Akademik Məlumat İdarəetmə Sistemi
38th International Scientific Conference on Economic and Social Development, Rabat, Malta, 21 - 22 March 2019, pp.488-494
After independence, the economy transition of the Azerbaijan Republic to market principles caused, as in other areas, the need for fundamental reforms in the tax system. As is known, taxes from all the bases form the tax system. The tax system of Azerbaijan has created an effective mechanism for collecting tax arrears. Recently there have been major advances in the reduction of tax arrears, as well as reducing the number of tax debtors. Today, Azerbaijan has defined the integration of the tax system to the standards applied in the European Union as one of its goals. In accordance with the development strategy of the national economy, in recent years, there has been some success in improving the tax system. Significant work has been done to bring the tax authorities up to modern European standards, and to form tax legislation and administer in accordance with modern requirements. One of the most important element of the tax system of Azerbaijan is creation of a favorable business environment, the focus of business on economic development, and compliance with the economic interests of not only the state, but also entrepreneurs and citizens.