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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

41374 ­ ­ AZ ­ ­ 34. October 2020 ­ ­­ ­ sustainable development agriculture investments value added tax

 

UOT: 338.43, 336.027, 336.22

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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Galib. Hajiyev

Department of “Economy of enterprise” of Azerbaijan State University of Economics (UNEC)

  Ph.D., docent  

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Irada. Huseynova

Vice-president of Azerbaijan National Academy of Sciences Director of the Institute of Molecular Biology and Biotechnology, ANAS

  academician  

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Anar. Malikov

PhD candidate, Azerbaijan Cooperation University

  Phd student  

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Vusala. Nagiyeva

Azerbaijan Cooperation University

  Ph.D., docent  

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Faiq. Gasimli

PhD student of the Agricultural Economics Research Center

   

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Фамиль. Рустамов

Institute of Economics of the Ministry of Science and Education, "Economic problems of the agricultural sector" department

  Ph.D., docent  

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Firdovsi. Fikratzade

Doctoral student at the Institute for Scientific Research on Economic Reforms

  Doctor of Philosophy in Economics  

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Islam. Ibrahimov

Baku Business University

  prof, dr  

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Nigar. Gasimova

Agricultural Research Center, senior specialist

   

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Anar. Abbasov

Azerbaijan University of Cooperation

  prof, dr  

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Tamraz. Tamrazov

Vegetable Research Institute

   

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Elchin. Salahov

Azerbaijan State Agricultural University

  Doctor of Philosophy in Economics  

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Umkhanim. Agakishiyeva

Teacher of Azerbaijan University of Architecture and Construction

   

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Fariz. Suleymanov

Ph.D. student of the Azerbaijan State Agrarian University

   

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Afet. Israyilova

Azerbaijan Cooperation University

  Phd student  

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Abbas. Safarov

Ph.D. student of the Agricultural Research Center