<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.3 20210610//EN" "JATS-journalpublishing1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">innovation</journal-id><journal-title-group><journal-title xml:lang="ru">Информация и инновации</journal-title><trans-title-group xml:lang="en"><trans-title>Information and Innovations</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1994-2443</issn><issn pub-type="epub">2949-2157</issn><publisher><publisher-name>МЦНТИ</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.31432/1994-2443-2021-16-1-50-55</article-id><article-id custom-type="elpub" pub-id-type="custom">innovation-131</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ЭКОНОМИКА И ИННОВАЦИИ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>Economy and Innovations</subject></subj-group></article-categories><title-group><article-title>Налоговая политика Азербайджана в преодолении пандемии</article-title><trans-title-group xml:lang="en"><trans-title>Tax Policy of Azerbaijan in Overcoming the Pandemic</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Гасымов</surname><given-names>А.</given-names></name><name name-style="western" xml:lang="en"><surname>Gasimov</surname><given-names>A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Гасымов Алиислам, старший преподаватель кафедры «Организация бизнеса и маркетинга»</p><p>г. Баку</p><p> </p></bio><bio xml:lang="en"><p>Gasimov Aliislam, Senior Lecturer of the Department of Business and Marketing Organization</p><p>Baku</p></bio><email xlink:type="simple">Alslam_gasimov@unec.edu.az</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Вейсов</surname><given-names>Е. Н.</given-names></name><name name-style="western" xml:lang="en"><surname>Veisov</surname><given-names>E.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Вейсов Емин Назим оглы, магистрант программы «Экономика»</p><p>г. Минск</p></bio><bio xml:lang="en"><p>Veisov Emin Nazim oglu, Master of Economics program</p><p>Minsk</p></bio><email xlink:type="simple">eminveys@gmail.com</email><xref ref-type="aff" rid="aff-2"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Азербайджанский государственный экономический университет (UNEC)</institution><country>Азербайджан</country></aff><aff xml:lang="en"><institution>Azerbaijan State Economic University (UNEC)</institution><country>Azerbaijan</country></aff></aff-alternatives><aff-alternatives id="aff-2"><aff xml:lang="ru"><institution>Белорусский Государственный экономический университет</institution><country>Беларусь</country></aff><aff xml:lang="en"><institution>Belarus State Economic University (BSEU)</institution><country>Belarus</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2021</year></pub-date><pub-date pub-type="epub"><day>30</day><month>03</month><year>2021</year></pub-date><volume>16</volume><issue>1</issue><fpage>50</fpage><lpage>55</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Гасымов А., Вейсов Е.Н., 2021</copyright-statement><copyright-year>2021</copyright-year><copyright-holder xml:lang="ru">Гасымов А., Вейсов Е.Н.</copyright-holder><copyright-holder xml:lang="en">Gasimov A., Veisov E.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://journal.icsti.int/jour/article/view/131">https://journal.icsti.int/jour/article/view/131</self-uri><abstract><p>Своевременное реформирование системы государственного управления позволяет Азербайджану не только адекватно реагировать на вызовы в период пандемии, но и формулировать задачи и защитные механизмы на постпандемический период по целому ряду ключевых направлений в системе национальных интересов страны. Данная работа посвящена вопросу изучения налоговой политики Азербайджана в преодолении пандемии. Осуществлен обзор научной литературы и нормативно-правовых актов, синтез и анализ полученной информации, а также произведены сравнения и аналогии.</p></abstract><trans-abstract xml:lang="en"><p>Timely reform of the public administration system allows Azerbaijan not only to adequately respond to challenges during a pandemic, but also to formulate tasks and protective mechanisms for the post-pandemic period in a number of key areas in the system of national interests of the country. The key issues of the tax policy of Azerbaijan in overcoming the pandemic are studying in the paper. A review of scientific literature and regulatory legal acts, a synthesis and analysis of the information received, as well as comparisons and analogies are made.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>налоговая политика</kwd><kwd>пандемия</kwd><kwd>налоговая система</kwd><kwd>налоговые льготы и каникулы</kwd></kwd-group><kwd-group xml:lang="en"><kwd>tax policy</kwd><kwd>pandemic</kwd><kwd>tax system</kwd><kwd>tax incentives and holidays</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">URL: https://www.taxes.gov.az/ru/page/umumi-melumat.</mixed-citation><mixed-citation xml:lang="en">URL: https://www.taxes.gov.az/ru/page/umumi-melumat.</mixed-citation></citation-alternatives></ref><ref id="cit2"><label>2</label><citation-alternatives><mixed-citation xml:lang="ru">Мамедзаде Г.С., Караваев А.В. Азербайджан после пандемии: сценарии развития в экономике и политике. Москва-Баку, 2020 г. C. 8–10.</mixed-citation><mixed-citation xml:lang="en">Mamedzade G.S., Karavaev A.V. Azerbajdzhan posle pandemii: scenarii razvitiya v ekonomike i politike. Moskva-Baku, 2020 g. C. 8-10.</mixed-citation></citation-alternatives></ref><ref id="cit3"><label>3</label><citation-alternatives><mixed-citation xml:lang="ru">Реагирование на кризис, связанный с пандемией COVID-19, в странах восточного партнерства URL: https://www.oecd.org/eurasia/competitiveness-programme/eastern-partners/Covid-19-crisis-response-in-eu-eastern-partner-countries-RUS.pdf.</mixed-citation><mixed-citation xml:lang="en">Reagirovanie na krizis, svyazannyj s pandemiej COVID-19, v stranah vostochnogo partnerstva URL: https://www.oecd.org/eurasia/competitiveness-programme/eastern-partners/Covid-19-crisis-response-in-eu-eastern-partner-countries-RUS.pdf.</mixed-citation></citation-alternatives></ref><ref id="cit4"><label>4</label><citation-alternatives><mixed-citation xml:lang="ru">URL: https://tourism.interfax.ru/ru/news/articles/69737/.</mixed-citation><mixed-citation xml:lang="en">URL: https://tourism.interfax.ru/ru/news/articles/69737/.</mixed-citation></citation-alternatives></ref></ref-list><fn-group><fn fn-type="conflict"><p>The authors declare that there are no conflicts of interest present.</p></fn></fn-group></back></article>
