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 ...
-
Comparative analysis of Azerbaijan's level of self-sufficiency in basic food crops
P. Aliyev • UOT: 338.439.5; 339:56; 311 • 2026 -
The role of agricultural cooperatives in achieving sustainable development challenges
S. Akbarova • UOT: 334.73, 631.115.8 • 2026 -
Technical and economic analysis of the impacts on the technological capabilities of the electro-hydraulic tractor suspension system
E. Abbasov • UOT: 330.322, 631.372.012 • 2026 -
Calculation of the economic efficiency of an experimental crusher
E. Kazimova, A. Zingirov • UOT: 621. 926. 1: 631.363 • 2026 -
Socioeconomic aspects of the development of regions in Azerbaijan
V. Babayeva, H. Mirzayeva • UOT: 332.02, 332.05, 338.49 • 2026 -
Azerbaijan's agrarian consumer market: realities, problems and solutions
N. Gafarov • UOT: 338.43, 338.433, 338.439 • 2026 -
The impact of digital marketing on the development of wine tourism in the Azerbaijan
U. Valehzadeh • UOT: 004, 338.48, 338.138 • 2026
-
The role of innovations in accelerating the development of the agricultural sector
T. Tamrazov • UOT: 338.364, 338.43 • 2022 -
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 -
Development trends in digitalization of the agricultural sector
N. Mikayilova • UOT: 004.9, 631.1 • 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 -
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
Fuad. Ibrahimov
Economic issues expert of the Center for Socio-Economic and Ecological Research Public Union
Doctor of Philosophy in Economics
Uhayna. Valehzadeh
Ph.D. student of the Agricultural Research Center Lecturer at Azerbaijan Tourism and Management University
Parviz. Aliyev
Chief of department, Agricultural Research Center
Ph.D. student of the Agricultural Research Center
Emin. Ahmedzadeh
Doctoral student of the Agricultural Research Center
Doctor of Philosophy in Economics
