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Institute for Scientific Research on Economic Reforms of the
Ministry of Economic Development
The Institute for Scientific Research on Economic Reforms of the Republic of
Azerbaijan was founded on the basis of the Center of Economic Reforms and the
Institute for Scientific Research, Scientific Technical Information and Technical
Studies of the Ministry of Economic Development of the Republic of Azerbaijan
on December 28, 2006. The director of the Institute is d.e.s. Vilayet Veliyev.
ISRER’s main direction of activity is of socio-economic profile. ISRER’s annual
budget is more than 700 000 AZN. Official internet site: www.ier.az.
Head Office for Tax Policy and Strategic Research of Ministry of
Taxes of the Republic of Azerbaijan
By the Republic of Azerbaijan’s Presidential Decree of February 11, 2000,
the Head State Tax Inspection was abolished, and on its basis was established the
Ministry of Taxes-the central executive body providing for the implementation
of national tax policies, timely and complete collecting tax payments and other
returns and related government control.
One of the main departments in the structure of the Ministry of Taxes of Azer-
baijan Republic is the Head Office of Tax Policy and Strategic Studies. Chief of
the Head Office is Akif Farhad Musayev. Official web-site of Head Office is:
http://www.taxes.gov.az/?lang=_eng.
“Regulations” of the Tax Policy and Strategic Research Head Office of the
Ministry of Taxes Ratified by the order of the minister of taxes of the Republic of
Azerbaijan № 817040100271700 of April 03, 2008.
According to“Regulations” duties by Head Office of Ministry of Taxes for Tax
Policy and Strategic Research are the following:
- Strategic researches to identify the main goals of the tax policy and improve
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tax legislation;
- Coordination between the Ministry of Taxes and legislative and executive bod-
ies of Azerbaijan for the implementation
of integrated tax policy;
- Participation in regulating international tax relations and providing for foreign
tax legislation to be learned and advanced experience to be applied;
- Bringing the regulative and procedural background of the state tax system into
accordance with contemporary legislative requirements;
- Monitoring the
application of tax legislation;
- Participation in arrangements of consultancy, meetings and college confer-
ences at the Ministry of Taxes;
- Providing for the timely, full and proper implementation of the Ministry of
Taxes’ orders, errands and directions as well as other legally stipulated func-
tions.
According to“Regulations” directions of the activity of the Head Office are
the following:
- Form and carrie out the tax policy in the proper sphere;
- Conduct measures on the improvement
of tax legislation and tax
administration;
- Carrie out the estimation and monitoring of the activity;
- Conduct strategic researches and sutveys on tax questions;
- Organize work on co-ordinating with the state, municipality and taxpayers in
connection with application
of the tax legislation
- Carrie out activity in other spheres certained by the legislation.
Structure and organization of work of the Head Office
The minister of taxes of the Republic of Azerbaijan determines and asserts the
structure of the Head Office and amount of employees. There are 2 departments
(Department of development of the tax system and strategic researches, Depart-
ment of tax policy and legislation) in the structure of the Head Office, and 1 sec-
tion ( Section of estimation of activity and monitoring).
2 sections (Section of relations with state, municipal authorities and taxpayers
on tax questions, Section of strategic researches and sutveys) enter in the structure
of the Department of development of the tax system and strategic researches, 2
sections enter the structure of the Department of tax policy and legislation (Section
of improvement of tax legislation, Section of improvement of tax administration).
Work of the Head Office is managed by a person (head of the main department)
assigned for position and dismissed by the minister of taxes of the Republic of
Azerbaijan. The head of the main department carries the personal responsibility for
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implementation of duties incumbent to the Head Office and realization of it’s rights.
The head of the main department has a deputy assigned for position and dis-
missed by the minister of taxes of the Republic of Azerbaijan. Deputy executes
obligations, incumbent him by the head of the main department, and carries the
personal responsibility for their implementation. The deputy head of the main de-
partment executes the functions of the head of the main department in his absence.
Other officials of the Head Office are assigned for position and dismissed of
the position by the minister of taxes.
Duties of the Section of strategic researches and surveys:
- To conduct researches on the basic directions of tax policy and to provide the
grants of information about it on an instance;
- To determine prior directions of the tax policy and measures in the field of
strategic researches and surveys and
give proposals on this sphere;
- To conduct strategic researches and surveys in direction of improvement of
tax legislation and administration, to analyse the questions of application of
legislation
- and to give the proper proposals;14.4. To study and analyse the reports of in-
ternational organizations related to the Republic of Azerbaijan in a tax sphere,
to prepare proposals on measures conducted in connection with this;
- To conduct strategic researches and surveys in the direction of development of
the tax system in accordance with the policy of integration in European Union;
- To conduct the estimation of efficiency of tax sistem and to conduct researches
in this sphere;
- To study and implementation of the tax legislation and administration of other
countries;
- expedience of application of front-rank experience and prepare proposals on
the development
of the national tax system;
- To carry out other duties in accordance with the legislation.
The Center of Researches and Development under the Central Bank
of Azerbaijan Republic (CRDCBA)
The Center of Researches and Development under the Central Bank of Azer-
baijan Republic (CRDCBA) was founded in 2010. In spite of being newly-formed