Akademik Veri Yönetim Sistemi
BILIG, sa.71, ss.93-122, 2014 (SSCI)
After gaining independence in 1991, Azerbaijan made significant progress in the non-oil tax system and by mid-1998, it ranked well among other former Soviet Union countries. However, the economy's dependence on hydrocarbon revenues is still continuing, and non-oil tax revenues remain quite below potential. In the short term, broadening the tax base by diminishing exemptions, phasing out special tax regimes, and reinforcement tax administration will produce more revenues and also reduce Azerbaijan's dependence on hydrocarbons. In the medium term, once the tax base has been widened and revenues are brought close to the potential, the authorities should simplify the tax system and perform single and unified personal and corporate income tax.