Faculty of Law, Economics and Social Sciences Sale – Mohammed V University in Rabat Polytechnic of Medimurje in Cakovec
Economic and Social Development
70th International Scientific Conference on Economic and Social Development Development
Book of Proceedings
Editors:
Sakit Yagubov, Sannur Aliyev, Mihaela Mikic
Faculty of Law, Economics and Social Sciences Sale – Mohammed V University in Rabat Polytechnic of Medimurje in Cakovec
Editors:
Sakit Yagubov, Azerbaijan State University of Economics (UNEC), Azerbaijan Sannur Aliyev, Azerbaijan State University of Economics (UNEC), Azerbaijan Mihaela Mikic, University of Zagreb, Faculty of Economics and Business, Croatia
Economic and Social Development
70th International Scientific Conference on Economic and Social Development Development
Book of Proceedings
Due to the Covid-19 restrictions and epidemiological measures, the Program of the Conference has been scheduled online. All Sessions and Presentations have been presented via Zoom platform.
Title n Economic and Social Development (Book of Proceedings), 70th International Scientific Conference on Economic and Social Development Development
Editors n Sakit Yagubov, Sannur Aliyev, Mihaela Mikic
Scientific Committee / Programski Odbor n Marijan Cingula (President), University of Zagreb, Croatia; Sannur Aliyev, Azerbaijan State University of Economics, Azerbaijan; Ayuba A. Aminu, University of Maiduguri, Nigeria; Anona Armstrong, Victoria University, Australia; Gouri Sankar Bandyopadhyay, The University of Burdwan, Rajbati Bardhaman, India; Haimanti Banerji, Indian Institute of Technology, Kharagpur, India; Victor Beker, University of Buenos Aires, Argentina; Asmae Benthami, Mohammed V University, Morocco; Alla Bobyleva, The Lomonosov Moscow State University, Russia; Leonid K. Bobrov, State University of Economics and Management, Novosibirsk, Russia; Rado Bohinc, University of Ljubljana, Slovenia; Adnan Celik, Selcuk University, Konya, Turkey; Angelo Maia Cister, Federal University of Rio de Janeiro, Brasil; Mirela Cristea, University of Craiova, Romania; Taoufik Daghri, Mohammed V University, Morocco; Oguz Demir, Istanbul Commerce University, Turkey; T.S. Devaraja, University of Mysore, India; Onur Dogan, Dokuz Eylul University, Turkey; Darko Dukic, University of Osijek, Croatia; Gordana Dukic, University of Osijek, Croatia; Alba Dumi, Vlora University, Vlore, Albania; Galina Pavlovna Gagarinskaya, Samara State University, Russia; Mirjana Gligoric, Faculty of Economics – Belgrade University, Serbia; Maria Jose Angelico Goncalves, Porto Accounting and Business School – P.Porto, Portugal; Mehmet Emre Gorgulu, Afyon Kocatepe University, Turkey; Klodiana Gorica, University of Tirana, Albania; Aleksandra Grobelna, Gdynia Maritime University, Poland; Liudmila Guzikova, Peter the Great Saint-Petersburg Polytechnic University, Russia; Anica Hunjet, University North, Koprivnica, Croatia; Khalid Hammes, Mohammed V University, Morocco; Oxana Ivanova, Ulyanovsk State University, Ulyanovsk, Russia; Irena Jankovic, Faculty of Economics, Belgrade University, Serbia; Myrl Jones, Radford University, USA; Hacer Simay Karaalp, Pamukkale University, Turkey; Dafna Kariv, The College of Management Academic Studies, Rishon Le Zion, Israel; Hilal Yildirir Keser, Uludag University, Bursa, Turkey; Sophia Khalimova, Institute of Economics and Industrial Engineering of Siberian Branch of Russian Academy of Science, Novosibirsk, Russia; Marina Klacmer Calopa, University of Zagreb, Croatia; Igor Klopotan, Medjimursko Veleuciliste u Cakovcu, Croatia; Vladimir Kovsca, University