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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

27618 ­ ­ 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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ARTICLES - PDF

 

AUTHORS

 

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Farman. Karimov

Research Institute of Plant Protection and Technical Plants

   

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Elay. Zeynalli

Azerbaijan State Agrarian University

   

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Aygun. Salimova

Student of Azerbaijan State University of Economics (UNEC)

   

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Anar. Bayramov

Ph.D. student of the Agricultural Research Center

   

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Ayaz. Museyibov

Center for Analysis of Economic Reforms and Communication

   

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Okiemua. Okoror

Department of Economics, University of Benin, Nigeria | Department of Economics, University of Reading, UK

   

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Leyla. Hajiyeva

Ph.D. student of the Agricultural Economics Research Center

   

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Bahruz. Nuriyev

Chief consultant in Ministry of Agriculture of Azerbaijan Republic

   

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Vahid. Abbasov

Head of the Department of Economics, Baku State University

  prof, dr  

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Vuqar. Namazov

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

   

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Saadat. Hajiyeva

Agricultural Economics Research Center, Deputy director

   

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Samir. Maharramov

Doctoral student of Azerbaijan Tourism and Management University

   

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Ramiz. Isgandarov

Department of "Economics and Statistics" of Azerbaijan Technical University

  prof, dr  

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Nigar. Gasimova

Agricultural Research Center, senior specialist

   

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Galib. Sharifov

Head of the Department of Quality Management of "Agro Procurement and Supply" OJSC, ISO standards expert

  Doctor of Philosophy in Economics  

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Gunel. Naghiyeva

Master of Azerbaijan State University of Economics (UNEC)