Abstract

PHD IN LAW, Ramiz Gasimzade. Legislative Acts on Income Tax of Physical Persons in the Republic of Azerbaijan. Estudios del Desarrollo Social [online]. 2021, vol.9, n.2  Epub July 01, 2021. ISSN 2308-0132.

The article highilghts that in the USSR and Azerbaijan being one of the constituent republics of the USSR, the income tax on physical persons was not crucial for the state budget, because the income of the main strata of the population was very low. Even though in the early 1960s, there was an attempt to avoid this tax, it was not realised. During the Soviet era, the bulk of budget revenues was heavily regulated by the profits of enterprises and organizations. The percentage of income tax to the state budget was only 6-8%. At that time the income tax for the majority of workers was almost non-progressive, and its rate varied in the range of 8.2-13%. Law of the USSR, “On income tax from citizens of the USSR, foreign citizens and stateless persons”, which consisted of 34 Articles, was adopted on April 23, 1990. Article 1 of the mentioned law stipulates that taxpayers in the USSR shall be citizens of the USSR, both permanent and non-resident citizens of the USSR, foreign citizens and stateless persons. Citizens who live in the USSR for more than 183 days in a calendar year shall be treated as citizens for tax purposes.

Keywords : article; legislation; property; physical person; tax.

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