of Zagreb, Croatia; Goran Kozina, University North, Koprivnica, Croatia; Dzenan Kulovic, Univeristy of Zenica, Bosnia and Herzegovina; Robert Lewis, Les Roches Gruyere University of Applied Sciences, Bulle, Switzerland; Ladislav Lukas, Univ. of West Bohemia, Faculty of Economics, Czech Republic; Mustapha Machrafi, Mohammed V University, Morocco; Joao Jose Lourenco Marques, University of Aveiro, Portugal; Pascal Marty, University of La Rochelle, France; Vaidotas Matutis, Vilnius University, Lithuania; Daniel Francois Meyer, North West University, South Africa; Marin Milkovic, University North, Koprivnica, Croatia; Abdelhamid Nechad, Abdelmalek Essaadi University, Morocco; Gratiela Georgiana Noja, West University of Timisoara, Romania; Zsuzsanna Novak, Corvinus University of Budapest, Hungary; Tomasz Ochinowski, University of Warsaw, Poland; Barbara Herceg Paksic, University of Osijek, Croatia; Vera Palea, Universita degli Studi di Torino, Italy; Dusko Pavlovic, Libertas International University, Zagreb, Croatia; Igor Pihir, University of Zagreb, Croatia; Damir Piplica, Split University- Department of Forensic Sciences, Croatia; Dmitri Pletnev, Chelyabinsk State University, Russian Federation; Miroslaw Przygoda, University of Warsaw, Poland; Karlis Purmalis, University of Latvia, Latvia; Nicholas Recker, Metropolitan State University of Denver, USA; Kerry Redican, Virginia Tech, Blacksburg, USA; Humberto Ribeiro, University of Aveiro, Portugal; Robert Rybnicek, University of Graz, Austria; Tomasz Studzieniecki, Academia Europa Nostra, Poland; Elzbieta Szymanska, Bialystok University of Technology, Poland; Katarzyna Szymanska, The State Higher School of Vocational Education in Ciechanow, Poland; Ilaria Tutore, University of Naples Parthenope, Italy; Sandra Raquel Alves, Polytechnic of Leiria, Portugal; Joanna Stawska, University of Lodz, Poland; Ilko Vrankic, University of Zagreb, Croatia; Stanislaw Walukiewicz, Bialystok University of Technology, Poland; Thomas Will, Agnes Scott College, USA; Li Yongqiang, Victoria University, Australia; Peter Zabielskis, University of Macau, China; Silvija Zeman, Medjimursko Veleuciliste u Cakovcu, Croatia; Tao Zeng, Wilfrid Laurier University, Waterloo, Canada; Snezana Zivkovic, University of Nis, Serbia.
Review Committee / Recenzentski Odbor n Marina Klacmer Calopa (President); Ana Aleksic; Sandra Raquel Alves; Ayuba Aminu; Mihovil Andjelinovic; Josip Arneric; Lidija Bagaric; Tomislav Bakovic; Sanja Blazevic; Leonid Bobrov; Ruzica Brecic; Anita Ceh Casni; Iryna Chernysh; Mirela Cristea; Oguz Demir; Stjepan Dvorski; Robert Fabac; Ivica Filipovic; Sinisa Franjic; Fran Galetic; Mirjana Gligoric; Tomislav Globan; Anita Goltnik Urnaut; Tomislav Herceg; Irena Jankovic; Emina Jerkovic; Dafna Kariv; Oliver Kesar; Hilal Yildirir Keser; Martina Dragija Kostic; Tatjana Kovac; Vladimir Kovsca; Angelo Maia Cister; Katarina Marosevic; Vaidotas Matutis; Marjana Merkac Skok; Daniel Francois Meyer; Natanya Meyer; Josip Mikulic; Ljubica Milanovic Glavan; Guenter Mueller; Ivana Nacinovic Braje; Zlatko Nedelko; Gratiela Georgiana Noja; Zsuzsanna Novak; Alka Obadic; Claudia Ogrean; Igor Pihir; Najla Podrug; Vojko Potocan; Dinko Primorac; Zeljka Primorac; Sanda Renko; Humberto Ribeiro; Vlasta Roska; Souhaila Said; Armando Javier Sanchez Diaz; Tomislav Sekur; Lorena Skuflic; Mirko Smoljic; Petar Soric; Mario Spremic; Matjaz Stor; Tomasz Studzieniecki; Lejla Tijanic; Daniel Tomic; Boris Tusek; Rebeka Daniela Vlahov; Ilko Vrankic; Thomas Will; Zoran Wittine; Tao Zeng; Grzegorz Zimon; Snezana Zivkovic; Berislav Zmuk.
