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Prof. Dr. Vahid AKHUNDOV,
Prof. Dr. Ziyad SAMADZADEH,
Fazil MAMMADOV,
Kamaladdin HAYDAROV,
Shahin MUSTAFAYEV,
Dr. Azer AMIRASLANOV,
Prof. Dr. Salim MUSLUMOV,
Prof. Dr. Shamsaddin HAJIYEV,
Prof. Dr. Vahid NOVRUZOV,
Prof. Dr. Asaf NADIROV,
Prof. Dr. Agasalim ALASGAROV,
Prof. Dr. Akif MUSAYEV,
Prof. Dr. Ahmet Burçin Yereli
(Turkey),
Prof. Dr. Abdilbaet MAMASIDIKOV
(Kyrgyzstan),
Prof. Dr. Aleksandr MEDOVOY
(Russia)
Natiq AMIROV,
Dr. Namig ALIYEV,
Sahir MAMMADKHANOV,
Sahib ALEKBEROV,
Dr. Asif JAHANGIROV,
Dr. Vidadi MAMMADOV,
Prof. Dr. Yashar KALBIYEV,
Elshan ALIYEV (coordinator).
Editorial board:
Editorial office:
Tamilla Ismayılova - chief accountant;
Sabina Seyfullayeva -proofreader;
Etibar Aliyev - photographer;
Zumrud Mammadova - technician-operator.
Prof. Dr. Elshan HAJIZADEH - chief-in-editor
Advisor of publication: Elshan Bagirzadeh
AZƏRBAYCANIN VERGİ JURNALI. 4/2012.
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Babayev Alijan Pirijan oglu,
Prof. Dr.
Bayramov Avaz Islam oglu,
Prof. Dr.
Hasanov Rasim Tapdıg oglu,
Prof. Dr.
Manafov Gabil Nadir oglu,
Prof. Dr.
Muradov Adalat Jalal oglu,
Prof. Dr.
Yuzbashiyeva Gulshan Zahid gızı,
Prof. Dr.
Safarov Ganimat Asad oglu,
Prof. Dr.
Balayeva Elmira Ali gızı,
Ass. Prof.
Guliyev Asiman Aydın oglu,
Ass. Prof.
Ibrahimov Zohrab Hasan oglu,
Ass. Prof.
Maharramov Ramiz Bulut oglu,
Ass. Prof.
Rahimli Fikret Ahmet oglu,
Ass. Prof.
Rzayev Parviz Gafar oglu,
Ass. Prof.
Sadigov Mustafa Mirsadig oglu,
Ass. Prof.
Seyfullayev Ilqar Zulfugar oglu,
Ass. Prof.
Efendi Elvin Namig oglu,
Ass. Prof.
Referees board:
The journal have been
included by decision
of the Supreme Attestation
Comission under the President
of Azerbaijan Republic
to the list of scientific
publications on economic
sciences.
Established by the Law “On Mass Media” of the Republic Azerbaijan.
Published in July 2003. Reyestr N 510.
Editorial office address: 16, Landau street. Baku. AZ1073.
Phone: 403-88-56. Fax: 403-87-87.
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CONTENT
OFFICIAL
The meeting of Cabinet of Ministers under
the chairmanship of President Ilham Aliyev
dedicated to results of socio-economic development
in the first half of 2012 and tasks was held ............. 7
London Summer Olympic Games proved once
again that Azerbaijan is the state of the sport
in the true sense of the word ................................... 18
IN THE MINISTRY OF TAXES
Measures of tax control on labor relations started
to be implemented .................................................. 23
Supervision to registration of labor contracts
is strengthened ........................................................ 26
Two-way SMS service has been put into use.......... 27
INTERVIEW
The number of tax payers who want to avoid paying
the taxes has reduced significantly.
Deputy of Minister of Taxes, 3rd Degree State
Tax Service Advisor Sahir Mammadkhanov’s
interview to “Trend” news agency ........................ 28
“In every going, I felt a great happiness to see more
developed and more flourshed Azerbaijan ...”
The Chairman of Democratic Party in Northen
Cyprus, Member of Parlament from Nicosia Sardar
Denktash’s interview .............................................. 35
ACTUAL
A.Babayev. At present, the transition to the
“knowledge economy” is demand o the time ......... 39
INTERNATIONAL EXPERIENCE
Z. Mammadzadeh. Tax system of Germany ........... 47
Laws of the Azerbaijan Republic, Decrees and orders
of the President of the Azerbaijan Republic ........... 51
TAXATION
Y.Kəlbiyev. The concept of cost of capital and
problems taxation of capital gains ......................... 65
TAX REGULATION
P.Rzayev. The role of tax mechanism in forming
of the business environment ................................... 81
TAX POLICY
I.Seyfullayev. The influence of the Value Added
Tax to innovation actions of firms ......................... 99
ECONOMIC HISTORY
S.Samandarov. Reflections of the tax questions
in Azerbaijani public-political and economic
literature in 20-30 XX centuries ........................... 117
ECONOMIC POLICY
M. Atakishiev. Azerbaijan 2020: National economic
development and the problematic points
of the efficient economic rise ...... ........................ 135
FISCAL POLICY
J.Abbasov. The tools of fiscal policy of government
which influence the business condition and estimate
of the their econometric correlation ..................... 147
ECONOMETRICS
H. Huseynov. Some econometric methods
in economic research: linear regression and
panel methods .................................................... 159
TAX WORK
T.Akbarov. Influences of tax burden on enterprise
activity ................................................................. 171
MASTER STUDENT WORK
S. Valizadeh. The reforms carried out in the direction
of the forming of the modern tax system of the
independent Azerbaijan, their results and perspective
development ......................................................... 181
CONGRATULATION ....................................... 199
SCIENCE CORYPHAEUSES
Laureates of Nobel Prize on Economics .............. 200
TERMINOLOGY
Vocabulary of economic terms ............................. 203
NOTES FOR CONTRIBUTORS ...................... 205
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