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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

29206 ­ ­ AZ ­ ­ 34. October 2020 ­ ­­ ­ sustainable development agriculture investments value added tax

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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Zohra. Abbasova

Ph.D. student of the Agro Researches Center

   

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Najiba. Hajiyeva

Baku State University

  Doctor of Philosophy in Economics  

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Azer. Gurbanzadeh

Azerbaijan Cooperation University

  Ph.D., docent  

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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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Ruhiyya. Mammadrzayeva

Research Institute of Plant Protection and Technical Plants

   

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Aytekin. Huseynli

Ph.D. student of the Baku State University

   

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Chilenay. Abishova

Ph.D. student of the Agricultural Economics Research Center

   

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Arzu. Huseyn

Azerbaijan Tourism and Management University

  Ph.D., docent  

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Aytekin. Huseynova

Ph.D. student of Azerbaijan Cooperation University

   

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Tahmina. Safarli

Ph.D. student of the Baku State University

   

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Bahruz. Nuriyev

Chief consultant in Ministry of Agriculture of Azerbaijan Republic

   

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Mushfiga. Mammadova

Agricultural Economics Research Center

  Ph.D., docent  

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Aygul. Salimova

PhD student of the Agricultural Economics Research Center

   

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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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Hagar. Namazova

Ph.D. candidate of the Azerbaijan State Economic University (UNEC)

   

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Yunus. Sadigov

Azerbaijan National Academy of Sciences, Institute of Economics, Lead Researcher

  Ph.D., docent