Organizing Committee / Organizacijski Odbor n Domagoj Cingula (President); Djani Bunja; Marina Klacmer Calopa; Spomenko Kesina; Erlino Koscak; Tomasz Ochinowski; Miroslaw Przygoda; Michael Stefulj; Rebeka Danijela Vlahov; Sime Vucetic.
Publishing Editor n Spomenko Kesina, Mario Vrazic, Domagoj Cingula
Publisher n Design n Print n Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia / Azerbaijan State University of Economics (UNEC), Baku, Azerbaijan / University North, Koprivnica, Croatia / Faculty of Management University of Warsaw, Warsaw, Poland / Faculty of Law, Economics and Social Sciences Sale – Mohammed V University in Rabat, Morocco / Polytechnic of Medimurje in Cakovec, Cakovec, Croatia
Printing n Online Edition
ISSN 1849-7535
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Our past Books are indexed and abstracted by ProQuest, EconBIZ, CPCI (Web of Science) and EconLit databases and available for download in a PDF format from the Economic and Social Development Conference website: http://www.esd-conference.com
© 2021 Varazdin Development and Entrepreneurship Agency, Varazdin, Croatia; Azerbaijan State University of Economics (UNEC), Baku, Azerbaijan; University North, Koprivnica, Croatia; Faculty of Management University of Warsaw, Warsaw, Poland; Faculty of Law, Economics and Social Sciences Sale – Mohammed V University in Rabat, Morocco; Polytechnic of Medimurje in Cakovec, Cakovec, Croatia. All rights reserved. Authors are responsible for the linguistic and technical accuracy of their contributions. Authors keep their copyrights for further publishing.
ANALYSIS OF FACTORS AFFECTING THE LEVEL OF TAX BURDEN AND TAX ENVIRONMENT IN REPUBLIC OF AZERBAIJAN
Zahid Rzayev
Azerbaijan State University of Economics (UNEC) Baku, Istiqlaliyyat str.6, AZ1001, Azerbaijan [email protected]
Rauf Salayev
Azerbaijan State University of Economics (UNEC) Baku, Istiqlaliyyat str.6, AZ1001, Azerbaijan [email protected]
ABSTRACT
The main purpose of the analysis is to study the fiscal mechanisms in the economy of Azerbaijan, their assessment and determination of the tax burden. The research was carried out based on several research methodologies including comparative analysis, systems approach, and logical generalization. In the course of the study, the dynamics of such fiscal indicators in the Republic of Azerbaijan as the tax burden, the coefficient of tax elasticity, the marginal tax burden were analyzed, and the factors influencing them were studied. As a result of the study, the fiscal indicators of Azerbaijan’s economy for a specific period were assessed, and in this regard, relevant results were obtained. Limitation of the study is the need for more practical information. The practical significance of the research study lies in obtaining information on the level of fiscal indicators in the Republic of Azerbaijan and providing practical assistance in determining the optimal level of taxation.
Keywords: Tax burden, Tax elasticity coefficient, Marginal burden, Taxation system, Gross domestic product, Corporate tax
1. INTRODUCTION
Taxes, being a fiscal tool for the formation of the state budget, ensure the fulfillment of the obligations assumed by the state to finance the social-economic policy pursued in the country. In the implementation of fiscal policy, taxes have a significant impact on the growth rate and structure of GDP and the process of attracting investment to the economy. Using tax mechanisms, the state actively interferes in the individual consumption and solvent needs of the population, the level of economic development of the regions and various activities. Achieving an effective tax system, being one of the main conditions for economic stability, makes it necessary to identify favorable options in different situations. In this case, one of the main goals is to balance the interests of the state with taxpayers [4]. One of the main points of attention during the tax reforms implemented in the Republic of Azerbaijan in recent years is the measures taken to reduce the level of the tax burden. The main purpose of this article is to assess the impact of tax reforms carried out in the country, as well as fiscal multipliers on the level of the tax burden. In general, the factors affecting the level of taxation at the macroeconomic level can be combined into 4 groups: political, economic, legal and social. Political factors include the country’s fiscal policy, which has a direct impact on the level of taxation. Economic factors are the reasons arising from the economic situation in the country, which affect the formation of the tax base for specific taxes. Legal factors can also be considered as legislative factors. This includes the formation of the legislative framework in the field of taxation. Social factors are reflected in the redistributive function of taxes [6].
