Akademik Məlumat İdarəetmə Sistemi
UNEC Journal of Engineering and Applied Sciences, vol.9, no.25, pp.925-934, 2019 (Conference Book)
The rate of VAT in the Republic of Azerbaijan is only higher than the rate in Kazakhstan among countries mentioned above. The rate of corporate income tax is higher than in other countries, except Russia and Kazakhstan. The rate of personal income tax and compulsory social benefits can be considered average compared to the above-mentioned countries [8, 9, 10]. The low level of the tax burden in Azerbaijan can be explained by a number of factors, provided that the rates of basic taxes do not differ sharply. First, the use of tax potential is still not at the desired level, the scope of tax benefits is wide, the existence of special tax regimes, and so on.