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9ЭКОНОМИЧЕСКИЕ НАУКИ
PROSPECTS FOR ADAPTING FOREIGN EXPERIENCE IN TAXATION OF SMALL AND MEDIUM
ENTERPRISES IN AGRICULTURE.
Khudaverdiyeva Elnura Misir,
assistent of Ganja State University, the depertment of management and tourism business
Abstract. The article presents topics that reflect the tax system of foreign countries and the experience of taxation in these countries. The article provides relevant topics for a comparative analysis of the tax system of foreign countries with other countries, including the tax system of Azerbaijan. The article reflects the tax policy and principles of taxation of foreign countries, tax regulation of international economic activity, international tax planning, features of the tax system of foreign countries and the international experience of tax systems of foreign countries. One of the main tasks is to study the features of the formation of the tax system of foreign countries, the budgets of these countries at different levels, the specifics of specific taxes and the mechanism of their influence. In addition to the fiscal role of taxes, the article also discusses the problems of their impact on business.
Keywords: tax system, features of the tax system of foreign countries, international experience of tax systems, entrepreneurship, indicator.
Introduction: The main indicator for the tax systems of countries is the impact of taxes on economic development. The most characteristic feature of developed countries is the level of state intervention in various spheres of economic life. The main goal of government intervention is to regulate the economy. The main goal of state regulation of the economy is to achieve stable economic growth, ensuring price stability, full employment of the able-bodied population, a certain level of income and the creation of a social protection system for citizens. The main instruments of state regulation are tax policy and financial support for free enterprise. Each country pursues a tax policy taking into account its national interests. The tax policy of the state should be aimed at creating a favorable tax environment in the country and stimulating investment. [1]
The main goal of tax regulation of the economy in our country is to improve the tax system in accordance with international standards, taking into account national moral values, implementing an effective tax policy that accelerates the country's socio-economic development. The tax policy in the countries of the European Union (EU) is based on the following two main strategic priorities: 1) economic efficiency; 2) social equality and protection. Countries that joined the European Union can be divided into two main groups. The first group consists of developed countries (Germany, France, England, the Netherlands, Spain, Italy, Sweden, Denmark, Finland, etc.). The main priorities of the tax policy of this group of countries are to ensure the economic competitiveness of the country, as well as compliance with the principles of social equality in the country. In these countries, most of the tax revenue is used for social protection of the poor and the development of human capital. The second group includes the new EU countries and candidate countries (countries of Eastern Europe and the Baltic States). The main tax policy priority of this group of countries is to increase the country's economic efficiency, and social protection issues are already being addressed in accordance with the country's economic capabilities. Based on these priorities, tax policy differs between two groups of countries within the EU. 1. Equality - the tax system should be equal and fair for all taxpayers, as a result of which the same taxes should be levied on taxpayers under the same conditions, and the same operations should be taxed equally. 2. Simplicity - the tax system should be as simple as possible so that taxpayers can easily understand their obligations and pay taxes in time and in full, while reducing administrative costs of tax authorities and difficulties in tax control. 3. Sufficiency - the tax system should provide the state budget with sufficient and well-known sources of income. 4. Efficiency - the tax system should be efficient and should not prevent or reduce the growth of production of goods and services in the country's economy. 5. Competitiveness. [5] The national tax system of the tax systems of other countries must be competitive, since it must be a system that ensures long-term, sustainable and real economic development, creation and growth of new jobs. The main role of the tax rate for the implementation of public policy is that it has special significance, consisting of various types of tax rates (proportional, progressive and regressive rates). With their help, only the income of different categories of taxpayers is formed. The centralized tax system is quite flexible due to tax rates, which allows for an effective tax policy in accordance with the current economic situation in the country, setting tax rates every year. One of the effective means of implementing tax policy is tax incentives. [2]This is due to the fact that any individual or legal entity that meets the required conditions may be granted the right to full or partial tax exemption. In recent years, significant work has been done to improve the tax system, expand the tax base, bring the tax service in line with modern European standards, and a number of successes have been achieved in the modernization of tax legislation and tax administration. [3]
