Bakı Mühəndislik Universiteti

magistrantı

Zumrud.huseynli98@gmail.com

At the moment, Azerbaijan has adopted the tax practice of stimulating business activity mainly from countries that are mainly focused on imports. However, all the provided benefits in tax legislation for innovation are of an episodic nature, since they do not cover the entire cycle of the innovation process, and enterprises, in principle, are neutral to innovative behavior.

Taxes can be an element of the mechanism that regulates demographic processes, youth policy, and other social phenomena. It is also possible to regulate consumption with the help of taxes. For example, such a tax as excise, along with ensuring the revenue side of the budget, and especially its high size, affects the demand and purchasing power of the population.