirova

Master of Azerbaijan State University of Economics (UNEC)

   

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Idris. Hojatov

Ministry of Science and Education of the Republic of Azerbaijan, Institute of Dendrology

  junior researcher  

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Gabil. Kazimov

Research Institute of Crop Husbandry