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 |
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 ...
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Uhayna. Valehzadeh
Ph.D. student of the Agricultural Research Center Lecturer at Azerbaijan Tourism and Management University
Idris. Hojatov
Ministry of Science and Education of the Republic of Azerbaijan, Institute of Dendrology
junior researcher
Nneka. Osadolor
Department of Economics, University of Benin, Nigeria Department of Economics, University of Ibadan, Nigeria
Kenan. Mammadov
Associate Professor, Azerbaijan Technical University
Doctor of Philosophy in Economics
Samira. Akbarova
Ph.D. student of Azerbaijan Technological University Lecturer at Mingachevir State University
Jubril. Animashaun
Department of Economics, The University of Manchester, UK / Department of Agricultural Economics, University of Ilorin, Nigeria