Study of Small and Medium Enterprises in Azerbaijan - IFC
Study of Small and Medium Enterprises in Azerbaijan - IFC
Study of Small and Medium Enterprises in Azerbaijan - IFC
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Chart A7.3<br />
<strong>Small</strong> <strong>and</strong> <strong>Medium</strong><br />
<strong>Enterprises</strong>; Type<br />
<strong>of</strong> Taxation System<br />
Used by <strong>Enterprises</strong><br />
to Pay Taxes, by<br />
Sector <strong>of</strong> Activity<br />
(% <strong>of</strong> respondents)<br />
Simplified system VAT system Free tax<br />
Agriculture, hunt<strong>in</strong>g <strong>and</strong> forestry<br />
M<strong>in</strong><strong>in</strong>g<br />
Agro process<strong>in</strong>g<br />
Other Manufactur<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 />
Chart A7.4<br />
Number <strong>of</strong> Paid<br />
Taxes, by Type <strong>of</strong><br />
Bus<strong>in</strong>ess<br />
(% <strong>of</strong> respondents)<br />
50%<br />
40%<br />
30%<br />
Individual entrepreneurs<br />
<strong>Small</strong> & <strong>Medium</strong> <strong>Enterprises</strong><br />
20%<br />
10%<br />
0%<br />
1 tax<br />
2 taxes<br />
3 taxes<br />
4 taxes<br />
5 taxes<br />
6 taxes<br />
7 taxes<br />
8 taxes<br />
Aze r b a i j a n i Bu s i n e s s En a b l i n g En v i r o n m e n t Pr o j e c t 203
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