ECONOMETRIC ASSESSMENT OF THE DEPENDENCE OF REVENUES ON VALUE ADDED TAX ON INCOME TAX AND PROFIT TAX REVENUES IN REPUBLIC OF AZERBAIJAN AND IN RUSSIAN FEDERATION

Suleymanova A. S., Rahimli G. F.

37th International Scientific Conference on Economic and Social Development - Socio Economic Problems of Sustainable Development, Baku, Azerbaijan, 14 - 15 February 2019, pp.1202-1210 identifier

  • Nəşrin Növü: Conference Paper / Full Text
  • Çap olunduğu şəhər: Baku
  • Ölkə: Azerbaijan
  • Səhifə sayı: pp.1202-1210
  • Adres: Bəli

Qısa məlumat

In this research, the dependence of VAT revenues on the factors affecting it in the Republic of Azerbaijan and the Russian Federation was studied. For this purpose, information on the volume of revenues from value-added tax, income tax and profit tax was collected and analyzed. To determine the dependence of VAT revenues on income tax and profit tax revenues, as well as on the difference between the amount of debt and overpaid taxes and the dependence of VAT revenues on the profit tax rate for Azerbaijan and to determine the dependence of VAT revenue on income tax and profit tax revenues for Russian Federation, statistical indicators for 2006-2017 were collected and analyzed, and regression equations were constructed and an econometric evaluation was carried out using the "EViews" application software and the results were analyzed.