Analysis of tax policy impact on economic growth in Azerbaijan

The purpose of the research ─ to assess tax policy impact on economic growth in Azerbaijan.

The methodology of the research ─ comparative analysis, logical generalization, systematic approach, economic-mathematical methods and methods of analysis were used in the research.

The practical importance of the research ─ since tax rates and types of taxes directly affect economic growth, it is very important to determine the optimality of this limit. From this point of view, it was tried to determine the effect of taxes load on economic growth by using international isolation and theoretical-methodological approaches.

The results of the research ─ the issues studied show that the tax system should be flexible and the mechanism of payment should be simple; and the tax burden should affect economic activity in the country.

The originality and scientific novelty of the research ─ theoretical and methodological data are summarized and the taxes collected in the state budget are essentially divided into two types and analyzed. The scientific novelty of the article is related to the calculation of the tax burden by the author. It turned out that the tax burden is not at a satisfactory level to stimulate economic activity in the country.

Keywords: tax policy, tax burden, tax types and tax rates, economic growth, business activity index.

 

File

PDF

Issue

№1 - 2021

Author

Yusubov Orxan Çərkəz oğlu