THE LINK BETWEEN INCOME TAX FOLLOWED IN AZERBAIJAN AND GDP AND BUDGET
INCOME: IT’S IMPACT ON BUSINESS ADMINISTRATION DECISIONS Cover Image

AZERBAYCAN’DA UYGULANAN GELİR VERGİSİNİN VERGİ GELİRLERİ, GSYİH ve BÜTÇE GELİRLERİ İLE İŞİKİSİ: İŞLETME KARARLARINA ETKİLERİ
THE LINK BETWEEN INCOME TAX FOLLOWED IN AZERBAIJAN AND GDP AND BUDGET INCOME: IT’S IMPACT ON BUSINESS ADMINISTRATION DECISIONS

Author(s): Vefa ŞAFİYEVA
Subject(s): National Economy, Economic history, Political history, Law on Economics, Fiscal Politics / Budgeting
Published by: Sage Yayınları
Keywords: Tax law; Income tax; Gross Domestic Product (GDP); Budget Revenues; Business Decisions;

Summary/Abstract: After the independence of the Republic of Azerbaijan in 1991, it began to implement its own sovereign laws and to implement independent policy in the economic field. The main aspects of this policy are the transition to the market economy and integration into the world economy. In the gate economy, income tax revenues which constitute part of budget revenues and budget revenues, and how GDP changes are the subject of this study. At the same time, after achieving political and economic independence in 1991, reform measures were taken regarding the improvement of the tax system, as in all areas. These measures are the establishment of the tax law, the measures related to the establishment of the structural content of the tax system. The main purpose of the study is to reveal the way in which income tax is applied in Azerbaijan and to clarify the impact of the economy on budget revenues, GDP and income taxes, as well as to investigate the effect of income tax policies directly or indirectly on business decisions.

  • Issue Year: 10/2018
  • Issue No: 40
  • Page Range: 781-787
  • Page Count: 7
  • Language: Turkish