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.
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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Nneka. Osadolor
Department of Economics, University of Benin, Nigeria Department of Economics, University of Ibadan, Nigeria
Abrehet. Mehari
Lecturer in Ethiopia Civil Service University, Ethiopia, Addis Ababa; Ph.D. candidate in Azerbaijan State University of Economics
Naila. Aliyeva
Associate professor of the Azerbaijan State Economic University (UNEC) Doctoral student of the Agro Researches Center
Doctor of Philosophy in Economics