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Vergi islahatlarının müsbət nəticələri artıq göz önündədir
29 Mart 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Vergi islahatlarının müsbət nəticələri artıq göz önündədir

Bu ilin ilk 4 ayında əmək müqavilələrinin sayında qeydə alınmış 81 min artımın 58 mini qeyri-neft sektorunun özəl bölməsinin payına düşür. İyun ayında isə özəl sektorda əmək müqavilələrinin sayı 11 minə qədər artıb. Bu, Azərbaycanda "kölgə iqtisadiyyatı"nın azaldılması, işəgötürənlərlə işçilər arasında əmək münasibətlərinin leqallaşdırılması istiqamətində həyata keçirilən islahatların məntiqi nəticəsi kimi qiymətləndirilir.

Azərbaycan Dövlət İqtisad Universitetinin professoru Elşad Məmmədov mövzunu "vergiler.az"a şərh edərkən bildirib ki, əmək müqavilələrinin sayının artması son bir il ərzində büdcə-vergi siyasəti istiqamətində atılan addımlar, fiskal siyasətdə həyata keçirilən islahatlarla bağlıdır: "Həm təşkilati, həm institusional, həm də qanunvericiliklə bağlı yeniliklər iqtisadiyyatın "kölgə"dən çıxmasına, şəffaflığın təmin olunmasına və bütövlükdə dövlətin iqtisadi potensialının yüksəldilməsinə xidmət edir. Büdcə daxilolmalarına nəzər salsaq görərik ki, fiskal intizamın yüksəldilməsi büdcə daxilolmalarına çox müsbət təsir göstərib. Ona görə də bütövlükdə vergi siyasəti və vergi islahatları ilə bağlı həyata keçirilən tədbirlərin müsbət effekt verdiyinin şahidi oluruq. Burada ən maraqlı məqamlardan biri də odur ki, Vergilər Nazirliyinin xətti ilə büdcə daxilolmalarının artımı həm də sosial və sosial-iqtisadi siyasət nöqteyi-nəzərindən dövlətin imkanlarını genişləndirir".

Son aylarda reallaşdırılan vergi islahatlarının əsas fəlsəfəsindən və ana xəttindən
biri şəffaflığın təmin olunması, iqtisadiyyatın "kölgə"dən çıxması ilə bağlıdır

E.Məmmədov dövlət başçısı tərəfindən ilin əvvəlindən başlayaraq sosial istiqamətdə atılan addımları xatırladaraq bildirib ki, minimum əməkhaqqının, pensiya və müavinətlərin artımında maliyyə resursu kimi məhz büdcə daxilolmaları, o cümlədən yığılan vergilər böyük rol oynayıb: "Ona görə də deyə bilərik ki, ilin əvvəlindən həyata keçirilən vergi islahatlarının müsbət nəticələri artıq ortadadır. Ümid edirəm ki, bundan sonra da ölkədə vergi islahatları ardıcıl şəkildə davam etdiriləcək, büdcə-vergi siyasəti nöqteyi-nəzərindən daha çox müsbət göstəricilərə nail ola biləcəyik".

İqtisadçı alim sahibkarların və işəgötürənlərin əməkhaqqının "ağarması"na marağının artdığının da müşahidə olunduğunu, əmək münasibətlərinin leqallaşdırılması prosesinin qarşıdakı aylarda da davam edəcəyini bildirib: "Təəssüf ki, əvvəlki illərdə işəgötürənlər işçilərə ödənilən əməkhaqqının bir hissəsini rəsmi sənədləşmədə gizlədirdilər. Həm özəl müəssisələrdə, həm də dövlət sektorunda müəyyən mənada belə problemlər mövcud idi. Bəzi işəgötürənlər bir çox hallarda qeyri-şəffaf mexanizmlərdən istifadə edirdilər, əməkhaqqı və real gəlirlərlə bağlı rəqəmlər rəsmiləşdirilən, bəyan edilən göstəricilərdən xeyli uzaq idi. Bu isə iqtisadiyyatın inkişafına ciddi şəkildə mənfi təsir göstərirdi.

İslahatlar sırf builki, yaxud gələnilki büdcə daxilolmalarına
istiqamətlənən tədbirlər deyil, gələcək perspektivdə ölkənin iqtisadi
potensialının gücləndirilməsinə yönəldilmiş addımlardır

Son aylarda reallaşdırılan vergi islahatlarının əsas fəlsəfəsindən və ana xəttindən biri şəffaflığın təmin olunması, iqtisadiyyatın "kölgə"dən çıxması ilə bağlıdır. Bunsuz vergi və büdcə siyasətini bütöv təsəvvür etmək çox çətindir. Ona görə də bu cür tədbirlərin yalnız inzibati xarakter daşıdığını düşünənlər yanılırdılar. Çünki burada məqsəd yalnız inzibati qaydada vergi daxilolmalarını artırmaq deyil, söhbət həm də şəffaflıqdan və əməkhaqqının "ağardılmasından", bütövlükdə iqtisadi münasibətlərin yeni əsaslarla qurulmasından gedir. Təbii ki, bu dəyişikliklərin sırf iqtisadi və büdcə daxilolmaları cəhətdən müsbət nəticələri var və olacaq".

Elşad Məmmədov hesab edir ki, iqtisadiyyatın şəffaflaşması, iqtisadi münasibətlərdəki "ağartmaya" doğru gedən proseslər həm psixoloji, həm də insanların öz gələcəyini daha rahat şəkildə planlaşdırması baxımından böyük əhəmiyyət daşıyır. Çünki əməkhaqqının tam şəkildə leqallaşdırılması Sosial Müdafiə Fonduna ödəmələrin artımına, gələcəkdə pensiya və müavinətlərin, təqaüdlərin əhəmiyyətli dərəcədə yüksəlməsinə ciddi zəmin yaradan məqamlardır: "Bu baxımdan, vergi islahatları daha dərin məna daşıyır. Məsələyə sistemli yanaşsaq, görərik ki, son aylar ərzində büdcə-vergi siyasətində həyata keçirilən islahatlar sırf builki, yaxud gələnilki büdcə daxilolmalarına istiqamətlənən tədbirlər deyil, özündə uzunmüddətli strateji baxışı əks etdirən, gələcək perspektivdə ölkə iqtisadiyyatının potensialının gücləndirilməsinə yönələn addımlardır".

Elxan SALAHOV

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