employee
doctoral candidate
The article examines the role of tax policy in shaping a favorable business climate. Based on theoretical analysis and a study of international experience in developed and developing countries, key elements of an effective tax system are identified. A review of changes in Azerbaijan's tax policy over the past 5-10 years is provided, including the digitalization of procedures, the introduction of simplified regimes and tax incentives. An analysis of statistical data and entrepreneurs' opinions showed positive dynamics, but also revealed persistent problems - administrative barriers, insufficient incentives for innovation, risks of tax instability and difficulties with VAT refunds. In conclusion, recommendations are presented for further improvement of the tax system to strengthen the business environment, increase investment attractiveness and sustainable economic growth in Azerbaijan.
tax policy, business climate, entrepreneurship, investment, tax reform
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