Akademik Məlumat İdarəetmə Sistemi
55th International Scientific Conference on Economic and Social Development Development, vol.3, pp.439-447, 2020 (Conference Book)
One of the most important conditions of maintaining the high rates of economic development in Azerbaijan, strengthening of financial stability is the tax system. Taxes, as well as all of the tax system, are powerful instrument of managing the economy in the conditions of the market.Today in the tax system of the Azerbaijan Republic rather effective mechanism of collection of tax debts is created. Lately, there have been serious advances in reducing tax debts, as well as reducing the number of tax debtors. One of the important factors influencing the formation of safe climate in the economy of Azerbaijan is the system of taxation. The state receives the majority of means through a tax system. The more means the state receives, the steadier and more capable of its development it will be. However, it does not mean that the higher taxes, the more means the state will have and the more developed it will be. The tax system must reflect both the interests of the state, and the interests of its population, and here it is necessary to find the balance that would allow to satisfy the interests of one and others. Among the many economic levers by which the state influences market economy a tax system takes the important place. Taxes act as a source of State budget revenue therefore they are inseparably linked with functioning of the state and directly depend on the level of development of the state. By means of taxes the state withdraws and appropriates a part of the generated national income and therefore the tax system directly depends on the level of development of state mechanism.
Keywords: state, tax code, tax system, taxes, economy, budget