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Home 34. October 2020 Theoretical and practical aspects of the impact of value added tax on investment activities in agriculture

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

40323 ­ ­ AZ ­ ­ 34. October 2020 ­ ­­ ­ sustainable development agriculture investments value added tax

 

UOT: 338.43, 336.027, 336.22

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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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Ali. Zingirov

Azerbaijan State Agrarian University

  Исполняющий обязанности доцента, доктор философии по технике  

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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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Nazrin. Ramazanova

Master of Azerbaijan State University of Economics (UNEC)

   

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Ismayil. Kheyirkhabarov

Azerbaijan State University of Economics (UNEC)

  Ph.D., docent  

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Abrehet. Mehari

Lecturer in Ethiopia Civil Service University, Ethiopia, Addis Ababa; Ph.D. candidate in Azerbaijan State University of Economics

   

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Ramiz. Isgandarov

Department of "Economics and Statistics" of Azerbaijan Technical University

  prof, dr  

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Khaliq. Ghafarli

Ph.D. student of the Agricultural Research Center

   

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. Hikmat

Ph.D. in agrarian sciences, docent H.N. Nasibov

   

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Umkhanim. Agakishiyeva

Teacher of Azerbaijan University of Architecture and Construction

   

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Samir. Maharramov

Doctoral student of the Azerbaijan Tourism and Management University

   

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Sarvan. Jafarov

Ph.D. student of the Agricultural Economics Research Center

   

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Alizamin. Guliyev

Azerbaijan Technical University, Ph.D.

   

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Elnur. Alakbarov

Dissertant of the Agricultural Economics Research Center

   

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Gulsum. Badirzade

Ph.D. student of the Azerbaijan Cooperation University

   

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Hamza. Khalilov

Agricultural Economics Research Center, Advisor to the director

  prof, dr  

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Parviz. Aliyev

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