2. ANALYSIS OF THE TAX BURDEN LEVEL IN THE REPUBLIC OF AZERBAIJAN AND THE FACTORS INFLUENCING IT
As it has been noted, the tax burden affects regional and sector development, business and investment decisions of individual entrepreneurs, including foreign investors and it plays an important role in tax decision-making, as well as in planning the tax policy of the state, determines the competitiveness of the tax system. From this point of view, the analysis of the tax burden level in the Republic of Azerbaijan and the factors affecting it is of great importance. The dynamics of the tax burden indicator in the Republic of Azerbaijan in 2016-2020 is reflected in Table 1.
| Years | 2016 | 2017 | 2018 | 2019 | 2020 |
| GDP (mln. manats) | 60425,20 | 70337,80 | 79797,30 | 81681,00 | 72432,2 |
| Tax receipts (mln. manats) | 7015,2 |
6971,7 |
7415,5 |
7672,6 |
7387,2 |
| Customs receipts (mln. manats) | 2291,7 |
2608,8 |
3253,1 |
4408,6 |
3938,2 |
| Compulsory social benefits (mln. manats) | 1950,2 |
2125 |
2362,3 |
2502,8 |
3504,5 |
| Total receipts (mln. manats) | 11257,1 |
11705,5 |
13030,9 |
14584,0 |
14829,9 |
| Tax burden (in percent) | 18,63 | 16,64 | 16,33 | 17,85 | 20,5 |
Table 1: Dynamics of the tax burden indicator in 2016-2020
(Source: Statistical indicators of Azerbaijan 2020. Calculations have been made by the author.)
Note: The rates of receipts to the social protection and unemployment protection funds provided in the relevant budgets have been taken) [13,14,15].
A glance at graph reveals, the level of the tax burden during the period under review ranged from 16.33% to 20.5%. The dynamics of change of this indicator during the analysis is shown in the graph below.
Figure 1: Dynamics of the tax burden for 2014-2019 (in percent) [6,7]
(Source: Compiled by the author)
In the absence of any increase in tax rates, the increase in the level of this indicator in 2020 can be explained by the expansion of the tax base as a result of reforms and the prevention of tax evasion. It should be noted that in recent years, the share of agricultural products in GDP is
more than 8%. However, if we consider that this area is exempt from other taxes except land tax, then the tax burden in the country will be 22.3 % in 2020. If we compare the level of the tax burden in the Republic of Azerbaijan with the level of the tax burden in some post-Soviet republics, we can conclude that it is quite low. Let’s visualize this comparison in following diagram.
Figure 2: Comparative analysis on the level of the tax burden [6]
As depicted in the diagram, the level of tax burden in the Republic of Azerbaijan is higher than in Kazakhstan only among the countries compared. Tax rates also have a significant impact on the level of the tax burden [1]. Comparison of corporate income tax, personal income tax, value added tax and compulsory social benefits in the above-mentioned countries can be shown through Table 2.
| Country | Korporate income tax | Value added tax | Personal income tax | Compulsory social benefits |
| Russia | 20 | 20 | 13 | 30 |
| Belarusian | 18 | 20 | 13-16 | 35 |
| Ukraine | 18 | 20 | 18 | 22 |
| Moldova | 12 | 20 | 18 | 1,23-45,63 |
| Georgia | 15 | 18 | 20 | 6 |
| Uzbekistan | 15 | 15 | 12-20 | 15-25 |
| Azerbaijan | 20 | 18 | 14-25 | 25 |
| Kazakhstan | 20 | 12 | 10-20 | 10 |
Table 2: Comparative analysis of tax rates (%) [ 8, 9, 10]. (Source:https://www.osiaf.tj/uploads/files/Rahmatov_vebinar_Nalogovaya_nagruzka.pdf)
The rate of VAT in the Republic of Azerbaijan is only higher than the rate in Kazakhstan among countries mentioned above. The rate of corporate income tax is higher than in other countries, except Russia and Kazakhstan. The rate of personal income tax and compulsory social benefits can be considered average compared to the above-mentioned countries [8, 9, 10]. The low level of the tax burden in Azerbaijan can be explained by a number of factors, provided that the rates of basic taxes do not differ sharply. First, the use of tax potential is still not at the desired level, the scope of tax benefits is wide, the existence of special tax regimes, and so on.
