Ajdarov T. The problem of formation and perfection of taxation mechanism in Azerbaijan Republic

The dissertation investigates the theoretical and methodological bases of the taxation in conditions of market economy, the essence of the taxes, their kinds and functions, principles of the taxation are stated. The stages of development of the tax system in Azerbaijan are uncovered. The influence of the tax mechanism in Azerbaijan on development of business, extension of foreign economic relations and the foreign investments are considered. Thus the tax mechanism is determined as a population of the organizational and legal methods of deriving of the taxes with allowance of interaction of all subjects of an appropriate part of the taxation process. The state, being based on the tax code, adds the legal form to the tax mechanism and adjusts it. In the thesis the original classification pattern of the taxes is offered, the principles of the tax mechanism of the independent state in conditions of market economy are formulated. The analysis of effect of the tax code, accepted in Azerbaijan, on activity oflegal and natural persons is conducted, the paths of stabilization and improving of tax receipts, perfecting of the tax mechanism in development of branches of production and business are determined. The major problems on prevention of evasion from the taxes, amplification of the responsibility of the tax bearers and tax service, training of personnel, introduction of computer systems, creation of "tax police" organ are formulated, the method of the forecasting of tax receipts is offered.