3(135)/2017

TAXATION IS A FACTOR OF SOCIO-ECONOMIC DEVELOPMENT OF AZERBAIJAN

Hajiyev Fazil Shohlat oglu
Prof. Dr. Azerbaijan State Economic University


Abstract

Purpose – the taxation factor in the modern socio-economic development of Azerbaijan by focusing on the main objectives of the "Strategic Road Map Key Sectors of the National Economy" (hereinafter - Strategic Road Map).
Design/methodology – of the research is a systematic approach, comparative analysis and adequate information.
Findigs – the significance of the taxation factor in the modern socio-economic development in the Republic of Azerbaijan.
Research limitations – did not take into consideration the possibility of new possible co-ordination of the implementation of a strategic road map.
Practical implications – the main results of the research can be used to consider the taxation factor in the development of social projects.
Originality/value - of the research is to analyze the taxation factor in the modern socio-economic development of Azerbaijan, deriving from the main objectives of the "Main Directions of the Strategic Road Map for Major Sectors of the National Economy".


Keywords: taxation, socio-economic development, strategic roadmap.


JEL Classification Codes: E62, H21, H3, O1


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