DOLAYI VERGİLƏRİN İQTİSADİ ARTIMA TƏSİRİNİN TƏHLİLİ
ANALYSIS OF THE EFFECT OF INDIRECT TAXES ON ECONOMIC GROWTH
Author(s): Zahid RZAYEV, Suqra HÜMBƏTOVASubject(s): National Economy, Economic policy, Economic development, Fiscal Politics / Budgeting
Published by: Sage Yayınları
Keywords: tax system; economic growth; indirect and direct taxes; tax revenues; the share of indirect and direct taxes;
Summary/Abstract: The main purpose of the article is to study the impact of indirect taxes on economic growth in the Republic of Azerbaijan. The research was carried out on the basis of research methods such as comparative analysis, systematic approach, logical generalization, correlation analysis. The study provides a classification of tax systems based on the ratio of indirect and direct taxes on tax revenues, and examines and analyzes the relationship between indirect taxes and the level of economic growth in the Republic of Azerbaijan. The limitations of the study were the difficulties in obtaining more practical information. As a result of the study, proposals were developed to assess the impact of indirect taxes on economic growth in the Republic of Azerbaijan. The practical significance of the research is to assess the impact of indirect taxes on economic growth in the Republic of Azerbaijan and to develop practical proposals based on the results obtained.
Journal: TURAN-SAM
- Issue Year: 14/2022
- Issue No: Sp. Issue
- Page Range: 218-224
- Page Count: 7
- Language: Azerbaijani