Akademik Məlumat İdarəetmə Sistemi
Müəlliflər:
Hacıyev Fuad Oktay oğlu – "Biznesin idarə edilməsi" kafedrasının baş
müəllimi
Elmi əsərin adı:
Integration of Azerbaijan's Tax
System with the American Tax Model
Scopus linki:
https://www.scopus.com/pages/publications/105032461176
Elmi nəşrin adı:
Scientific Work
Elmi əsərin nəşrin rəsmi saytındakı
linki:
https://aem.az/uploads/posts/2025/04/Elmi%20%C4%B0%C5%9F%2019.4-5-9.pdf
Xülasə:
Tax systems differ in structure,
administration, and objectives all over the world. Azerbaijan's tax system is
governed by the Tax Code of the Republic of Azerbaijan (2016), which outlines
the taxation of individuals and businesses, including VAT, corporate taxes, and
excise duties. Additionally, presidential decrees such as the 2016 tax reforms
focus on improving tax administration and increasing revenue collection
efficiency. In contrast, the U.S. tax system is complex, involving federal,
state, and local taxation. It operates under a progressive income tax model and
includes significant deductions and exemptions, such as the Standard Deduction.
The Tax Policy Center describes key elements of the U.S. tax system, including
individual income tax, corporate taxation, payroll taxes, and estate taxes.
Research Objective: The objective of this research is to explore the
integration process of Azerbaijan's tax system with the American tax model and
to determine the potential impacts of this model on Azerbaijan's economy.
Research Methodology: The research employs a systematic approach and
comparative analysis. Practical Significance of the Research: The author
conducts a comprehensive study of both international and local tax systems.
This research provides practical recommendations for modernizing Azerbaijan's
tax system based on key elements of the U.S. tax model. Research Results: The
results of the research reflect the key findings related to the modernization
of Azerbaijan's tax system based on the main elements of the U.S. tax model.
Originality and Scientific Innovation of the Research: The research presents
new approaches and recommendations for modernizing Azerbaijan's tax system
based on the U.S. tax model.