Rise and development of taxes in the territory of Azerbaijan

Автор: Eyubov V.S., Eyubov Z.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 2 (48), 2019 года.

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The scientific article is devoted to the history of the emergence and development of taxes and tax policy on the territory of historical Azerbaijan in the period of the formation of early feudal socio-economic relations. The article methodologically and consistently traces the entire historical path of tax services, from the early Middle Ages to the modern industrial era in Azerbaijan. A clear definition of the nature and socio-political significance of each type of tax and tax service in various economic situations of the Middle Ages, the new and recent periods in the history of Azerbaijan, is the main research motive of the article.

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Taxes, tax policy, tax system, tax reform, financial situation, socio-economic relations

Короткий адрес: https://sciup.org/170181459

IDR: 170181459   |   DOI: 10.24411/2411-0450-2019-10387

Статья научная