How can we help?

Article, author, etc.

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

25908 ­ ­ 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.

ARTICLES FROM THE AUTHOR

 

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 ...

ARTICLES - PDF

 

AUTHORS

 

Cover
Vusala. Babayeva

Doctor of Science Program of Agricultural Economics Research Center

  Doctor of Philosophy in Economics  

Cover
Anar. Azimov

The Agrarian Services Agency at the Ministry of Agriculture of the Republic of Azerbaijan

   

Cover
Rashad. Ahmadov

Education Center of Tax Ministry of Azerbaijan Republic

   

Cover
Agshin. Huseynzade

Master of Azerbaijan State University of Economics (UNEC)

   

Cover
Abdulrahim. Dadashov

Ph.D. candidate of UNEC, Agricultural Economics Research Center

   

Cover
Talib. Huseynov

PhD student of the Agricultural Economics Research Center

   

Cover
Boyukxanum. Abdulkarim

Baku State University

   

Cover
Said. Mustafayev

Ph.D. student of the Agricultural Research Center

   

Cover
Farman. Karimov

Research Institute of Plant Protection and Technical Plants

   

Cover
Nigar. Gasimova

Agricultural Research Center, senior specialist

   

Cover
Fuad. Ibrahimov

Economic issues expert of the Center for Socio-Economic and Ecological Research Public Union

  Doctor of Philosophy in Economics  

Cover
Ramina. Mustafayeva

Azerbaijan State Agrarian University

  Ph.D., docent  

Cover
Parviz. Aliyev

Chief of department, Agricultural Research Center
Ph.D. student of the Agricultural Research Center

   

Cover
Aytekin. Huseynova

Ph.D. student of Azerbaijan Cooperation University

   

Cover
Fakhraddin. Aghayev

Vegetable Research Institute

   

Cover
Zakir. Guliyev

Baku Business University

  Doctor of Philosophy in Economics