Bakı Mühəndislik Universiteti

magistrant

roya.mammadli@outlook.com

The transition of the economy of the Republic of Azerbaijan to market principles after gaining independence created the need for radical reforms in the tax system, as in other areas. That is why the national leader Heydar Aliyev set tasks for the tax authorities to improve the tax system, stimulate the development of entrepreneurship, and create a favorable investment climate in the country. The economic reforms founded by Heydar Aliyev and successfully continued today by the President of the Republic of Azerbaijan Ilham Aliyev have led to significant qualitative changes in the Azerbaijani economy. Attracting large investments in the country's economy, macroeconomic stability, creating a legal framework that promotes the business sector, and several other factors have created conditions for developing the tax system.