Theoretical and practical aspects of the impact of value added tax on investment activities in agriculture
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Bagish Ahmadov Sabir, Doctor of Philosophy in Economics |
Deputy Director of the Agricultural Economics Research Center | |
bagish.ahmadov@atm.gov.az |
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.

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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
Idris. Hojatov
Ministry of Science and Education of the Republic of Azerbaijan, Institute of Dendrology
junior researcher
Yunus. Sadigov
Azerbaijan National Academy of Sciences, Institute of Economics, Lead Researcher
Ph.D., docent