AZERBAYCAN VERGİ SİSTEMİNDE HİZMET REFORMLARININ VERGİ AHLAKINA ETKİSİ
THE EFFECT OF SERVICE REFORMS ON TAX ETHICS IN AZERBAIJAN TAX SYSTEM

Summary/Abstract: The study emphasizes the importance of increasing tax ethics for Azerbaijan, which wants to reduce its dependence on oil revenues. Since the civil service is one of the important factors affecting tax ethics, it has been studied whether the reforms carried out in the field of the tax service cause transformational changes in tax ethics. Emphasizing the reforms in the service sector in the tax system of Azerbaijan, data were compared that reflected tax ethics in the country in different years, and it was found that tax ethics increased over time. The data studied show that the quality of services provided in the tax system has had a positive impact on the promotion of tax ethics in society.

• Details
• Contents