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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

38741 ­ ­ AZ ­ ­ 34. October 2020 ­ ­­ ­ sustainable development agriculture investments value added tax

 

UOT: 338.43, 336.027, 336.22

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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ARTICLES - PDF

 

AUTHORS

 

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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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Yusif. Abayev

Ph.D. student of the İnstitute of Economics of ANAS

   

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Aygun. Salimova

Student of Azerbaijan State University of Economics (UNEC)

   

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Bahruz. Nuriyev

Chief consultant in Ministry of Agriculture of Azerbaijan Republic

   

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Emin. Ahmedzadeh

Doctoral student of the Agricultural Research Center

  Doctor of Philosophy in Economics  

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Fakhraddin. Aghayev

Vegetable Research Institute

   

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Расим. Алиев

Chief economist, Scientific Research Institute of Agriculture

  Doctor of Philosophy in Economics  

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. Hikmat

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

   

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Akif. Valiyev

Agricultural Economics Research Center

  Doctor of Economics  

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Samir. Maharramov

Doctoral student of the Azerbaijan Tourism and Management University

   

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Abdulrahim. Dadashov

Ph.D. candidate of UNEC, Agricultural Economics Research Center

   

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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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Fariz. Suleymanov

Ph.D. student of the Azerbaijan State Agrarian University

   

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Lala. Jabbarlı

Ph.D. student of the Agricultural Economics Research Center

   

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Murad. Hajiyev

Ph.D. student of the Agricultural Research Center

   

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Arzu. Huseyn

Azerbaijan Tourism and Management University

  Ph.D., docent