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Innovative measures of the tax system in the Republic of Azerbaijan


  • Akif Musayev

    (Corresponding Member of the National Academy of Sciences of Azerbaijan, The Ministry of Taxes of the Republic of Azerbaijan)


Regarding the transition to the market economy of the state arose a need for establishment of an independent tax service. According to the Decree of the National Leader Heydar Aliyev on February 11, 2000, a Ministry of Taxes of Azerbaijan was established. A number of reforms have been implemented during the development of the tax system in Azerbaijan. Ongoing reforms concerned not only the structure of the Ministry of Taxes, but also tax legislation and administration. Development of the tax system required innovative measures. The innovative reforms have been implemented in the tax system of Azerbaijan, using modern technology to simplify the tax payment process for taxpayers, as well as to improve the efficiency of administration of tax system. At the same time, the enlightenment measures have been carried out to educate taxpayers and to improve the use of innovative tools for these purposes. Further development of the tax system involves a move with taxpayers to a new level of relations, which will be based not on controlling but partnership contacts. The Concept «Azerbaijan – 2020: Outlook for the Future» approved by the Decree of the President of Azerbaijan specified new targets for the tax system as well. These targets require the development of the tax system on the basis of knowledge management, as well as the transition to the creative economy based on an active fiscal policy.

Suggested Citation

  • Akif Musayev, 2013. "Innovative measures of the tax system in the Republic of Azerbaijan," Ukrainian Journal Ekonomist, Yuriy Kovalenko, issue 5, pages 25-27, May.
  • Handle: RePEc:uje:journl:y:2013:i:5:p:25-27

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