3. ANALYSIS OF FACTORS AFFECTING THE TAX ENVIRONMENT IN AZERBAIJAN
Assessing the impact of changes in GDP on the level of tax revenues encourages the development of measures to identify gaps in the tax field and eliminate them. From this point of view, it is important to determine the degree of sensitivity of taxes to macroeconomic changes. The main indicator of this is the elasticity of taxes. This indicator is defined as follows
?? = Δ? / Δ?
? X Y
| ? |
Here, ?? – x is the coefficient of elasticity of x according to y. X – initial level of tax revenues.
ΔX-increase in tax revenues.
Y – the amount of the studied factor.
ΔY- an increase in the studied factor.
| Years | 2017 | 2018 | 2019 | 2020 |
| GDP (mln. manat) | 70337,8 | 79797,3 | 81681,0 | 72432,2 |
| Changes in GDP | 9912,6 | 9459,5 | 1883,7 | 9248,8 |
| Tax receipts (mln. manat) | 9580,5 | 10668,6 | 12081,2 | 11325,4 |
| Change in tax revenues (mln. manat)) | 273,6 | 1088,1 | 1412,6 | 755,8 |
| Tax elasticity coefficient | 0,179 | 0,845 | 5,609 | 5,223 |
Table 3: The dynamics of changes in the tax elasticity coefficient in the Republic of Azerbaijan for 2017-2020 [13].
(Source: Statistical indicators of Azerbaijan 2020. Calculations were made by the author)
As it can be seen, there has been a significant increase in the price of the ratio over the last 4 years. Thus, while the price of this indicator was less than one in the previous 2 years, in 2020 it was 5,223. This means that a 1% change in GDP changed the tax revenue by 5.2%. In other words, the volume of production is very sensitive to the tax burden. This also leads to the conclusion that the level of use of tax potential will increase. One of the indicators of the impact of changes in GDP on the level of tax revenues is the marginal rate of taxes. At the macroeconomic level, the marginal tax burden is the amount of additional tax paid per unit of GDP growth and is defined as the percentage of the change in GDP to the change in tax revenue [3].
| Years | 2017 | 2018 | 2019 | 2020 |
| Changes in GDP (mln. manat) | 9912,6 | 9459,5 | 1883,7 | 9248,8 |
| Changes in tax revenues (mln. manat) | 273,6 | 1088,1 | 1412,6 | 755,8 |
| Marginal tax rate (percent) | 2,76 | 11,5 | 79,99 | 8,17 |
Table 4: The dynamics of changes in the marginal tax burden in the Republic of Azerbaijan for 2017-2020 [13].
(Source: Statistical indicators of Azerbaijan 2020. Calculations were made by the author)
As it can be observed, the marginal tax burden has increased sharply during the period under review. Thus, while in 2017 the additional increase in the tax burden against each additional increase in GDP was 2.76%, this figure was 11.5% in 2018, 79.99% in 2019 and 8,17% in 2020 accordingly. It can be concluded that identifying hidden sources of taxation, expanding the tax base, eliminating the shadow economy have yielded positive results in 2019. In 2020, the decrease in GDP as a result of pandemic has led to the decrease in level of marginal tax rate [11, 12]. It is known that tax changes have a multiplier effect.
Thus, changes in tax rates have a direct impact on the income of the population, the level of aggregate student and GDP. The tax multiplier allows to estimate the impact of these changes on GDP [2, 5]. The tax multiplier is a negative quantity because the increase in taxes reduces the level of aggregate income. At the same time, the multiplier effect of taxes is less than the multiplier effect of public procurement. This can be explained by the fact that while changes in public procurement have a direct impact on aggregate demand, changes in taxes have an indirect effect on it. The tax multiplier, defined as the ratio of the final propensity to consume to the final propensity to accumulate, shows how many units of change in total income as a result of 1 unit change in taxes. The dynamics of the tax multiplier in the Republic of Azerbaijan for 2015-2019 was as follows.
| Years | 2015 | 2016 | 2017 | 2018 | 2019 |
| Income of the population (mln. manat) | 41744,8 |
45395,1 |
49187,9 |
53688,6 |
56769,0 |
| Expenditures of the population (mln. manat) |
34963,4 |
39775 |
44498,4 |
48513,1 |
51927,4 |
| Collection (mln. manat) | 6781,4 | 5620,1 | 4689,5 | 5175,5 | 4841,6 |
| Recent propensity to consume (in percent) | 83,76 |
87,62 |
90,47 |
90,36 |
91,4 |
| Last propensity to collect (in percent) | 16,24 |
12,38 |
9,53 |
9,64 |
8,6 |
| Tax multiplier | 5,16 | 7,08 | 9,49 | 9,37 | 10,63 |
Table 5: Dynamics of tax multiplier change for 2015-2019 [13].
