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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

40389 ­ ­ 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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Isak. Hasanov

Head of Shamkir Support Point

   

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Ulker. Mammadova

Ph.D. student of the Azerbaijan Cooperation University

   

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Tarlan. Gorchiyeva

PhD student of the Agricultural Economics Research Center

   

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Natig. Mirzayev

Lankaran State University

   

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Esmira. Latifova

Director Adviser, Agricultural Economics Research Center

   

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Yusif. Abayev

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

   

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Hamza. Khalilov

Agricultural Economics Research Center, Advisor to the director

  prof, dr  

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Ramil. Aliyev

Ph.D. student of the Agricultural Research Center

   

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. Shahla

Baku State University

   

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Alamdar. Asgarov

Vegetable Research Institute

   

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Sadi. Ismayilov

Assistant director of Beylagan RASIC

  Doctor of Philosophy in Economics  

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Vagif.

Center for Local Economic Reforms

  Ph.D., docent  

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Saadat. Guliyeva

Azerbaijan Academy of Labor and Social Relations

  Doctor of Philosophy in Economics  

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Boyukxanum. Abdulkarim

Baku State University

   

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Anar. Abbasov

Azerbaijan University of Cooperation

  prof, dr  

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Vugar. Mehdiyev

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

  Ph.D., docent