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 A7.5<br />
List <strong>of</strong> Government<br />
<strong>and</strong> Local Taxes,<br />
Fees, <strong>and</strong> Other<br />
Compulsory Budget<br />
Payments Paid by<br />
<strong>Enterprises</strong>, by Type<br />
<strong>of</strong> Bus<strong>in</strong>ess<br />
(% <strong>of</strong> respondents)<br />
Individual entrepreneurs<br />
Personal <strong>in</strong>come tax<br />
Simplified tax<br />
Tax to Social Protection Fund<br />
<strong>Small</strong> & <strong>Medium</strong> <strong>Enterprises</strong><br />
Withhold<strong>in</strong>g tax<br />
L<strong>and</strong> tax<br />
Real property tax<br />
Road user tax<br />
Corporate pr<strong>of</strong>it tax<br />
Value added tax<br />
Tax on fields extraction<br />
Excises<br />
0% 20% 40% 60% 80% 100%<br />
Chart A7.6<br />
Average Number <strong>of</strong><br />
Paid Taxes, by Type<br />
<strong>of</strong> Bus<strong>in</strong>ess<br />
(number <strong>of</strong> taxes)<br />
5<br />
4<br />
3<br />
4 4<br />
2<br />
1<br />
0<br />
Individual<br />
entrepreneurs<br />
<strong>Small</strong> & <strong>Medium</strong><br />
companies<br />
Chart A7.7<br />
Average Number <strong>of</strong><br />
Visits to Tax Office<br />
for Tax Reports’<br />
Submissions Dur<strong>in</strong>g<br />
the Last 12 Months,<br />
by Type <strong>of</strong> Bus<strong>in</strong>ess<br />
8<br />
6<br />
4<br />
7<br />
5<br />
(number <strong>of</strong> visits)<br />
2<br />
0<br />
Individual<br />
entrepreneurs<br />
<strong>Small</strong> & <strong>Medium</strong><br />
companies<br />
204<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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