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Directions for Improving the Tax Administration and Tax Control Under Modern Conditions in the Republic of Azerbaijan

Author

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  • Dilruba Pashayeva

    (Faculty of Doctorate and Master's Degree, Baku Business University. Baku, Azerbaijan)

Abstract

The main indicator of the formation of economic policy of the state in the context of globalization is timely payment of taxes to the state budget. In this regard, tax administration and tax control are aimed at collecting taxes at a specific time and directing them to the state budget. Improving the tax administration in the modern conditions is one of the most important issues. The purpose of this article is to investigate the gaps in the area of tax administration and improvement of tax control in order to improve the state budget of the Republic of Azerbaijan and identify ways to prevent those. Although great efforts have been made in this area over the past 30 years, there are still gaps. This article will also show how important changes and innovations have been made in the state's tax policy in recent years in the area of tax administration and tax control.

Suggested Citation

  • Dilruba Pashayeva, 2019. "Directions for Improving the Tax Administration and Tax Control Under Modern Conditions in the Republic of Azerbaijan," Business & Management Compass, University of Economics Varna, issue 4, pages 344-359.
    • Handle: RePEc:vrn:journl:y:2019:i:4:p:344-359
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    References listed on IDEAS

    as
    1. Mark E. Schaffer & Gerard Turley, 2000. "Effective versus Statutory Taxation: Measuring Effective Tax Administration in Transition Economies," William Davidson Institute Working Papers Series 347, William Davidson Institute at the University of Michigan.
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    More about this item

    Keywords

    State budget; tax administration; tax control; tax policy; Republic of Azerbaijan;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H29 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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