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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

28487 ­ ­ 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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Vagif.

Center for Local Economic Reforms

  Ph.D., docent  

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Azer. Gurbanzadeh

Azerbaijan Cooperation University

  Ph.D., docent  

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Натиг. Гаджиев

Doctor of Science Program of Agricultural Research Center

  Ph.D., docent  

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Akif. Valiyev

Agricultural Economics Research Center

  Doctor of Economics  

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Yunus. Sadigov

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

  Ph.D., docent  

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Aytekin. Huseynli

Ph.D. student of the Baku State University

   

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Alamdar. Asgarov

Vegetable Research Institute

   

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Boyukxanum. Abdulkarim

Baku State University

   

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Isak. Hasanov

Head of Shamkir Support Point

   

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Samir. Maharramov

Doctoral student of the Azerbaijan Tourism and Management University

   

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Tahmasib. Huseynov

Azerbaijan State University of Economics (UNEC)

  Doctor of Philosophy in Economics  

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Yusif. Akhundov

Ph.D. student of the Agricultural Research Center

   

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Shovkat. Yusufova

Azerbaijan Cooperation University

  Ph.D., docent  

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Alizamin. Guliyev

Azerbaijan Technical University, Ph.D.

   

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Aygun. Salimova

Student of Azerbaijan State University of Economics (UNEC)

   

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Vusala. Nagiyeva

Azerbaijan Cooperation University

  Ph.D., docent