The variety and rates tax lessees: the comparative analysis on tax legislations of Azerbaijan Republic and foreign countries
(83-87)

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Mirzayeva Afat Qadir candidate of juridical science, docent of Department of civil process and commercial law of Law faculty.
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Annotation:
The tax base is quantitative significant of the tax object, for example, income, profit, circulation and so on. But one of the principal significant of the tax base is tax lessees. Generally, tax lessees are permitting to tax payers to use part of their incomes which remains after taxation, for their industrial, production or personal consumption. Tax less doesn’t considered independent element of tax juridical construction, but its importance as one of part of tax base, is irrefutable. The tax lessees – is unstudied institute of tax law and it require special scientific approach and research in limits basic elements of tax juridical construction.
How to Cite:
Mirzayeva A.Q., (2013), THE VARIETY AND RATES TAX LESSEES: THE COMPARATIVE ANALYSIS ON TAX LEGISLATIONS OF AZERBAIJAN REPUBLIC AND FOREIGN COUNTRIES. Business in Law, 1: 83-87.
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Keywords:
tax deductions, the tax base, the non-taxable minimum, costs.