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Study of Small and Medium Enterprises in Azerbaijan - IFC

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Taxation<br />

Chart A7.1<br />

Type <strong>of</strong> Taxation<br />

System Used by<br />

<strong>Enterprises</strong> to Pay<br />

Taxes, by Type <strong>of</strong><br />

Bus<strong>in</strong>ess<br />

(% <strong>of</strong> respondents)<br />

100%<br />

80%<br />

60%<br />

40%<br />

20%<br />

74%<br />

95%<br />

12%<br />

28%<br />

60%<br />

Free <strong>of</strong> tax<br />

VAT system<br />

Simplified system<br />

0%<br />

Individual<br />

entrepreneurs<br />

<strong>Small</strong> & <strong>Medium</strong><br />

companies<br />

Chart A7.2<br />

Type <strong>of</strong> Taxation<br />

System Used by<br />

<strong>Enterprises</strong> to Pay<br />

Taxes, by Sector <strong>of</strong><br />

Activity<br />

(% <strong>of</strong> respondents)<br />

Agriculture, hunt<strong>in</strong>g <strong>and</strong> forestry<br />

Simplified system VAT system Free tax<br />

Agro-process<strong>in</strong>g<br />

Construction<br />

Wholesale Trade <strong>and</strong> retail trade<br />

Repair <strong>of</strong> motor vehicles, household<br />

<strong>and</strong> personal goods<br />

Hotels <strong>and</strong> restaurants<br />

Transport <strong>and</strong> storage<br />

Real estate, rent<strong>in</strong>g <strong>and</strong> bus<strong>in</strong>ess activities<br />

Health <strong>and</strong> social work<br />

Other community, social <strong>and</strong> personal<br />

service activities<br />

0% 20% 40% 60% 80% 100%<br />

202<br />

St u d y o f Sma l l a n d Me d i u m Ent e r p r i s es <strong>in</strong> Az e r b a i j a n

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