Abstract:
In Azerbaijan, as in the rest of the world, agriculture is mainly financed from the state budget, and many taxes and other benefits are provided in this area. The main reasons for tax and other benefits in agriculture are to create conditions for the development of this
sector in the country, to ensure food security within the country, to minimize imports in this area, and so on. Depending on the factors, serious problems arise and their solution is one of the serious issues facing the state and relevant agencies.