Akademik Məlumat İdarəetmə Sistemi
70th International Scientific Conference on Economic and Social Development, vol.1, pp.381-387, 2021 (Conference Book)
The main purpose of the analysis is to study the fiscal mechanisms in the economy of Azerbaijan, their assessment and determination of the tax burden. The research was carried out based on several research methodologies including comparative analysis, systems approach, and logical generalization. In the course of the study, the dynamics of such fiscal indicators in the Republic of Azerbaijan as the tax burden, the coefficient of tax elasticity, the marginal tax burden were analyzed, and the factors influencing them were studied. As a result of the study, the fiscal indicators of Azerbaijan's economy for a specific period were assessed, and in this regard, relevant results were obtained. Limitation of the study is the need for more practical information. The practical significance of the research study lies in obtaining information on the level of fiscal indicators in the Republic of Azerbaijan and providing practical assistance in determining the optimal level of taxation.
Keywords: Tax burden, Tax elasticity coefficient, Marginal burden, Taxation system, Gross domestic product, Corporate tax