The positive assessment of the activities undertaken by the Ministry of Taxes has been reflected in international reports.
Azerbaijan has taken the 77th position in the Paying Taxes 2012 ranking of 183 countries of the world drafted by the World Bank (WB), the International Finance Corporation (IFC), and PricewaterhouseCoopers (PWC). The ranking was publicized at PWC Website.
Azerbaijan has moved forward by 26 positions in terms of simplicity of paying taxes.
The studies were carried out at the sidelines of making Doing Business 2012 Report.
Azerbaijan has taken the rating's 94th position on the consolidated tax rate, 63rd position on tax payments, and 96th position on terms of fulfillment of tax obligations.
This year the country takes the 94th position on the consolidated tax rate equivalent to 40 percent.
The country is rated 18th on consolidated tax payments, 1st on profit tax payment, and 5th on other tax payments.
Last year, Azerbaijan was rated 103rd on simplicity of tax payments, 60th on tax payments, and 128th on terms of fulfillment of tax obligations. The country then took the 95th position on the consolidated tax rate equivalent to 40.9 percent.
Undoubtedly, struggle with tax crimes was sophisticated over the past period due to the launch of modern technologies, implementation of reforms, and improvement of professional skills of department's employees. Particularly, in 2010 the department's structure was added by new division entitled "Criminalistics & Accounting" having the opportunity of use of criminalistic methods to collect information of persons who have committed tax crimes and of their actions through a special accounting system.
The Tax Ministry' key task is undoubtedly the provision of transfers to the state budget of the country. The Ministry has eased substantially the process of taxpaying by taxpayers due to the launch of modern information-communication technologies over several recent years. However, like anywhere in the world, there are entrepreneurs-tax evaders in the country. In Azerbaijan, this category of persons is dealt with by the Tax Ministry's Tax Crimes Preliminary Investigation Division.
As a result of operative control measures in October, the Tax Ministry of Azerbaijan revealed the facts of violation of tax legal provisions by 2,886 taxpayers.
In connection with the identified violations of legal provisions, there were applied financial sanctions and administrative fines for the total amount of 1.097 million manat.
In the observed period, 1,716 taxpayers violated the rules of making payments in cash, 266 were identified as having received foreign currency as means of payment, exchange or purchase/sale in the fields of trade and public catering, and services.
The conducted undertakings revealed 251 taxpayers in operation without registration at tax bodies, and 388 in operation without special permission in those fields that require special permission.
The operative control measures revealed 614 physical persons employed by 257 taxpayers with no employment contract concluded. 67 taxpayers were specialized in transportation of passengers with no distinctive marks received.
About 185 taxpayers had 2,780 goods without the appropriate markings to the amount of 5,260 manat. These goods were revealed to control the use of excise stamps.