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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

34415 ­ ­ 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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AUTHORS

 

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Emin. Ahmedzadeh

Doctoral student of the Agricultural Research Center

  Doctor of Philosophy in Economics  

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Rafiz. Ismayilli

student of the Agricultural Economics Research Center

   

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Javid. Hasanov

Senior specialist, Agricultural Research Center Ph.D. student of the Agricultural Research Center

   

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Samir. Agayev

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

   

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Aygun. Huseynova

Baku State University

   

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Akif. Aghbabali

Baku State University

   

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Firdovsi. Fikratzade

Doctoral student at the Institute for Scientific Research on Economic Reforms

  Doctor of Philosophy in Economics  

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Leyla. Hajiyeva

Ph.D. student of the Agricultural Economics Research Center

   

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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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Aygul. Salimova

PhD student of the Agricultural Economics Research Center

   

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Ayaz. Museyibov

Center for Analysis of Economic Reforms and Communication

   

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Rena. Musayeva

Department of “Economic Regulation” of Azerbaijan State University of Economics (UNEC)

   

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Akif. Valiyev

Agricultural Economics Research Center

  Doctor of Economics  

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Anar. Bayramov

Ph.D. student of the Agricultural Research Center

   

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Hamza. Khalilov

Agricultural Economics Research Center, Advisor to the director

  prof, dr  

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Tarlan. Gorchiyeva

PhD student of the Agricultural Economics Research Center