(Source: Statistical indicators of Azerbaijan 2020. Calculations were made by the author)
The dynamics of the tax multiplier shows that the multiplier effect increased during the period under review, i.e. the impact of taxes on GDP increased. In 2015, this figure was 5.16, whereas in 2019 it more than doubled to 10.63. The above confirms that the work done to identify non- tax sectors of the economy, the “shadow economy” and to raise taxes, is effective and bears fruit.
4. CONCLUSION
Determining the impact of the level of the tax burden on various aspects of the country’s economy provides a basis for judging whether the level of taxation corresponds to economic realities.
- As a result of the analysis of the dynamics of the tax burden, it was determined that in the last two years, its level increased by 3 percent, from 16.64 percent in 2017 to 20.5 percent in 2020.
- At the same time, as a result of the research, it was determined that the marginal tax burden increased sharply, from 2.76 percent in 2017 to 79.99 percent in 2019. The decline in this indicator in 2020 can be explained by the decline in GDP due to the pandemic.
- In the absence of sharp differences in the rates of main taxes, the low level of the tax burden in Azerbaijan can be explained by some factors, such as the low level of use of the tax potential, wide range of tax benefits, and the presence of special tax regimes.
- The tax elasticity coefficient increased from 0.179 in 2017 to 5,609 in 2019, and 5.223 in This leads to the conclusion that the level of use of the tax potential for the analyzed period has increased. The decline in this indicator in 2020 compared to 2019 can be explained by the decline in GDP due to the pandemic.
- The tax multiplier in 2015 was 5.16, but in 2019 it more than doubled to 10.63. This confirms that the work done to identify non-tax sectors of the economy, the “shadow economy” and to raise taxes, is effective and bears fruit.
- After the adoption of the Tax Code, income tax, value added tax, income tax rates have been significantly reduced, there has been no change in the level of tax rates, significant discounts have been provided to certain categories of taxpayers, and significant measures have been taken to reduce the tax burden. These changes can be explained by several factors, such as expansion of the tax base, prevention of tax evasion, detection of hidden tax sources, reducing the size of the shadow economy, increasing control over taxpayers, achieving legalization of salary payments.
- During the analyzed period, the multiplier effect of taxes increased and their sensitivity to changes in GDP increased, which once again confirms the effectiveness of tax
LITERATURE:
- The Tax Code of the Azerbaijan Republic, Retrieved 01.01.2021 from http://old.taxes.gov.az/modul.php?name=qanun&cat=3&lang=_eng
- Maryina А.B., Mamleyeva R., Beschastnova N.V. (2013). Economics in diagrams and tables. Ufa
- Gregory Mankiw (2003). Principles of Textbook. St. Petersburg.
- Mammadov A., Musayev A.F., Sadigov M.M., Kalbiyev Y.A., Rzayev Z.H. (2010). Taxes and taxation. Textbook. Baku. p.512
- Mammadov C., Seyfullayev İ.Z. (2013). Tax and investment climate. Baku
- Bulycheva V., Busheva A.Y.: Comparative characteristics of the tax system of Russia and foreign countries. Basic research. – 2015. – № 11-6. – p. 1149-1153.
- https://www.vedomosti.ru/economics/articles/2019/01/28/792657-na
- https://accounting.jara.ge/tax-systems-of-the-cis-countries-and-georgia/
- https://www.osiatj/uploads/files/Rahmatov_vebinar_Nalogovaya_nagruzka.pdf
- https://www.facinfo/a/28981246.html
- https://www.facinfo/a/28981246.html
- https://visasam.ru/emigration/vybor/nalogi-v-mire.html#i-2
- https://www.stat.gov.az/
- https://www.taxes.gov.az/az/page/ar-vergi-mecellesi
