Azerbaycan'da Petrol Dışı Vergi Sisteminin Gelişimi ve Reform Önerileri

Azerbaycan 1991 yılında bağımsızlığını kazanmasının ardından, vergi sisteminde büyük bir gelişme göstermiş ve 1998 yılının ortalarında eksi Sovyetler Birliği ülkeleri arasında oldukça iyi bir konuma gelmiştir. Ancak ülke ekonomisinin petrol gelirlerine olan bağımlılığı devam etmektedir ve petrol dışı vergi gelirleri potansiyelin oldukça altında bir seyir izlemektedir. Kısa dönemde; istisnaların azaltılması suretiyle vergi matrahının genişletilmesi, özel rejimlerin aşamalı olarak kaldırılması ve vergi idaresinin güçlendirilmesi, vergi gelirini artıracak ve ülkenin petrol gelirlerine olan bağımlılığını azaltacaktır. Bu şekilde vergi matrahı genişletildikten ve vergi gelirleri potansiyele yaklaştırıldıktan sonra orta dönemde; vergi sisteminin basitleştirilmesi, tek ve aynı oranlı bir gelir ve kurumlar vergisi uygulamasına geçilmesi faydalı olacaktır

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AUTUMN 2014 / NUMBER 71 93-122

Azerbaijan's Non-Oil Tax System

Developments and Reform Measures Ali Çelikkaya*

Kaynak Göster