Features of the tax regulation system of foreign countries. It should be noted that it is impossible to create an effective tax system without successful reforms in the economy. An effective tax system ensures the continuity of the reproduction process and regulates economic development. The introduction of strict tax requirements in the
tax system ultimately leads to an increase in tax evasion, problems of stimulating business activity, an increase in income and the creation of a favorable tax environment. The essence of the changes in the tax system should be clear to the taxpayer. Countries with the highest tax rates. There are several ways to compare countries for transporting taxpayers. For comparison, on the basis of a single criterion and preservation of objectivity, we used the highest level of income tax applied to the income of the country's working population. [4]
One of the main goals is the formation of a competitive agricultural sector in the Republic of Azerbaijan. The formation of a competitive agricultural sector will help to reduce the share of this sector in employment and increase the income of those working there. Currently, the average monthly nominal wage in agriculture is two times less than the average monthly nominal wage in the country. In accordance with this policy, which will be implemented in the coming years, it is planned to bring the average monthly nominal wage in agriculture closer to the average monthly nominal wage in the country. At the same time, it is important to solve the problem of employment of people who lost their jobs in this area as a result of the formation of a competitive agricultural sector. For this, in order to increase the level of employment of the rural population, it is important to develop alternative areas of activity, stimulate employment in non-agricultural areas. This will improve income opportunities for those living in rural areas and encourage young people to stay in rural areas. In the coming years, it will be possible to implement projects related to the development of rural tourism, various services, increasing the role of forestry in the field of employment ("non-timber forestry"), as well as training, adopting special programs to increase the employment of women and expand startups in rural areas terrain. Measures will be taken. Taxes have existed since the inception of human civilization as the main source of financial resources of the state. The creation of the state, the formation of the army and the maintenance of the state apparatus necessitated the collection of taxes in ancient times. Taxes have been applied in various forms since ancient times and are still being formed. This development has come a long way from the primitive form of taxation to the improvement of taxes. Taxes have always been and remain an important part of the economic policy of the state. [6] Taxes are individual, gratuitous payments levied on individuals and legal entities by state and local self-government bodies in accordance with the law and transferred to the state budget or local budgets necessary for the state to fulfill its functions. The modern tax system must comply with international standards, taking into account the prospects for socio-economic development. The tax system should ensure timely and complete collection of budget revenues, create conditions for revenue generation and production regulation in various sectors of the economy. The tax system, as in all countries, plays a leading role in regulating the economy and ensuring the state budget revenues of Azerbaijan. The modern tax system acts not only as a means of providing projected revenues of the state budget, but also as a means of stimulating economic development.
Conclusion: One of the requirements of the tax system in Azerbaijan, as in all countries, is that both the quantity and level of applicable taxes remain stable for a long time. Because the correct forecast of the income and expenses of entrepreneurs for the coming years depends on this factor. Only in this case they have the opportunity to develop an investment program for both production and social infrastructure. The stability of the tax system ensures the balance of revenues and expenditures of the state budget. creates wide opportunities for free socioeconomic policy in the country. The stability of the tax system also worries foreign businessmen. Foreign investors are more concerned about the instability of the tax system than about benefits and privileges. However, the Azerbaijani government has made progress in this area, has signed a number of international treaties and agreements, thereby eliminating the double taxation of income and property, which protects investments and ensures the stability of the tax regime. Currently, the tax system of the Republic of Azerbaijan ensures the functioning of the country's economic mechanism, allows financing the urgent needs of the state, prevents the growth of the budget deficit and generally meets all the requirements for the transition to a market economy.
References
1. Ibragimov I. "Actual problems of the agrarian economy." Baku 2002,
2. Salakhov S. "Problems of state regulation of the agricultural sector." Baku 2004
3. Zvi Lerman, "Agriculture in Transition Economies: From Common Heritage to Discrepancy," Agricultural Economics, 26, 2001
4. Peter H. Agricultural workers and their contribution to sustainable agriculture and rural development. FAO, 2005
5. 1. Policy responds to COVID 19. [Electronic resource]. URL: http://www.azerbaijan.az/_Economy/_Agriculture/_agriculture_a.html // [electron resurse]
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